The Resource A proposal for the development and testing of a diagnostic tool for assessing VAT compliance costs

A proposal for the development and testing of a diagnostic tool for assessing VAT compliance costs

Label
A proposal for the development and testing of a diagnostic tool for assessing VAT compliance costs
Title
A proposal for the development and testing of a diagnostic tool for assessing VAT compliance costs
Creator
Subject
Language
eng
Summary
Over the last two decades, many governments have sought to take stock of the burden generally imposed by their regulations, especially in relation to taxes imposed on businesses, and to identify and adopt measures to reduce the costs of complying with such regulations. In many countries, the VAT has been found, or is perceived, to be among the most burdensome of all taxes on business. This article sets out the design features of a proposed diagnostic tool for gauging the likely incidence and significance of VAT compliance costs at the country level and its use in comparative cross-country assessments as a means of driving thinking about reform
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 28 (2017), no. 3 ; p. 228-239
http://library.link/vocab/creatorName
  • Highfield, R
  • Walpole, M
  • Evans, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • compliance costs
Label
A proposal for the development and testing of a diagnostic tool for assessing VAT compliance costs
Instantiates
Publication
Label
A proposal for the development and testing of a diagnostic tool for assessing VAT compliance costs
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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