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The Resource Improving VAT/GST : designing a simple and fraud-proof tax system

Improving VAT/GST : designing a simple and fraud-proof tax system

Label
Improving VAT/GST : designing a simple and fraud-proof tax system
Title
Improving VAT/GST : designing a simple and fraud-proof tax system
Contributor
Subject
Language
eng
Summary
This book compares the VAT/GST systems of 15 countries around the world plus the EU VAT regime. It examines topics such as neutrality, VAT groups and head office (including branch transactions), financial services, anti-avoidance rules, advance rulings, VAT gap, compliance costs and costs of collection. It identifies best practices and provides some thoughts on future directions of VAT/GST. The main focus is set on making VAT/GST systems both simple and fraud proof
Index
no index present
Language note
English
Literary form
non fiction
Label
Improving VAT/GST : designing a simple and fraud-proof tax system
Instantiates
Publication
Contents
  • Argentina
  • Tavieres, R.
  • Feito, R.
  • ; p. 1-22
  • Australia
  • Miller, R.
  • Moon, L.
  • ; p. 23-110
  • Brazil
  • Grazioli, C.
  • Bifano, E.
  • ; p. 111-134
  • Chile
  • Benedetto, S.
  • ; p. 135-152
  • China
  • Cui, W.
  • Wu, A.
  • ; p. 153-188
  • India
  • Muralidharan, R.
  • Arora, M.
  • ; p. 189-204
  • Japan
  • Nishiyama, Y.
  • Kimu, K.
  • ; p. 205-226
  • Mexico
  • Domínguez Crespo, C.A.
  • ; p. 227-254
  • New Zealand
  • White, D.
  • Trombitas, E.
  • ; p. 255-288
  • Norway
  • Qvist, E.
  • ; p. 289-304
  • The Russian Federation
  • Popova, I.
  • ; p. 305-330
  • Singapore
  • Koh, S.H.
  • ; p. 331-378
  • South Africa
  • Roeleveld, J.
  • de Wet, C.
  • ; p. 379-408
  • Switzerland
  • Grosjean, C.
  • Honauer, N.
  • ; p. 409-436
  • Ukraine
  • Tymoshenko, V.
  • ; p. 437-458
  • VAT neutrality from an EU perspective
  • Lejeune, I.
  • Daou, J.
  • ; p. 459-484
  • VAT groups
  • Gabriël, M.
  • van Kesteren, H.
  • ; p. 485-518
  • Head office-branch transactions
  • Kristoffersson, E.
  • ; p. 519-530
  • Financial services
  • van Doesum, A.
  • van Norden, G-J.
  • ; p. 531-590
  • Anti-avoidance rules
  • Pistone, P.
  • ; p. 591-602
  • Advance rulings
  • Merkx, M.M.W.D.
  • ; p. 603-616
  • VAT gap from an EU perspective
  • Lejeune, I.
  • Daou, J.
  • ; p. 617-632
  • Compliance costs and costs of collection
  • Lejeune, I.
  • De Clercq, W.
  • Van De Putte, M.
  • ; p. 633-676
  • Conclusions : designing a simple and fraud-proof VAT system
  • Lejeune, I.
  • Daou, J.
  • ; p. 677-702
Extent
xxx, 710 p.
Isbn
9789087222369
Isbn Type
(print)
Label
Improving VAT/GST : designing a simple and fraud-proof tax system
Publication
Contents
  • Argentina
  • Tavieres, R.
  • Feito, R.
  • ; p. 1-22
  • Australia
  • Miller, R.
  • Moon, L.
  • ; p. 23-110
  • Brazil
  • Grazioli, C.
  • Bifano, E.
  • ; p. 111-134
  • Chile
  • Benedetto, S.
  • ; p. 135-152
  • China
  • Cui, W.
  • Wu, A.
  • ; p. 153-188
  • India
  • Muralidharan, R.
  • Arora, M.
  • ; p. 189-204
  • Japan
  • Nishiyama, Y.
  • Kimu, K.
  • ; p. 205-226
  • Mexico
  • Domínguez Crespo, C.A.
  • ; p. 227-254
  • New Zealand
  • White, D.
  • Trombitas, E.
  • ; p. 255-288
  • Norway
  • Qvist, E.
  • ; p. 289-304
  • The Russian Federation
  • Popova, I.
  • ; p. 305-330
  • Singapore
  • Koh, S.H.
  • ; p. 331-378
  • South Africa
  • Roeleveld, J.
  • de Wet, C.
  • ; p. 379-408
  • Switzerland
  • Grosjean, C.
  • Honauer, N.
  • ; p. 409-436
  • Ukraine
  • Tymoshenko, V.
  • ; p. 437-458
  • VAT neutrality from an EU perspective
  • Lejeune, I.
  • Daou, J.
  • ; p. 459-484
  • VAT groups
  • Gabriël, M.
  • van Kesteren, H.
  • ; p. 485-518
  • Head office-branch transactions
  • Kristoffersson, E.
  • ; p. 519-530
  • Financial services
  • van Doesum, A.
  • van Norden, G-J.
  • ; p. 531-590
  • Anti-avoidance rules
  • Pistone, P.
  • ; p. 591-602
  • Advance rulings
  • Merkx, M.M.W.D.
  • ; p. 603-616
  • VAT gap from an EU perspective
  • Lejeune, I.
  • Daou, J.
  • ; p. 617-632
  • Compliance costs and costs of collection
  • Lejeune, I.
  • De Clercq, W.
  • Van De Putte, M.
  • ; p. 633-676
  • Conclusions : designing a simple and fraud-proof VAT system
  • Lejeune, I.
  • Daou, J.
  • ; p. 677-702
Extent
xxx, 710 p.
Isbn
9789087222369
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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      3.148008 101.712199
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