The Resource Improving VAT/GST : designing a simple and fraud-proof tax system
Improving VAT/GST : designing a simple and fraud-proof tax system
Resource Information
The item Improving VAT/GST : designing a simple and fraud-proof tax system represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 2 library branches.
Resource Information
The item Improving VAT/GST : designing a simple and fraud-proof tax system represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 2 library branches.
- 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
- Language
- eng
- Extent
- xxx, 710 p.
- 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
- Isbn
- 9789087222369
- Label
- Improving VAT/GST : designing a simple and fraud-proof tax system
- Title
- Improving VAT/GST : designing a simple and fraud-proof tax system
- 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
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Lang, M
- Lejeune, I
- http://library.link/vocab/subjectName
-
- VAT
- GST
- consumption tax
- neutrality principle
- VAT system
- VAT group
- head office
- branch
- financial services
- anti-avoidance
- advance ruling
- compliance burden
- collection of tax
- VAT fraud
- Label
- Improving VAT/GST : designing a simple and fraud-proof tax system
- 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
- 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)
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