The Resource Presumptive taxation under Bangladesh VAT
Presumptive taxation under Bangladesh VAT
Resource Information
The item Presumptive taxation under Bangladesh VAT 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 1 library branch.
Resource Information
The item Presumptive taxation under Bangladesh VAT 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 1 library branch.
- Summary
- The Bangladesh VAT system, which was introduced more than 20 years ago, is predominantly characterized by elements of presumptive taxation, in the form of turnover tax and notional valuation of transactions for VAT purposes. Those presumptive elements are remnants of the previously applicable excise duty. In this article, the author examines "presumptive taxation" in general and in the area of VAT in particular, and concludes that the presumptive elements in the Bangladesh VAT system are not only discriminatory but also have an adverse effect on the coherence of the modern tax
- Language
- eng
- Label
- Presumptive taxation under Bangladesh VAT
- Title
- Presumptive taxation under Bangladesh VAT
- Language
- eng
- Summary
- The Bangladesh VAT system, which was introduced more than 20 years ago, is predominantly characterized by elements of presumptive taxation, in the form of turnover tax and notional valuation of transactions for VAT purposes. Those presumptive elements are remnants of the previously applicable excise duty. In this article, the author examines "presumptive taxation" in general and in the area of VAT in particular, and concludes that the presumptive elements in the Bangladesh VAT system are not only discriminatory but also have an adverse effect on the coherence of the modern tax
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 23 (2012),
- http://library.link/vocab/creatorName
- Saleheen, A.M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- presumptive taxation
- Label
- Presumptive taxation under Bangladesh VAT
- Label
- Presumptive taxation under Bangladesh VAT
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Presumptive-taxation-under-Bangladesh/JxpLveL1NR0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Presumptive-taxation-under-Bangladesh/JxpLveL1NR0/">Presumptive taxation under Bangladesh VAT</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Presumptive-taxation-under-Bangladesh/JxpLveL1NR0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Presumptive-taxation-under-Bangladesh/JxpLveL1NR0/">Presumptive taxation under Bangladesh VAT</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
