E-Book, Englisch, 816 Seiten, Web PDF
Ecker / Lang The Future of Indirect Taxation
Erscheinungsjahr 2011
ISBN: 978-90-411-5086-8
Verlag: Wolters Kluwer
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)
Recent Trends in VAT and GST Systems around the World
E-Book, Englisch, 816 Seiten, Web PDF
ISBN: 978-90-411-5086-8
Verlag: Wolters Kluwer
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)
As governments worldwide are looking for ways to raise revenue to finance their budgets, consumption taxes such as Value Added Taxes (VAT) and Goods and Services Taxes (GST) are increasing in prominence and now exists in over 150 countries.
This book compares the VAT/GST systems of 20 countries around the world, with all continents, represented, plus the EU VAT regime. This analysis is organized in a way that allows interesting and specific details of each VAT system to be identified while at the same time rendering them comparable despite their structural differences. It identifies best practices and gives readers some thoughts on future directions of VAT/GST.