Value-added taxes in central and eastern european countries : a comparative survey and evaluation

Value-added taxes in central and eastern european countries a comparative survey and evaluation

This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe preparing for integration into the European Union (EU). The study offers a comparative evaluation of the main features of the VAT systems between the ten countries surveyed and provides a...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (author)
Autores Corporativos: Organisation for Economic Co-operation and Development, author (author), European Union (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris, France : European Commission [1998]
Materias:
Value-added tax > Europe, Eastern.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705161006719
Tabla de Contenidos:
  • Chapter I. Introduction
  • Chapter II. Taxing Value Added
  • -A. Alternative consumption taxes
  • B. How the VAT works
  • Chapter III. Legal Framework
  • Chapter IV. The Base of the Value-Added Tax
  • Chapter V. Immovable Property
  • Chapter VI. Financial Services
  • Chapter VII. Distributional Issues and Rate Structures
  • Chapter VIII. International and Intra-Union Trade
  • Chapter IX. Small Businesses and Farmers
  • Chapter X. Treatment of Specified Supplies
  • Chapter XI. Administrative Aspects
  • Appendix I. Departures from Standard Exemptions
  • Appendix II. Coverage of Different VAT Rates
  • Appendix III. Selected Bibliography
  • Appendix IV. Principal Correspondents

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