The Resource Value-Added Taxes in Central and Eastern European Countries : A Comparative Survey and Evaluation, Organisation for Economic Co-operation and Development and EU, (electronic resource:)

Value-Added Taxes in Central and Eastern European Countries : A Comparative Survey and Evaluation, Organisation for Economic Co-operation and Development and EU, (electronic resource:)

Label
Value-Added Taxes in Central and Eastern European Countries : A Comparative Survey and Evaluation
Title
Value-Added Taxes in Central and Eastern European Countries
Title remainder
A Comparative Survey and Evaluation
Statement of responsibility
Organisation for Economic Co-operation and Development and EU
Title variation
  • 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
Creator
Contributor
Subject
Language
  • eng
  • eng
Summary
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 commentary on the development of the VAT systems in line with the VAT legislation of the EU
Cataloging source
FR-PaOEC
Government publication
international or intergovernmental publication
Illustrations
illustrations
Language note
English
LC call number
HJ5715.E93 V35 1998
Literary form
non fiction
Nature of contents
dictionaries
http://bibfra.me/vocab/lite/organizationName
Organisation for Economic Co-operation and Development.
http://library.link/vocab/relatedWorkOrContributorName
EU
http://library.link/vocab/subjectName
  • Taxation
  • Value-added tax
  • Political Science
  • Law, Politics & Government
  • Public Finance
Label
Value-Added Taxes in Central and Eastern European Countries : A Comparative Survey and Evaluation, Organisation for Economic Co-operation and Development and EU, (electronic resource:)
Instantiates
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Abbreviated title
  • VALUE-ADDED TAXES IN CENTRAL & EASTERN EUROPEAN COUNTRIES A COMPARATIVE SURVEY AND EVALUATION
  • VALUE ADDED TAXES IN CENTRAL AND EASTERN EUROPEAN COUNTRIES
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
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
Extent
1 online resource (164 p. )
File format
multiple file formats
Form of item
online
Isbn
9786610029631
Media category
computer
Media type code
c
Other control number
10.1787/9789264163492-en
Other physical details
ill. ;
Specific material designation
remote
System control number
  • (FR-PaOEC)9789264163492-en
  • (SSID)ssj0000092542
  • (PQKBManifestationID)11121060
  • (PQKBTitleCode)TC0000092542
  • (PQKBWorkID)10010417
  • (PQKB)11788843
  • (EXLCZ)99111093034083814
Label
Value-Added Taxes in Central and Eastern European Countries : A Comparative Survey and Evaluation, Organisation for Economic Co-operation and Development and EU, (electronic resource:)
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Abbreviated title
  • VALUE-ADDED TAXES IN CENTRAL & EASTERN EUROPEAN COUNTRIES A COMPARATIVE SURVEY AND EVALUATION
  • VALUE ADDED TAXES IN CENTRAL AND EASTERN EUROPEAN COUNTRIES
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
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
Extent
1 online resource (164 p. )
File format
multiple file formats
Form of item
online
Isbn
9786610029631
Media category
computer
Media type code
c
Other control number
10.1787/9789264163492-en
Other physical details
ill. ;
Specific material designation
remote
System control number
  • (FR-PaOEC)9789264163492-en
  • (SSID)ssj0000092542
  • (PQKBManifestationID)11121060
  • (PQKBTitleCode)TC0000092542
  • (PQKBWorkID)10010417
  • (PQKB)11788843
  • (EXLCZ)99111093034083814

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