Download or read book The Argentinean Experience with the Value added Tax written by Osvaldo Horacio Schenone and published by . This book was released on 1987 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Argentinian Experience with the Value added Tax written by Osvaldo Horacio Schenone and published by . This book was released on 1987 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Services Under the Value added Tax written by Cristian Ezequiel Rosso Alba and published by . This book was released on 1994 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Economics of Value Added Tax written by Mohan Prasad Shrivastava and published by APH Publishing. This book was released on 2004 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Timely Book Is Designed To Improve The Quality And Concept Of The Indian Tax System By Covering All The Relevant Issues.
Download or read book Problems of Administering a Value Added Tax in Developing Countries written by Ms.Milka Casanegra de Jantscher and published by International Monetary Fund. This book was released on 1986-12-01 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the 1970s and 1980s, many developing countries enacted value-added taxes (VATs) as a part of their fiscal structures. The productivity of this source of revenue has depended in large part on the facility with which the tax can be administered. Single rate VATs have proved easier to administer than those with multiple rates. Exemptions and zero-rating tend to complicate administration. Because small taxpayers are so numerous in developing countries and administrative resources so limited, the treatment of small taxpayers has required special attention. The difficulty of taxing services has led most developing countries to omit all but a few services from the tax base. Administrative constraints are the main reason why the VAT that prevails in developing countries is usually very different from the broad-based and neutral tax discussed in public finance treatises.
Download or read book Value Added Tax written by Mr.Alan A. Tait and published by International Monetary Fund. This book was released on 1988-06-15 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.
Download or read book Value Added Tax written by Astha Ahuja and published by . This book was released on 2004 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book examines various theoretical issues related to the operation of VAT. It provides an overview of the present tax system of India. More specifically, it traces the efforts made by the Central and State Governments in India to rationalise indirect tax system of the country in the direction of VAT. The book, drawing on the experience of other countries, evaluates various options available for a smooth switch over to VAT in India. The countries considered for the purpose are: Brazil, Argentina, Mexico, Germany, and Canada. "
Download or read book The Rise of the Value Added Tax written by Kathryn James and published by Cambridge University Press. This book was released on 2015-04-30 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.
Download or read book Value Added Tax and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
Download or read book Pesos or Plastic written by Ken Mitchell and published by Springer. This book was released on 2019-03-28 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book covers financial inclusion in the southern cone (Argentina, Brazil, and Chile) and its impact on public finance. Possible negative consequences of greater financial inclusion are identified, but the book argues potential benefits outweigh costs. Financial inclusion has many definitions, but in this book, we interpret it as bank account ownership and the use of banking services. Financial inclusion in this context proffers advantages in the area of tax collection, perhaps the southern cone’s gravest economic obstacle given its future debt servicing commitments and its socioeconomic development challenges. Households with a bank account – or, the bank participation rate – began increasing significantly around 2002, and this increase has coincided with an unexpected rise in tax collection (especially value-added taxes (VAT)) spanning periods of macroeconomic growth (2003-2009) and stagnation (2010-2015). Correlation does not imply causation, yet using empirical methods this book shows financial inclusion contributes to better tax collection by encouraging more formal market transactions via the use of bank-provided credit and debit cards. Consumption represents the largest component of most economies and consumption taxes contribute more to public revenue in the southern cone than other taxes, hence more formal consumption enhances overall tax collection.
Download or read book Value Added Tax written by Mahesh C. Purohit and published by . This book was released on 2001 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Lessons from Value added Taxation for Developing Countries written by Malcolm Gillis and published by . This book was released on 1987 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Crypto Assets written by Niklas Schmidt and published by Kluwer Law International B.V.. This book was released on 2020-11-27 with total page 677 pages. Available in PDF, EPUB and Kindle. Book excerpt: The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
Download or read book Argentina Mineral Mining Sector Investment and Business Guide written by USA International Business Publications and published by Int'l Business Publications. This book was released on 2009-03-20 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Argentina Mineral & Mining Sector Investment and Business Guide - Strategic and Practical Information
Download or read book The Argentina Textile and Apparel Market written by and published by . This book was released on 1993 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Argentina Business Law Handbook Volume 2 Investment Trade Laws and Regulations written by IBP, Inc. and published by Lulu.com. This book was released on 2016-04-18 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Argentina Business Law Handbook Volume 2 Investment and Trade Laws Volume 2 Investment and Trade Laws
Download or read book Argentina written by and published by World Bank Publications. This book was released on 1993-01-01 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation Argentina has reformed its public finance system and reversed years of economic decline and deficit spending. This study recommends policy options to speed the already impressive progress. These options would expand the ambitious reform program already under way. This study shows how to sustain balanced public finances over the medium term. It describes ways to sustain price stability and economic growth while providing a cushion against unexpected downturns. Also examined are ways to improve social services while reducing the size of government. Researchers discuss key reforms that could boost the fiscal surplus by as much as 1.4 percent of gross domestic product. They look at ways to build tax revenues, reduce provincial finances, and make social security more equitable. They review methods to cut defense spending and revive a moribund education system. Additional policy options offered are reforms for housing and welfare programs and pension fund investments. The study suggests ways to improve the legal framework for a stronger central bank. Also reviewed are ways to eliminate unnecessary administrative agencies and to privatize public enterprises. The government's new health insurance program is examined. This program offers universal coverage. It lets contributors choose providers and includes subsidies for those who can't pay. It also requires a minimum package of health care at a set price.
