an analysis of south africa's value added tax
Author:
Publisher: World Bank Publications
Published: 2005
Total Pages: 21
ISBN-13:
DOWNLOAD EBOOKRead and Download eBook Full
Author:
Publisher: World Bank Publications
Published: 2005
Total Pages: 21
ISBN-13:
DOWNLOAD EBOOKAuthor: Alan Schenk
Publisher: Cambridge University Press
Published: 2007-01-22
Total Pages: 560
ISBN-13: 9780521851121
DOWNLOAD EBOOKThis book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.
Author: International Monetary Fund
Publisher: International Monetary Fund
Published: 1999-04-08
Total Pages: 56
ISBN-13: 1451836066
DOWNLOAD EBOOKIn recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.
Author: Caren Grown
Publisher: IDRC
Published: 2010
Total Pages: 349
ISBN-13: 0415568226
DOWNLOAD EBOOKAround the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
Author: Delfin S. Go
Publisher:
Published: 2005
Total Pages: 28
ISBN-13:
DOWNLOAD EBOOKAuthor: Sijbren Cnossen
Publisher:
Published: 2019
Total Pages: 366
ISBN-13: 0198844077
DOWNLOAD EBOOKThis book provides a comprehensive survey and analysis of VATs in Africa. It enables policymakers and students to examine Africa's VAT systems and to ascertain how it can be modernized to finance human and economic development.
Author: World Bank
Publisher: World Bank Publications
Published: 2019-11-21
Total Pages: 254
ISBN-13: 1464814414
DOWNLOAD EBOOKSeventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Author: South Africa. Value-Added Tax Committee
Publisher:
Published: 1991
Total Pages: 132
ISBN-13:
DOWNLOAD EBOOKAuthor: OECD
Publisher: Org. for Economic Cooperation & Development
Published: 2017
Total Pages: 0
ISBN-13: 9789264272040
DOWNLOAD EBOOKThis paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Author: Mr.Liam P. Ebrill
Publisher: International Monetary Fund
Published: 2001-11-05
Total Pages: 242
ISBN-13: 1589060261
DOWNLOAD EBOOKValue-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.