| Description |
1 online resource (494 pages) |
| Physical Medium |
polychrome |
| Description |
text file |
| Bibliography |
Includes bibliographical references. |
| Summary |
This book considers the development of tax legislation from a comparative law perspective. It grows out of the IMF Legal Department's experience in assisting many developing countries and transition countries with the drafting of tax legislation, and distills from this experience practical guidelines for officials and their advisors. In addition, the book should be of interest to students, academics, and practitioners with an interest in comparative tax law. It covers a wide range of subjects, from the legal framework for taxation to VAT, and includes such specialized topics as inflation adjustment. A forthcoming companion volume focuses on income taxation. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Taxation -- Law and legislation.
|
|
Taxation -- Law and legislation. |
|
Tax administration and procedure.
|
|
Tax administration and procedure. |
|
Bill drafting.
|
|
Bill drafting. |
|
Fiscal policy.
|
|
Fiscal policy. |
| Genre/Form |
Electronic books.
|
| Added Author |
Thuronyi, Victor.
|
| Other Form: |
Print version: Tax law design and drafting. Washington, D.C. : International Monetary Fund, ©1996 1557755876 (OCoLC)643624489 |
| ISBN |
9781455230525 (electronic book) |
|
1455230529 (electronic book) |
|
1557755876 |
|
9781557755872 |
|
