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Value Added Tax

Mahesh C. Purohit

出版	Gayatri Publications, 1999
ISBN	81859300589788185930053
URL	http://books.google.com.hk/books?id=ibhkAAAACAAJ&hl=&source=gbs_api

註釋

An evaluation of VAT, analysis of its rationale and the reasons for its popularity as a fiscal measure. It includes an in-depth analysis of the rates, base, exemptions, taxation of services and harmonization of tax rates. Attention is paid to the aspects related to harmonization of VAT in federal countries such as Canada, Brazil, and India and also in the EU.