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Principles and Practices of Value Added Tax
註釋Study of the VAT systems of various countries, particularly France. Its emphasis is on understanding the organization and operations of a VAT and it aims at drawing lessons for countries which do not have a VAT. Topics covered include: economic effects and structure of VAT; harmonization of VAT in EC countries; general features of VAT management; VAT management in France and management information systems for VAT administration. The book concludes with lessons for developing countries: an agenda for reform.