Description

Book Synopsis
A comparative law perspective is taken in this publication to consider the development of tax legislation. It covers a wide range of subjects, from the legal framework for taxation, to VAT, and includes such specialized topics as inflation adjustment.

Table of Contents
Tax legislative process; legal framework for taxation; drafting tax legislation; law of tax administration and procedure; regulation of tax professionals; value-added tax; VAT treatment of immovable property; excises; tax on land and buildings; taxation of wealth; social security taxation; presumptive taxation; adjusting taxes for inflation.

Tax Law Design and Drafting v. 1

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    A Paperback / softback by International Monetary Fund, Victor Thuronyi

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      Publisher: International Monetary Fund (IMF)
      Publication Date: Publication Date: 30/11/1999
      ISBN13: 9781557755872, 978-1557755872
      ISBN10: 1557755876

      Description

      Book Synopsis
      A comparative law perspective is taken in this publication to consider the development of tax legislation. It covers a wide range of subjects, from the legal framework for taxation, to VAT, and includes such specialized topics as inflation adjustment.

      Table of Contents
      Tax legislative process; legal framework for taxation; drafting tax legislation; law of tax administration and procedure; regulation of tax professionals; value-added tax; VAT treatment of immovable property; excises; tax on land and buildings; taxation of wealth; social security taxation; presumptive taxation; adjusting taxes for inflation.

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