Tax law design and drafting

著者

• Thuronyi, Victor

書誌事項

Tax law design and drafting

editor, Victor Thuronyi

International Monetary Fund, 1996-1998

• v. 1
• v. 2

注記

Includes bibliographical references and index

内容説明・目次

巻冊次

v. 1 ISBN 9781557755872

内容説明

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.

目次

• 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.

巻冊次

v. 2 ISBN 9781557756336

内容説明

For Vol. 1 see ISBN 1557755876

「Nielsen BookData」 より

• NII書誌ID(NCID): BA29206770
• ISBN:
  • 1557755876
  • 1557756333
• LCCN: 96034672
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Washington, D.C.
• ページ数/冊数: 2 v.
• 大きさ: 23 cm
• 分類:
  • NDC9 : 345
  • LCC : K4460.4
  • DC20 : 328.3/73
• 件名:
  • LCSH : Taxation -- Law and legislation
  • LCSH : Tax administration and procedure
  • LCSH : Bill drafting
  • LCSH : Taxation -- Government policy