Tax law design and drafting
著者
書誌事項
Tax law design and drafting
International Monetary Fund, 1996-1998
- v. 1
- v. 2
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注記
Includes bibliographical references and index
内容説明・目次
- 巻冊次
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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
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v. 2 ISBN 9781557756336
内容説明
For Vol. 1 see ISBN 1557755876
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