Systems of general sales taxation : theory, policy and practice
著者
書誌事項
Systems of general sales taxation : theory, policy and practice
（Series on international taxation, v. 33）
Kluwer Law International, c2009
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注記
Bibliography: p. [341]-358
Includes index
内容説明・目次
内容説明
Sales taxes including gross receipt taxes, retail sales taxes and value added taxes are a key part of the fiscal revenue of many countries. Given an increasinglyglobal economy and the recent stresses to which it is been subjected manyissues come into play in connection with the legal, tax policy and economicimplications presented by the taxation of international transactions.
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