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Value added tax and direct taxation: similarities and differences
WU Wien.
Juridiska institutionen, Stockholms universitet.
Örebro universitet, Akademin för juridik, psykologi och socialt arbete.ORCID-id: 0000-0002-1473-5273
2009 (engelsk)Collection/Antologi (Annet vitenskapelig)
Abstract [en]

Consumption taxes (such as value added tax (VAT) or good and services sales tax (GST)) are generally very different from direct taxes. For this reason, research in the two areas of tax law has for the past decades generally been compartmentalized. Using consumption taxes as its starting point, this book aims to build a bridge between consumption taxes and direct taxes. This book provides the first comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by distinguished academics, practitioners and representatives from several international tax administrations and institutions.

sted, utgiver, år, opplag, sider
Amsterdam: IBFD , 2009. , s. 1296
Emneord [en]
value added tax, VAT, GST
HSV kategori
Forskningsprogram
Finansrätt
Identifikatorer
URN: urn:nbn:se:hig:diva-24959ISBN: 978-90-8722-060-0 (tryckt)OAI: oai:DiVA.org:hig-24959DiVA, id: diva2:1134164
Tilgjengelig fra: 2010-10-08 Laget: 2017-08-18 Sist oppdatert: 2018-03-13bibliografisk kontrollert

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