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| Författare: | Lang Michael
, m. fl.
| | Titel: | Value Added Tax and Direct Taxation – Similarities and Differences | | Utgivningsår: | 2009 | | Omfång: | 1296 sid. | | Förlag: | IBFD | | ISBN: | 9789087220600 | | Ämnesord: | Skatterätt
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Pris: 2025 SEK exkl. moms  |  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.
Contents include
VAT/GST and Direct Taxes: Different Purposes
A Primer on VAT as Perceived by Lawyers, Economists and Accountants
VAT/GST and Direct Taxes: How Can We Distinguish Them
Neutrality in VAT
The Principal of Neutrality
Worldwide Versus Territorial Tax Systems: Comparisons of Value Added Tax and Income Tax | | |
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