- Additional Authors
- European Union.
- Description
- 164 p. : ill.; 16x23cm.
- Summary
- This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe preparing for integration into the European Union (EU). The study offers a comparative evaluation of the main features of the VAT systems between the ten countries surveyed and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.
- Subject
- Contents
- Chapter I. Introduction -- Chapter II. Taxing Value Added -- -A. Alternative consumption taxes -- B. How the VAT works -- Chapter III. Legal Framework -- Chapter IV. The Base of the Value-Added Tax -- Chapter V. Immovable Property -- Chapter VI. Financial Services -- Chapter VII. Distributional Issues and Rate Structures -- Chapter VIII. International and Intra-Union Trade -- Chapter IX. Small Businesses and Farmers -- Chapter X. Treatment of Specified Supplies -- Chapter XI. Administrative Aspects -- Appendix I. Departures from Standard Exemptions -- Appendix II. Coverage of Different VAT Rates -- Appendix III. Selected Bibliography -- Appendix IV. Principal Correspondents
- ISBN
- 9789264163492
- LCCN
- 10.1787/9789264163492-en
- OCLC
- oecd-lib
- Author
Organisation for Economic Co-operation and Development.
- Title
Value-Added Taxes in Central and Eastern European Countries [electronic resource]: A Comparative Survey and Evaluation / Organisation for Economic Co-operation and Development and European Union
- Imprint
Paris : OECD Publishing, 1998.
- Connect to:
- Indexed Term
Taxation
- Added Author
European Union.
- Other Standard Identifier
10.1787/9789264163492-en doi