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Value-Added Taxes in Central and Eastern European Countries : A Comparative Survey and Evaluation
- Author / Creator
- Available as
- Online
- 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 comparativ...
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.
Details
- Creator
- Organisation for Economic Co-operation and Development and European Union
- Format
- Books
- Language
- English
- Contributors
- Publication
-
- Paris : OECD Publishing, 1998
- Physical Details
-
- 1 online resource (164 p. ) ill.
- ISBNs
- 1280029633, 9786610029631, 9264163492
- OCLC
- on1024281439
- "OECD Centre for Co-operation with Non-members."--P. [1] of cover.
- Includes bibliographical references (pages [151]-159).
- English
- 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