The VAT Carousel Fraud has seriously undermined the financial integrity of the European Union Emissions Trading Scheme (EU ETS). This timely book is the first to give an overview of fraud in the carbon market.
Dieses Lehr- und Arbeitsbuch bietet eine umfassende Einführung in die Finanzbuchhaltung von Industrie- und Handelsunternehmen. Nach der Erläuterung grundlegender Begriffe und der Buchungstechnik liegen Schwerpunkte auf der Behandlung praxisrelevanter Geschäftsvorfälle und der pe…
This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustr…
This book is a completely new examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates…
This book is a completely new examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates…
Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the mo…
"This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its s…
Nach einer Übersicht über die wichtigsten Neuerungen im Steuergesetz erläutert der Autor allgemein verständlich 87 steuerliche Grundbegriffe.
"Value-added tax (VAT) now dominates tax systems around the world. But should every country have a VAT? Is the current VAT always as good as it could be in economic, equity, and administrative terms? In developing and transitional countries the answers to such questions are crit…