Value Added Tax: A Comparative Approach

Abstract

1. Introduction 2. Forms of consumption-based taxes and altering the tax base 3. Varieties of VAT in use 4. Registration, taxpayer, and taxable business activity 5. Taxable supplies of goods and services and tax invoices 6. The tax credit mechanism 7. Introduction to cross-border aspects of VAT 8. Timing and valuation rules 9. Zero rating and exemptions and government entities and nonprofit organizations 10. VAT evasion and avoidance 11. Gambling and financial services (other than insurance) 12. Insurance 13. Real property 14. An anatomy of China's VAT 15. Interjurisdictional aspects of VAT in federal countries and common markets.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 152 citations exist upstream.

Papers that cite the same references — the relational fallback while embeddings are still backfilling.