Value-Added Taxes in Central and Eastern European Countries [electronic resource]: A Comparative Survey and Evaluation /
Organisation for Economic Co-operation and Development.
EU.
Paris : OECD Publishing,
1998.
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.
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
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.
Bibliographic Level Mode of Issuance: Monograph
Taxation
Value-added tax
Political Science
Law, Politics & Government
Public Finance