| INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9783659963063 |
| DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Call number |
330 MA VA |
| MAIN ENTRY--PERSONAL NAME |
|---|
| Authors |
Maharjan, Sanish |
| TITLE STATEMENT |
|---|
| Title |
Value Added Tax (VAT) : |
| Subtitle |
its implementation and implications |
| Statement of responsibility, etc |
Sanish Maharjan |
| PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication |
Germany : |
| Publisher |
LAP LAMBERT Academic Publishing, |
| Date |
c2016. |
| PHYSICAL DESCRIPTION |
|---|
| Extent |
102 p. : |
| Other Details |
ill. ; |
| Size |
23 cm. |
| SUMMARY |
|---|
| Summary |
VAT is the most important innovation of the 20th century. It is a scientific tax system, which was first introduced in 1954 A.D. in France. It has been spreading all over the 1960's and now this tax has become one of the mainstays of the tax system in over 145 countries. In Nepal VAT has come into consideration to replace of old indirect taxes. It was introduced on 16th November, 1997. As VAT is less distortive and more revenue-productive, it has been spreading all over the world. |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical Heading |
Value Added Tax in Nepal |
| ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://uowd.box.com/s/3imhp81v3t8qrb4vtme6a4pclhcfymso |
| Public note |
Location Map |
| MAIN ENTRY--PERSONAL NAME |
|---|
| -- |
5913 |
| SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| -- |
6237 |