Value Added Tax (VAT) : its implementation and implications
By: Maharjan, Sanish
Publisher: Germany : LAP LAMBERT Academic Publishing, c2016.Description: 102 p. : ill. ; 23 cm.ISBN: 9783659963063Subject(s): Value Added Tax in NepalDDC classification: 330 MA VA Online resources: Location Map
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.
| Item type | Home library | Call number | Status | Date due | Barcode | Item holds |
|---|---|---|---|---|---|---|
| REGULAR | University of Wollongong in Dubai Main Collection | 330 MA VA (Browse shelf) | Available | T0056775 |
Total holds: 0
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| 330 MA PR Principles of economics : | 330 MA PR Principles of economics | 330 MA PR Principles of economics | 330 MA VA Value Added Tax (VAT) : | 330 MC EC Economics : | 330 MC EC Economics / | 330 MC EC Economics / |
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.