Library Catalogue
Value Added Tax, Policy Choice And Implementation Strategy (Record no. 110224)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01730nam a2200193Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240330174747.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170717s1997 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | NLS |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Kedar Prasad Poudyal |
| 245 ## - TITLE STATEMENT | |
| Title | Value Added Tax, Policy Choice And Implementation Strategy |
| Remainder of title | With Special Reference To Nepal |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Bangalore |
| Name of publisher, distributor, etc. | NLSIU |
| Date of publication, distribution, etc. | 1997 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 178p |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | TABLE OF CONTENTS<br/>Chapter INTRODUCTORY;<br/>1.1 Introduction;<br/>1.2 Sales Tax as the Predecessor of the VAT System;<br/>1.3 Commodity Tax: Nepalese Prospective;<br/>1.4 Need for Change and Introduction of VAT;<br/>1.5 Preparation for VAT;<br/>1.6 Conceptual Framework;<br/>1.7 Methodology;<br/>1.8 Chapterisation;<br/>Chapter II POLICY ISSUES;<br/>2.1 Introduction;<br/>2.2 General Criteria for Choice;<br/>2.3 Types of VAT;<br/>2.4 VAT Rate;<br/>2.5 Exemption and Zero Rating;<br/>2.6 Coverage of VAT;<br/>2.7 VAT and International Trade;<br/>2.8 Co-ordination with Other Taxes<br/>And Integration of Excise Duty;<br/>Chapter III ADMINISTRATIVE ISSUES; <br/>3.1 Background;<br/>3.2 Identification of Problems: Nepalese Tax System;<br/>3.3 General Criteria for an Effective Administration;<br/>3.4 VAT Administration: Focussed Areas;<br/>3.5 Strategy for Reforms;<br/>Chapter IV ISSUES INVOLVED IN THE OPERATION OF VAT;<br/>4.1 Background;<br/>4.2 Registration of Taxpayers;<br/>4.3 Invoice Control;<br/>4.4 Tax Credit and Tax Refund;<br/>4.5 Cross-Verification of Invoices;<br/>4.6 Audit and Inspection;<br/>4.7 Enforcement and Penalties;<br/>Chapter V SUMMERY OF THE FINDINGS AND CONCLOSION;<br/>BIBLIOGRAPHY.<br/> |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Value Added Tax |
| -- | VAT - Administrative Issues |
| -- | VAT - Policy Issue |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Prof. V S Mallar - Guide |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://opac.nls.ac.in:8081/xmlui/handle/123456789/1460">http://opac.nls.ac.in:8081/xmlui/handle/123456789/1460</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Dissertation |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . | . | 11.07.2017 | LLM025 | 18.07.2017 | 18.07.2017 | Dissertation |