Library Catalogue
Value added taxation in developing countries (Record no. 19273)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01862nam a2200217Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20211008151148.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 160316s1990 xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780821314104 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | n |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.055000 |
| Item number | GIL |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Gillis Malcolm |
| 245 ## - TITLE STATEMENT | |
| Title | Value added taxation in developing countries |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Washington D C |
| Name of publisher, distributor, etc. | The World Bank |
| Date of publication, distribution, etc. | 1990 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 237p |
| Dimensions | xi |
| 365 ## - TRADE PRICE | |
| Price amount | Gratis |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Summary: <br/>The chapters in this volume fall into four groups. The first three chapters are on general issues in value added taxation : choices to be made in selecting a particular type of value added tax (VAT), effects of value added taxation on the price level and on the balance of payments, and tax incidence and income distribution theory applicable to such taxation. The second group of six chapters deals with certain lessons from, and certain unresolved problems shown by, experience in developed countries with the VAT : border tax adjustments, treatment of farmers and small firms, services in general, the financial sector, housing, and the possibilities for a VAT at the state level in a federal system. Third is a group of five chapters on lessons learned in certain developing countries that have used a VAT (Argentina, Brazil, Korea, Cote d'Ivoire, and the sub-Saharan region of Africa). The last group of chapters covers certain administrative and compliance problems in implementing a VAT. A general survey is followed by chapters on the experience under Colombia's VAT, the development of a computer supported VAT information system in Indonesia, and the chief administrative issues in the United Kingdom, with data on compliance and administrative costs |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | 1. Taxation - Value Added Tax - System - Developing Countries |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Shoup Carl S |
| -- | Sicat Gerardo P |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | BOOKs |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| NLS | NLS | 30/05/2017 | 343.055 GIL | 17020 | 14/06/2024 | 30/05/2017 | BOOKs |