Value Added Tax: Experiences of India and Other Countries |
Contents
Introduction | 1 |
Methods of Computation of | 9 |
Economic Effects of VAT | 17 |
Copyright | |
12 other sections not shown
Common terms and phrases
activities addition administration adopted amount applicable aspects assessment audit base basis calculated Central Centre CenVAT changes chapter collection commodities concerned consumer consumption cost countries Date dealers deductible developing Directive distribution documents duty economic effect excise excluding exempt existing experience exports federal final Finance firms fiscal France give given gross higher ICMS identification important income increase India indicate industrial inputs introduced invoices issues Italy levied liability maintain manufacturer method operations paid payment percent period present procedures processing purchases reduced refund registration retail revenue sales tax sector specified stage standard rate structure Table taxable taxation taxpayers trade transactions turnover United Value Added various