文章基本信息

标题：AN INTRODUCTION TO TAX STRUCTURE
本地全文：下载
作者：Dr. Kuldeep Walia
期刊名称：International Journal of Computing and Business Research
电子版ISSN：2229-6166
出版年度：2013
卷号：4
期号：2
出版社：International Journal of Computing and Business Research
摘要：Value Added Tax is the most recent innovation in the field of taxation. Value Added Tax system is designed to address various problems associated with the conventional sales tax system. It is a tax that has developed as an alternative for the traditional sales tax. VAT is a modern and transparent tax. It is less distorted and more revenue productive. That is why this tax has become a popular topic for tax reform and has been spreading all over the world since the late 1960s