Value Added Tax (VAT): Its Implementation and Implications

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49,90 €

ISBN: 3659963062
ISBN 13: 9783659963063
Autor: Maharjan, Sanish
Verlag: LAP Lambert Academic Publishing
Umfang: 116 S.
Erscheinungsdatum: 05.11.2016
Auflage: 1/2016
Format: 0.8 x 22 x 15
Gewicht: 191 g
Produktform: Kartoniert
Einband: Kartoniert
Artikelnummer: 392893 Kategorie:

Beschreibung

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.

Autorenporträt

Completed a Master Degree in Commerce from Shanker Dev Campus and also a Law Graduate from the Nepal Law Campus.

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