Central Bank of Nigeria Library

The philosophy of the corporate tax /

Réamonn, Seán,

The philosophy of the corporate tax / - Dublin : Institute of Public Administration , c[1970] - xi, 276 p.

Includes bibliographical references.

The book surveys the history of value-added tax and describes what governmental commissions have recommended in different countries throughout the world, how governments - including the governments of the EEC - have approached the problem and what commentators' view have been. There is a detached analysis of the considerations that arise but no attempt is made to suggest that any one system provides a complete solution.


Corporations--Taxation--Law and legislation
Business tax


Great Britain

KD5504 / .R4

336.243 / REA