Value added taxation in developing countries / (Record no. 15929)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01951 am a2200253ua 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 900405t1990 dcuaaaaerb 000 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0821314106 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | Uk |
| Transcribing agency | Uk |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ5715 |
| Item number | .D44 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.2'714'091724 |
| Item number | VAL |
| 245 00 - TITLE STATEMENT | |
| Title | Value added taxation in developing countries / |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Washington, D.C. : |
| Name of publisher, distributor, etc | World Bank, |
| Date of publication, distribution, etc | c1990. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xvi, 237 p. : |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 590 ## - Local Notes: Cataloguer & Date | |
| Local note | oif 16/04/2019 |
| 591 ## - Local Note: Item Class (Ref/Loans/Arch): Loans | |
| Local Note: Item Class | Loans |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Value-added tax |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Gillis, Malcolm. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Shoup, Carl S. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Sicat, Gerardo P. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Monograph & others |
| 949 ## - LOCAL PROCESSING INFORMATION (Call No. /Shelf Ref) | |
| Call No. /Shelf Ref | 336.2'714'091724 VAL |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Bill Date | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Non-fiction | CBN HQ Library | CBN HQ Library | General Stacks | 16/04/2019 | 336.2'714'091724 VAL | 31008100224373 | 16/04/2019 | 16/04/2019 | Monograph & others |