Central Bank of Nigeria Library

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The tax on value added

By: Material type: TextTextPublication details: New York: Columbia University Press, 1965.Description: ix, 340 pSubject(s): DDC classification:
  • 336.2713 SUL
LOC classification:
  • HJ5711 .S8
Summary: The character of value-added taxation is revealed primarily by exploring the manner in which such taxation is, on the one hand, related to those general levies customarily designated as sales taxes and, on the other hand, related to direct personal income and expenditure taxes.
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Holdings
Item type Current library Collection Call number Copy number Status Date due Barcode
Monograph & others Monograph & others CBN HQ Library General Stacks Non-fiction 336.2713 SUL (Browse shelf(Opens below)) c.1 Available 31008100209119

Based on thesis, Columbia University.

Bibliography: p. [313]-327.

The character of value-added taxation is revealed primarily by exploring the manner in which such taxation is, on the one hand, related to those general levies customarily designated as sales taxes and, on the other hand, related to direct personal income and expenditure taxes.

obn 24/01/2019

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