Value Added Tax: A Comparative Approach

Alan Schenk; Victor Thuronyi; Wei Cui

doi:10.1017/CBO9781107337671

Value Added Tax

A Comparative Approach

- Get access
  
  Buy a print copy
  
  Check if you have access via personal or institutional login
  
  Log in Register
Cited by 20
Cited by
- 20
Crossref Citations

This Book has been cited by the following publications. This list is generated based on data provided by Crossref.

2015. BOOKS RECEIVED. The Cambridge Law Journal, Vol. 74, Issue. 2, p. 381.

CrossRef

Google Scholar

Pfinder, Manuela Katikireddi, Srinivasa V Pega, Frank Gartlehner, Gerald Fenton, Candida Griebler, Ursula Sommer, Isolde Heise, Thomas L and Lhachimi, Stefan K 2016. Taxation of unprocessed sugar or sugar-added foods for reducing their consumption and preventing obesity or other adverse health outcomes. Cochrane Database of Systematic Reviews,

CrossRef

Google Scholar

Polomarkakis, Konstantinos Alexandris 2016. The European VAT Oxymoron: A pragmatic solution for welfare, especially in times of crisis?. Journal of International and Comparative Social Policy, Vol. 32, Issue. 3, p. 220.

CrossRef

Google Scholar

Schaper, Marcel 2017. Introduction to Law. p. 251.

CrossRef

Google Scholar

Morozov, Boris 2017. Evolution of Excise Taxation in the Usa since the Great Recession. Public Finance and Management, Vol. 17, Issue. 3, p. 283.

CrossRef

Google Scholar

2018. The Kingdom of the Netherlands-Aruba:. IMF Staff Country Reports, Vol. 18, Issue. 363, p. 1.

CrossRef

Google Scholar

Cnossen, Sijbren 2018. VAT and agriculture: lessons from Europe. International Tax and Public Finance, Vol. 25, Issue. 2, p. 519.

CrossRef

Google Scholar

Zídková, Hana and Šťastná, Aneta 2019. VAT Collection Methods. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol. 67, Issue. 3, p. 883.

CrossRef

Google Scholar

Scarcella, Luisa 2019. Fundamental Rights and Merit Goods: The Case of the VAT Exemptions in the Public Interest. Global Jurist, Vol. 19, Issue. 3,

CrossRef

Google Scholar

Pfinder, Manuela Heise, Thomas L Hilton Boon, Michele Pega, Frank Fenton, Candida Griebler, Ursula Gartlehner, Gerald Sommer, Isolde Katikireddi, Srinivasa Vittal and Lhachimi, Stefan K 2020. Taxation of unprocessed sugar or sugar-added foods for reducing their consumption and preventing obesity or other adverse health outcomes. Cochrane Database of Systematic Reviews, Vol. 2020, Issue. 4,

CrossRef

Google Scholar

Burger, Manda and Schoeman, Anculien 2021. VAT lottery incentives: An opportunity for South Africa?. South African Journal of Accounting Research, Vol. 35, Issue. 2, p. 111.

CrossRef

Google Scholar

Liu, Yu Kong, Linghui Zhang, Yanhua and Gong, Daqing 2021. Impact of the Reduction of VAT Rate on Southeast Coastal Real Estate Enterprises. Discrete Dynamics in Nature and Society, Vol. 2021, Issue. , p. 1.

CrossRef

Google Scholar

Nowotny, Ewald and Zagler, Martin 2022. Der öffentliche Sektor. p. 323.

CrossRef

Google Scholar

Kebrtová, Kristýna and Zídková, Hana 2022. New VAT Rules for E-commerce: What Will They Bring to Public Budgets?. European Financial and Accounting Journal, Vol. 17, Issue. 2, p. 49.

CrossRef

Google Scholar

Werner, Aleksander and Karwat, Piotr 2023. VAT compliance jako instrument ograniczający odpowiedzialność podatnika. Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych, Vol. 9, Issue. 325, p. 15.

CrossRef

Google Scholar

Mgammal, Mahfoudh Hussein Al-Matari, Ebrahim Mohammed and Alruwaili, Talal Fawzi 2023. Value-added-tax rate increases: A comparative study using difference-in-difference with an ARIMA modeling approach. Humanities and Social Sciences Communications, Vol. 10, Issue. 1,

CrossRef

Google Scholar

Cui, Wei 2024. Sources of Tax Revenue in China. SSRN Electronic Journal,

CrossRef

Google Scholar

Hemel, Daniel J. 2024. Capital Taxation in the Middle of History. SSRN Electronic Journal,

CrossRef

Google Scholar

Rostami, Mohammadhassan Babashahi, Mina Ramezani, Shaghayegh and Dastgerdizad, Hadis 2024. A scoping review of policies related to reducing energy drink consumption in children. BMC Public Health, Vol. 24, Issue. 1,

CrossRef

Google Scholar

Siglé, Maarten A. Goslinga, Sjoerd van der Hel, Lisette E.C.J.M. and Wilson, Ryan J. 2024. Tax control and corporate VAT compliance: An empirical assessment of the moderating role of tax strategy. Journal of International Accounting, Auditing and Taxation, Vol. 57, Issue. , p. 100655.

CrossRef

Google Scholar

2nd edition
Alan Schenk, Wayne State University School of Law, Victor Thuronyi, Duke University School of Law, Wei Cui, University of British Columbia, Vancouver

Publisher:: Cambridge University Press
Online publication date:: February 2015
Print publication year:: 2015
Online ISBN:: 9781107337671
DOI:: https://doi.org/10.1017/CBO9781107337671

Series:: Cambridge Tax Law Series
Subjects:: Law, Comparative Law, Finance and Accountancy, Taxation Law

54.99 (GBP)

Digital access for individuals
(PDF download and/or read online)
Add to cart

Added to cart

Digital access for individuals
(PDF download and/or read online)
View cart
Export citation
Buy a print copy

Information

Contents

Metrics

This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.

References

Metrics

Altmetric attention score

Total number of HTML views: 0

Total number of PDF views: 0 *

Loading metrics...

Total views: 0 *

Loading metrics...

* Views captured on Cambridge Core between #date#. This data will be updated every 24 hours.

Usage data cannot currently be displayed.

Value Added Tax

A Comparative Approach

This Book has been cited by the following publications. This list is generated based on data provided by Crossref.

Book description

Refine List

Actions for selected content:

Contents

Frontmatter
pp i-vi

Dedication
pp vii-viii

Contents
pp ix-xx

List of Tables and Charts
pp xxi-xxii

List of Cases
pp xxiii-xxx

Preface to the Second Edition
pp xxxi-xxxii

1 - Introduction
pp 1-19

2 - Consumption Tax Forms and Base Alterations
pp 20-46

3 - Varieties of VAT in Use
pp 47-58

4 - Registration, Taxpayer, and Taxable Activity
pp 59-91

5 - Taxable Supplies and Tax Invoices
pp 92-135

6 - The Tax Credit Mechanism
pp 136-186

7 - Introduction to Cross-Border Aspects of VAT
pp 187-225

8 - Timing and Valuation Rules
pp 226-259

9 - Zero-Rating, Exemptions, and Exempt Entities
pp 260-310

10 - VAT Evasion and Avoidance
pp 311-346

11 - Gambling and Financial Services (Other than Insurance)
pp 347-390

12 - Insurance
pp 391-407

13 - Real Property
pp 408-440

14 - An Anatomy of the Chinese VAT
pp 441-486

15 - Interjurisdictional Aspects
pp 487-530

Appendix - VATs Worldwide
pp 531-536

Index
pp 537-543

Metrics

Altmetric attention score

Full text views

Book summary page views

Value Added Tax

A Comparative Approach

Book description

Refine List

Actions for selected content:

Save Search

Contents

Metrics

Altmetric attention score

Full text views

Book summary page views