The Future of Indirect Taxation —— Recent Trends in VAT and GST Systems around the World

----- 间接税的未来：在世界各地的增值税和消费税系统的最新发展趋势

ISBN: 9789041137975 出版年：2011 页码：818 Kluwer Law International

As governments worldwide are looking for ways to raise revenue to finance their budgets, consumption taxes such as Value Added Taxes (VAT) and Goods and Services Taxes (GST) are increasing in prominence and now exists in over 150 countries. This book compares the VAT/GST systems of 20 countries around the world, with all continents, represented, plus the EU VAT regime. This analysis is organized in a way that allows interesting and specific details of each VAT system to be identified while at the same time rendering them comparable despite their structural differences. It identifies best practices and gives readers some thoughts on future directions of VAT/GST.