Tax Law Design and Drafting, Volume 1
Books, August 23, 1996
Source details
- Canonical URL
- Tax Law Design and Drafting, Volume 1
Other formats
Bibliographic details
- Authors: Victor T Thuronyi
- Published: August 23, 1996
- Series: Books
- Volume: 1
- DOI: https://doi.org/10.5089/9781557755872.071
Overview
- Edited by Victor Thuronyi; offers an introduction to a broad range of issues in comparative tax law.
- Based on comparative discussion of the tax laws of developed countries.
- Presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries.
- Volume I covers general issues, some special topics, and major taxes other than income tax.
Scope and audience
- Target users: officials of developing and transition countries involved in tax law drafting and reform.
- Comparative focus: tax laws of developed countries to inform model provisions and drafting guidelines.
Subjects and topical coverage
- Subjects listed: Income and capital gains taxes, Income tax systems, Revenue administration, Tax administration core functions, Tax law, Tax policy, Taxes, Value-added tax.
- Keywords (as listed): Africa, assets tax, BOOK, Eastern Europe, Europe, excise, excise product, Global, Income and capital gains taxes, income tax, Income tax systems, inflation adjustment, tax, Tax administration core functions, tax administration law, tax authorities, tax law, Tax law, Value-added tax, Western Europe.
Practical content and use
- Emphasizes practical models and guidelines for legislative drafting.
- Aims to be a reference for drafting tax legislation addressing general issues, selected special topics, and major non-income taxes.