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Ordering
Information, Volume 1 Ordering Information, Volume 2
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This book considers the development of tax legislation from a comparative law perspective. It grows out of the IMF Legal Department's experience in assisting many developing and transition countries with the drafting of tax legislation, and distills from this experience practical guidelines for officials and their advisors. The two volumes cover a wide range of topics, from the legal framework for taxation to VAT, and include such specialized topics as inflation adjustment. The second volume focuses on the income tax. Note: Individual chapters are available in PDF through the links below. Use the free Adobe Acrobat Reader to view PDF files. |
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