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    CambridgeCore CitationExport 1feb2020

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    Samuel Debebe
    This chapter provides an introduction to value-added tax (VAT) as a concept, discussing its origins and development. It outlines the key features of VAT, including how it is collected from businesses on the value added at each stage of production and distribution. The chapter also examines different types of VAT systems and rates that are used internationally.

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    CambridgeCore CitationExport 1feb2020

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    Samuel Debebe
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    This chapter provides an introduction to value-added tax (VAT) as a concept, discussing its origins and development. It outlines the key features of VAT, including how it is collected from businesses on the value added at each stage of production and distribution. The chapter also examines different types of VAT systems and rates that are used internationally.

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    This chapter provides an introduction to value-added tax (VAT) as a concept, discussing its origins and development. It outlines the key features of VAT, including how it is collected from businesses on the value added at each stage of production and distribution. The chapter also examines different types of VAT systems and rates that are used internationally.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    10 views1 page

    CambridgeCore CitationExport 1feb2020

    Uploaded by

    Samuel Debebe
    This chapter provides an introduction to value-added tax (VAT) as a concept, discussing its origins and development. It outlines the key features of VAT, including how it is collected from businesses on the value added at each stage of production and distribution. The chapter also examines different types of VAT systems and rates that are used internationally.

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    © All Rights Reserved
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    James, K. (2015). An introduction to the good VAT.

    In The Rise of the Value-Added Tax


    (Cambridge Tax Law Series, pp. 17-80). Cambridge: Cambridge University Press.
    doi:10.1017/CBO9781107358522.004

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