Value Added Taxes in OECD Countries
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F14%3A%230002784" target="_blank" >RIV/47813059:19520/14:#0002784 - isvavai.cz</a>
Result on the web
<a href="http://www.naun.org/cms.action?id=5672" target="_blank" >http://www.naun.org/cms.action?id=5672</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Value Added Taxes in OECD Countries
Original language description
Value added tax is the most widespread general consumption tax in the world having been implemented by over 150 countries and in 33 of the 34 OECD member countries. In each country, there are different approaches to the application of this tax, both in terms of tax rates, exemptions and exceptions, as well as in terms of the status of VAT in the tax mix. This article deals with selected indicators of general consumption taxation within the OECD countries.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
International Journal of Economics and Statistics
ISSN
2309-0685
e-ISSN
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Volume of the periodical
Neuvedeno
Issue of the periodical within the volume
2
Country of publishing house
US - UNITED STATES
Number of pages
7
Pages from-to
270-276
UT code for WoS article
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EID of the result in the Scopus database
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