Trend, Development, Role and Importance of VAT in the EU

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86090536" target="_blank" >RIV/61989100:27510/15:86090536 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Trend, Development, Role and Importance of VAT in the EU

Popis výsledku v původním jazyce

Monograph "Trend, Development, Role and Importance of VAT in the EU" explores the phenomenon of value added tax, which was introduced in the 50s of last century in France, during the twenty years it became the only permitted general indirect taxation inthe European Union and in currently (as of 31. 12. 2014) is used in more than 130 countries worldwide. The publication is divided into four chapters and follows the theoretical line application. The first chapter classifies value added tax to the tax system, defines its place in the market economy and is classified into different classifications VAT taxes in terms of various criteria. The second chapter presents in detail the VAT as a general reversing an indirect tax on consumption, pointing to its mechanism, principles and properties. It also deals with the issue of VAT rates. The fundamental and most extensive part of the book - the third chapter - charts the development of value added tax in the countries of the European Union today

Název v anglickém jazyce

Trend, Development, Role and Importance of VAT in the EU

Popis výsledku anglicky

Monograph "Trend, Development, Role and Importance of VAT in the EU" explores the phenomenon of value added tax, which was introduced in the 50s of last century in France, during the twenty years it became the only permitted general indirect taxation inthe European Union and in currently (as of 31. 12. 2014) is used in more than 130 countries worldwide. The publication is divided into four chapters and follows the theoretical line application. The first chapter classifies value added tax to the tax system, defines its place in the market economy and is classified into different classifications VAT taxes in terms of various criteria. The second chapter presents in detail the VAT as a general reversing an indirect tax on consumption, pointing to its mechanism, principles and properties. It also deals with the issue of VAT rates. The fundamental and most extensive part of the book - the third chapter - charts the development of value added tax in the countries of the European Union today

Druh

B - Odborná kniha

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

ISBN

978-80-7204-908-0

Počet stran knihy

110

Název nakladatele

Akademické nakladatelství CERM

Místo vydání

Brno

Kód UT WoS knihy

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