Value added tax - generalized method of consumption taxation. Comparative Approaches
Value added tax - generalized method of consumption taxation. Comparative Approaches

Summary/Abstract: One of the fundamental technical elements of this tax is the scope of VAT, which usually is the delivered goods, services provided and work performed within a country. And thanks to the destination principle, exports are taxed at a zero rate, which is equivalent to the VAT exemption, but without losing the right to deduct tax for purchases.

• Details
• Contents