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Tax Law Design and Drafting, Volume 1

Tax Law Design and Drafting, Volume 1 »

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

DOI: http://dx.doi.org/10.5089/9781557755872.071

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical mod...

Tax Policy Handbook

Tax Policy Handbook »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 April 1995

DOI: http://dx.doi.org/10.5089/9781557754905.071

ISBN: 9781557754905

Keywords: taxation, vat, tax system, tax structure, tax systems

Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefi...

1 Tax Legislative Process

1 Tax Legislative Process »

Source: Tax Law Design and Drafting, Volume 1

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

I. Institutionalizing the Tax Reform Process A. In General An enormous amount has been written on the ideal structure of tax laws or on specific techni...

2 Legal Framework for Taxation

2 Legal Framework for Taxation »

Source: Tax Law Design and Drafting, Volume 1

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

Modern fiscal systems emerged in Western Europe and North America during the half century that followed the American and French Revolutions. Although modern income and turnover taxes did not yet exist, by th...

3 Drafting Tax Legislation

3 Drafting Tax Legislation »

Source: Tax Law Design and Drafting, Volume 1

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

I. Introduction Drafting tax laws is a subspecialty of legislative drafting in general. 1 This chapter does not attempt a comprehensive treatment bu...

4 Law of Tax Administration and Procedure

4 Law of Tax Administration and Procedure »

Source: Tax Law Design and Drafting, Volume 1

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

Tax administration law covers an enormous number of issues. An essay that attempted to cover each issue in detail would run on for volumes, rather than pages. To keep the discussion at a reasonable length, t...

5 Regulation of Tax Professionals

5 Regulation of Tax Professionals »

Source: Tax Law Design and Drafting, Volume 1

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

Bad ethics drive out good. —Adapted from Gresham’s Law It would be difficult to have a well-functioning tax system without tax advisor...

6 Value-Added Tax

6 Value-Added Tax »

Source: Tax Law Design and Drafting, Volume 1

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

Not only is the VAT a fairly simple tax, but it is also probably the most popular tax in the world today. —Mark Bloomfield and Margo Thorning...

7 VAT Treatment of Immovable Property

7 VAT Treatment of Immovable Property »

Source: Tax Law Design and Drafting, Volume 1

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

I. Introduction The appropriate treatment of housing and housing services, as part of the wider area of immovable property, is probably one of the more complicated and, it seems, int...

8 Excises

8 Excises »

Source: Tax Law Design and Drafting, Volume 1

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

I. Introduction A. Nature of Excise Taxes According to the late H.C. Simons, an American professor of public finance, the only cogent defense of excise...