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Value Added Tax : A Comparative Approach 2nd ed
The Value Added Tax: A Comparative Approach, second edition, continues, updates, and expands a long-standing effort by Schenk and co-authors to present a comparative approach to value added tax (VAT) law in a single volume. This colossal work began with the first edition of the book authored by Schenk and Oldman (2007). This revised magnum opus (the hardcover edition is 560 pages) is ambitious in its blending of legal, economic, and administrative considerations in the course of its comparative analysis of the law. The authors? approach is not merely theoretical as they review and discuss key VAT cases to illustrate issues. This book fills a pressing need for consistent, centralized and thematically-organized documentation of VAT cases. The volume of VAT case law has grown so much in recent years that a new peer-reviewed journal has been created whose principal mandate is to analyze legal developments and case law in the area of VAT. A sample contribution therein includes the review of a similar book by Gendron (2013). Of course, the present book does much more than review cases. It discusses VAT starting with the basic principles of consumption taxes and variants of VAT, passing through important administrative considerations, and covering major design issues and difficulties. Interestingly and unexpectedly, the book features a full chapter on Chinese VAT near the end. Simple numerical examples are included in the text to illustrate some of the concepts and mechanics. The book jacket states that the ?book will be an invaluable resource for tax practitioners and government officials.? The authors (or the publisher) are underselling their work here. Based on my experience with the first edition, it seems to me that the book also be very useful to VAT scholars who specialize in law, economics, and accounting. The book will also be of assistance to academics, consultants, and government officials with an interest in VAT administration and policy. It will also serve as an invaluable reference to tax directors in the private sector and the non-profit sector. Finally, those of us who teach VAT will find much to use in the book just as we did in the first edition. The book covers areas (e.g., administration, China) which have received few detailed treatments elsewhere. This enhances its value as a teaching tool. Section II will return to this point. The casual reader will treat The Value Added Tax: A Comparative Approach, second edition, as a near-comprehensive reference book and read selectively as needed. The VAT scholar or teacher will find it fruitful to get acquainted with the whole book, even though by design it is not exhaustive in its coverage of the literature. Both casual readers and scholars will benefit from the book in expanding their horizons and identifying avenues and references for further research. The remainder of this review will provide a summary of each chapter and identify the main themes and challenges, and promising areas for further research. A brief assessment will follow. Finally, I will identify what I consider to be important but unstated lessons from the book.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| Tan 336. 271 4 Sch v | PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | Cambridge Cambridge University Press., 2015 |
|---|---|
| Edisi | - |
| Subjek | Value added tax |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |