VAT for Economists A Guide for Businesses Operating Cross-Border

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  • Engels
  • Paperback
  • 9789046611999
  • 20 mei 2023
  • 159 pagina's
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Samenvatting

VAT is characterized by a set of very technical rules that are difficult to fathom for non-lawyers. However, economists are interested in the functioning of the VAT system in their analysis of trade transactions.

This book provides a clear overview of the VAT-system in the EU. The focus lies on explaining the VAT consequences of economic transactions. The right of deduction has been referred to as the “cornerstone” of the VAT system, through the relationship between input and output one can even speak about the heart of the VAT system. The invoice which complies with the rules (possession of a correct invoice) is the “ticket of admission” to the right to deduct. The deduction system is meant to relieve the trader of the burden of the VAT payable or paid in the course of all his economic activities, provided these are subject to VAT.

The approach is very practical. The VAT system is explained by means of examples, drawings and overview diagrams.

Authors have to make choices. By separating essentials from side-issues we managed to write a book which contains the essence of VAT.

Stefan Ruysschaert works as an advisor at the FPS Finance in Belgium and is Professor of VAT at Ghent University. He is a (guest) lecturer for academic scholars as well as for tax practitioners. He has written many books on VAT and numerous articles for fiscal periodicals and is a member of several committees of fiscal books and periodicals. He is regularly invited to speak on indirect taxation at conferences and seminars.

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Taal
en
Bindwijze
Paperback
Oorspronkelijke releasedatum
20 mei 2023
Aantal pagina's
159
Illustraties
Nee

Betrokkenen

Hoofdauteur
Stefan Ruysschaert

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Editie
4
Product breedte
161 mm
Product hoogte
11 mm
Product lengte
241 mm
Studieboek
Ja
Verpakking breedte
161 mm
Verpakking hoogte
11 mm
Verpakking lengte
241 mm
Verpakkingsgewicht
298 g

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EAN
9789046611999

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