Canadian Tax Journal, Volume 38, Issues 1-3Canadian Tax Foundation., 1990 - Taxation |
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Results 1-3 of 88
Page 3
... costs is only one of the considerations relevant to the choice of tax . Nonetheless , the costs of operating a VAT are such that the experience of other countries is of particular interest to eco- nomies engaged in that choice . This ...
... costs is only one of the considerations relevant to the choice of tax . Nonetheless , the costs of operating a VAT are such that the experience of other countries is of particular interest to eco- nomies engaged in that choice . This ...
Page 4
associated overhead costs , such as those of storing records as required by the tax authorities . Compliance costs also include the cost of acquiring the knowledge to enable compliance and the knowledge of the legal obligations and ...
associated overhead costs , such as those of storing records as required by the tax authorities . Compliance costs also include the cost of acquiring the knowledge to enable compliance and the knowledge of the legal obligations and ...
Page 10
... costs costs costs costs costs £ million percent 4,200 21,400 85 392 477 2.02 9.25 11.27 220 791 1,011 1.03 3.69 4.72 Sources : United Kingdom , Customs and Excise , Annual Report ( various years ) ; VAT 1 and VAT 2 compliance cost ...
... costs costs costs costs costs £ million percent 4,200 21,400 85 392 477 2.02 9.25 11.27 220 791 1,011 1.03 3.69 4.72 Sources : United Kingdom , Customs and Excise , Annual Report ( various years ) ; VAT 1 and VAT 2 compliance cost ...
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Alberta amended américain amount apply assessment assets benefit biens Bill budget Canadian Tax Foundation Canadian Tax Journal capital cost allowance capital gains census families compliance costs conjoint d'une décès deduction défunt director dividend droits successoraux effective estate tax été étrangère être Excise exemption expenditure federal fees fiducie Finance fiscal foreign fuel Fuel Tax Gasoline gazetted impôts included income article Income Tax Act increase interest investment issued l'impôt liability licence ment million minister montant non-resident OECD Ontario paid paragraph partage partnership payable payments percent person peut prescribe property taxes provincial Quebec received refund régime regulations Report résident respect retail sales tax Revenue Canada royal assent royalty RRSP rules sales tax services tax shareholder shares Singaporean société Statistics Canada subsection subsidiary supra footnote tax credit tax rate tax system tax treaties taxation taxpayer Toronto transfer treaty United Kingdom valeur