Tax Law Design & Drafting

Hardcover (Print)
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Overview

This book examines the development of tax legislation from a comparative law perspective, an area in which very little of a general nature has previously been written. Based on the experience of the IMF Legal Department in assisting many developing and transition countries to draft tax legislation, it comprises contributions by tax experts from around the world.

This useful guide aims to identify the legal issues that arise in the drafting of tax laws and to examine the various solutions which have been devised in national legislation. A comparative tax law bibliography and a bibliography of the national tax laws of IMF member countries are included in appendix.

Its practical nature and the general scope of its discussion will make it a valuable tool not only for officials in developing and transition countries and their advisors, but also for students, academics and practitioners with an interest in comparative tax law.

A two-volume paperback edition of this work was published by the IMF in 1996 and 1998.

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Product Details

  • ISBN-13: 9789041197849
  • Publisher: Wolters Kluwer Law & Business
  • Publication date: 2/1/2000
  • Pages: 1260

Table of Contents

Preface
Acknowledgments
Table of Tax Laws Cited
Introduction
1 Tax Legislative Process 1
2 Legal Framework for Taxation 15
3 Drafting Tax Legislation 71
4 Law of Tax Administration and Procedure 95
5 Regulation of Tax Professionals 135
6 Value-Added Tax 164
7 VAT Treatment of Immovable Property 231
8 Excises 246
9 Tax on Land and Buildings 264
10 Taxation of Wealth 292
11 Social Security Taxation 340
12 Presumptive Taxation 401
13 Adjusting Taxes for Inflation 434
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