عنوان مقاله | |
عنوان مقاله |
Value Added Tax Accounting: Concepts And Issues |
عنوان فارسی مقاله | حسابداری مالیاتی بر ارزش افزوده: مفاهیم و مسائل |
مشخصات مقاله انگلیسی | |
نشریه: SSRN | |
سال انتشار |
2003 |
عنوان مجله |
SSRN |
تعداد صفحات مقاله انگلیسی | 6 |
رفرنس | ندارد |
تعداد رفرنس | 0 |
چکیده مقاله | |
چکیده |
The Value Added Tax Accounting (VATA) is one of those newly emerged concepts, which were emphasized much in the context of VISION 2020 by the industry, business, profession, academic, administration, politicians etc. as VATA is regarded as a source of stable revenue, conducive to investment, immune to lobbying pressures and ensures the economic growth, which is also evident from the successful introduction of VATA by developed countries. The concept and issues are presented in this paper to make the people aware of the VATA and remove the misconceptions or notions about VATA and to draw the attention and participation of the different sections of the society for strengthening the VATA system. |
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دانلود |