000			01740nab a2200277 c 4500
999			_c143635 _d143635
003			ES-MaIEF
005			20210222121848.0
007			ta
008			210222t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968765 _aIlter, Cenap
245		4	_aThe application of sales tax in the U.S. and how It differs from Value Added Tax _c Cenap Ilter and Michael Manahan
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aSales and use tax (SAUT) is assessed in the United States by 45 states. Many other countries including the countries of the European Union assess a value added tax (VAT) instead. In the U.S., the method of treating SAUT when goods are purchased for resale differs from that of a VAT in a way that makes compliance more diffi cult. SAUT rates differ from state to state, giving rise to a lack of comparability of fi nancial statements for similar businesses operating in different states. In the application of generally accepted accounting principles the amount of SAUT paid is added to the cost of an asset or expense. Doing so misstates the asset or expense value, as the SAUT is not a value-added cost, and hides from users of the fi nancial statements the true cost of taxation to the organization.
650		4	_948680 _aVENTAS
650			_aIMPUESTOS _947460
650		4	_948570 _aESTADOS UNIDOS
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_aUNION EUROPEA _942888
650		4	_aDERECHO COMPARADO _941877
700	1		_968766 _aManahan, Michael
773	0		_9164367 _oOP 235/2021/2 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 38, n. 2, Winter 2021, p. 61-74
942			_cART