000			01937nab a2200217 c 4500
999			_c143708 _d143708
003			ES-MaIEF
005			20210309124623.0
007			ta
008			210309t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_957335 _aKristoffersson, Eleonor
245		0	_aValue Added Tax as a legal transplant _c Eleonor Kristoffersson
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aIn this article, Value Added Tax (VAT) is examined as a legal transplant. The legal transplants theory relies on the assumption that legal transplants are the primary driver behind legal change. In order to establish whether this is the case for VAT, the distribution of VAT across the world is examined. This spread, however, should be evaluated against the different legal VAT families that may be identified around the world in order to determine if the identity of the transplanted system remains. That said, VAT families vary over time, and there is no specified definition of different VAT families. The establishment of the relevance of studying VAT as a legal transplant may feasibly lead to a discussion on whether a legal transplant approach is appropriate for comparative research in VAT since such an approach entails a risk for too much emphasis on similarities. The fact that statutes appear to be similar does not necessarily mean that the law is the same due to various factors such as legal culture. However, with an awareness of the inadequacies of the legal transplants approach as a method for comparative studies, the approach may provide valuable insight into explaining the similarities and differences in VAT.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_941877 _aDERECHO COMPARADO
773	0		_9164465 _oOP 2141/2021/2 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issue 2, February 2021, p. 186-197
942			_cART