| 000 | 01151nab a2200193 c 4500 | ||
|---|---|---|---|
| 999 |
_c148890 _d148890 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240213122457.0 | ||
| 007 | ta | ||
| 008 | 240126s2023 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 |
_961338 _aHassan, Bilal |
||
| 245 | 1 | 0 |
_aHarmonizing sales tax _helectrónico _c B. Hassan |
| 520 | _aIn Pakistan, the sales tax base is divided between the supply of goods taxable by the federal government and the supply of services taxable by the provinces. This division has resulted in an unharmonized sales tax with different definitions, principles, procedures and rates for sales tax on goods and services. In this article, the author discusses existing constitutional arrangements for the collection of sales tax on goods and services in Pakistan, and analyses issues and distortions associated with unharmonized sales tax. Electronic Access | ||
| 650 | 4 |
_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO |
|
| 650 | 4 |
_931085 _aARMONIZACION FISCAL |
|
| 650 | 4 |
_947942 _aPAKISTAN |
|
| 773 | 0 |
_9171119 _oIVM/2023/2 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 34, n. 2, 2023, p. 82-88 |
|
| 942 | _cRE | ||