The Tax Treatment of Farmers and Small Firms Under Value-added TaxesDevelopment Research Department, Economics and Research Staff, World Bank, 1987 - Agriculture - 39 pages |
Contents
UNDER VALUE ADDED TAXES | 1 |
Simplified Schemes for Calculating Tax Paid on Purchases | 7 |
The Tax Treatment of Farmers in Europe | 13 |
4 other sections not shown
Common terms and phrases
administrative agricultural Allowing small annual sales application of tax apply tax Austria basis Belgium Colombia completely exempt compliance costs Conference on Value-Added costs of compliance credit for tax customers developing countries Ecuador eligible exempt firms exempt small firms exemption figure exemption of small FARMERS AND SMALL file returns Firms and Farmers firms subject Firms with annual Firms with sales forfait assessment IMF Staff Papers Indonesia Ivory Coast Latin America major farm inputs manufacturers sales tax manufacturing sector million multiple taxation Norway number of employees paid on inputs paid on purchases Pakistan Paraguay percent reduce registered firms registering farmers registration requirement Retail Sales Tax sales volume sell to registered small businesses special treatment specified figure subject to tax suppliers tax applies tax liability tax paid taxable sales treatment of farmers Treatment of Small United Kingdom value added tax Value-Added Taxation Washington D.C. April World Bank Zealand zero rated Zimbabwe