A comparative law perspective is taken in this publication to consider the development of tax legislation. It covers a wide range of subjects, from the legal framework for taxation, to VAT, and includes such specialized topics as inflation adjustment.
Tax legislative process; legal framework for taxation; drafting tax legislation; law of tax administration and procedure; regulation of tax professionals; value-added tax; VAT treatment of immovable property; excises; tax on land and buildings; taxation of wealth; social security taxation; presumptive taxation; adjusting taxes for inflation.