Key issues and debates in VAT, SME taxation and the tax treatment of the financial sector
This publication brings together and updates the background documents from the first three global ITD conferences, providing an invaluable reference book for those with a professional interest in taxation. An introduction and Individual chapters on VAT, SMEs and the taxation of the financial sector contain an overview of the main issues that these tax topics raise, and that tax practitioners should be aware of in their day to day work. Each chapter provides a detailed analysis of the challenges revenue administrations and policy makers face in designing and administering these taxes, and possible solutions that can be adapted and related to the specific situation of different countries. Those in civil society organisations and individual citizens, who wish to participate more deeply in technical discussions of tax, will find accessible explanations of the rationales behind the existing design of individual taxes and tax systems, and the trade-offs between policy and administrative objectives that drive professional and public debates on these topics.