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dc.contributor.authorJames, Simon
dc.contributor.authorAlley, Clinton
dc.date.accessioned2008-12-15T23:14:11Z
dc.date.available2008-12-15T23:14:11Z
dc.date.issued2007-11
dc.identifier.citationJames, S. & Alley, C. (2007). Reflections on the introduction of value added tax in the United Kingdom and goods and services tax in New Zealand. (Department of Accounting Working Paper Series, Number 97). Hamilton, New Zealand: University of Waikato.en_US
dc.identifier.issn1173-7182
dc.identifier.urihttps://hdl.handle.net/10289/1668
dc.description.abstractTwenty-two years ago (in 1985) the New Zealand (NZ) Goods and Service Tax (GST) Act was enacted. The Value Added Tax (VAT) in the United Kingdom (UK) has now been operational for over thirty-four years. VAT and GST are now an accepted part of taxation policy. Such controversy as remains is concerned with specific issues rather than the existence of the tax itself. However the specific form the legislation takes in each country differs and the process of introducing the tax can in hindsight be evaluated in order to analyse the rules, methods and techniques that have proved to be most efficient and effective.en_US
dc.format.mimetypeapplication/pdf
dc.language.isoen
dc.publisherWaikato Management Schoolen_NZ
dc.relation.ispartofseriesDepartment of Accounting Working Paper Series
dc.subjectaccountingen_US
dc.titleReflections on the introduction of value added tax in the United Kingdom and goods and services tax in New Zealanden_US
dc.typeWorking Paperen_US
uow.relation.series97
dc.relation.isPartOfDepartment of Accounting Working Paper Seriesen_NZ
pubs.elements-id53654


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