The genesis of the value-added tax
DOI:
https://doi.org/10.5007/2177-7055.2008v29n56p245Abstract
The objective of the article is to analyze the history of the principles of deduction, in accordance with the ‘Tax on Added Value’, and primarily from an analysis of texts of the French and Belgian doctrine. The article will demonstrate that, in contrast of intend French authors, cited principle was not thought originally in France, but rather a registered evolutionary process in some positive orders. Secondly, the French institution IVA will be studied, assessing its pros and cons as well as looking at the difficulties found in the long process of tax consolidation in that country. This is intended to offer a reflection of the corresponding Brazilian doctrine, when it is being discussed the imposition of a ‘Tax on Added Value’ in the native positive law.Downloads
Published
2010-09-14
How to Cite
BALTHAZAR, Ubaldo César. The genesis of the value-added tax. Seqüência - Legal and Political Studies, Florianópolis, v. 29, n. 56, p. 245–258, 2010. DOI: 10.5007/2177-7055.2008v29n56p245. Disponível em: https://periodicos.ufsc.br/index.php/sequencia/article/view/2177-7055.2008v29n56p245. Acesso em: 3 feb. 2025.
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