NLG (2)
.pdf. ,
. ,
, , , ,
- .
,
( ), ,
, . ,
47-
*(356).
, ,
,
.
, - ,
.
,
:
, .
2000 .
.
,
,
,
. ,
,
,
. ,
*(357).
,
181
*(358). " " "
"
,
" ".
- , -
,
" ,
. .
. 90- . .
" " " "
.
, ,
, ,
.
" ".
.
. XX .
, .
.
,
, .
,
" "
. . ,
, , ,
"*(359). , ,
,
- , . ,
, , ,
182
: PRESSI ( HERSON )
( ) *(360).
,
. -
- .
, ,
*(361).
. "
,
. (
, .) ,
,
.
.
, , , ,
"*(362).
.
.
,
.
.
,
,
, . ,
,
. ,
,
-
.
.
, ,
183
.
. . "
( ),
"*(363).
- , , ; ,
, *(364).
.
.
,
*(365).
,
.
1993 . "
".
( ) . . .
, ,
,
*(366).
. ,
,
( , )
.
.
. ,
.
,
.
,
,
184
: PRESSI ( HERSON )
.
,
*(367).
, ,
. ,
,
.
.
, ,
*(368).
, :
, ,
.
-
, ,
.
"
" *(369).
,
. 2001 .
2000 . 1,6 , , ,
,
1,2 . ,
(
0 ),
0,3 *(370).
. . , "
, ,
,
,
"*(371).
,
,
185
,
*(372).
,
. ,
:
.
, .
, , ,
, ,
, ,
, .
,
:
-;
;
.
.
,
.
.
.
,
,
.
.
,
. ,
,
, ,
. 186
: PRESSI ( HERSON )
,
"
.
" "
.
" "
, .
,
.
. ,
, ,
.
187
, ,
Andrews W.D. A supplemental personal income tax//What should be taxed: income or expenditure? L., 1975.
Arnold B.J., McIntyre M.J. International tax primer. Kluwer Law International,
1995.
Border tax adjustments and tax structures in OECD Member Countries. P.: OECD, 1968.
Bradford D.F. Untangling income tax. Cambrige. Harvard University Press, 1986. Buchanan J.M., Flowers M.R. The public finance. An introductory text. Richard D.
Irwin Inc., Homewood Illinois. 4th ed., 1975.
Consumption tax trends. 3rd ed. OECD, 1999.
Fisher-Zernin J. GATT versus tax treaties?//Intertax. 1989. No 6-7.
Fisher-Zenin J. GATT versus tax treaties? The basic conflicts between International taxation methods and the rules and concepts of GATT//21 Journal of World Trade Law. 1987. June.
Floyd R.H. GATT Provisions on border tax adjustments//Journal of World Trade Law. 1994. No 5.
Greech J.C. VAT and inflation//VAT Monitor. IBFD. 1993. No 6. March.
Grubert H., Scott N.T. Taxing consumption in a global economy. Washington D.C.: The AET Press, 1997.
Hoekman B., Kostecki M. The political economy of the world trading system: from GATT to WTO. Oxford University Press Inc., 1995.
Jackson J.H. The world trading system: law and policy of international economic relations. Cambridge, Mass.: The MIT Press, 1997.
James S., Nobes C. The economics of taxation. 7th ed. Pearson Education Limited, 2000.
Jenkins P. VAT and electronic commerce: the challenges and opportunities//VAT Monitor. IBFD. 1999. No 10.
Knehtle A. Basic Problems in international fiscal law. L., 1979.
Martha R.S.J. The jurisdiction to tax. Boston, Kluwer & Deventer, 1989. Mauritzen L. What is a turnover tax in the sense of Article 33 of the Sixth VAT
188
: PRESSI ( HERSON )
Directive?//VAT Monitor. 1997. No 1.
McCaffery E.J. Tax policy under hybrid income-consumption tax//70 Texas law review, 1992.
McNamara J.A. Tax adjustments in international trade: The border tax dispute//Journal of Maritime law and Commerce. 1972. Vol. 3. No 7.
Musgrave R., Musgrave P. Public finance in theory and practice. 5th ed., McGraw-Hill Book Company, 1984.
Ogley A. Principles of value added tax. A European Perspective. L.: Interfisc Publishing, 1998.
Pires Manual International juridical double taxation of income. Kluwer L& Deventer. Boston. 1989.
Prest A.R. GATT and Company taxation//British Tax Review. 1991. No 2.
Public sector economy/C.V. Brown, P.M. Jackson. 4th ed., Basol Blackwell,
1990.
Qureshi A.H. The public internationl law of taxation: text, cases and materials. Graham & Trotman Ltd., 1994.
Qureshi A.H. Trade related aspects of international taxation. A new WTO Code of Conduct?//Journal of world trade. 1997. June.
Sandford C. Economics of public finance. 4th ed., Pergamon Press, 1992. Schaffer R., Earle B., Agusti F. International business law and Its environment.
2nd ed. West Publishing Company, 1990.
Simons H. Personal income taxation: The definition of income as a problem of fiscal policy. University of Chicago Press, 1938.
Shermann D.M. Editorial. Single supply or multiple supplies?//VAT Monitor. IBFD, 1999. Vol. 10. No 6.
Shipwright A., Keeling E. Textbook on revenue law. 2nd ed. L.: Blackstone Press Ltd., 1998.
Steuerrecht/begr. von K. Tipke. Fortgef. von J. Lang. K ln: O. Schmidt, 1994. Steueroase Internet//Der Spiegel. 2000. No 24.
Stiglitz J.E. The economics of public sector. 2nd ed., W.W. Norton & Company, N.Y.-L., 1988.
Tait A.A. Introducing value added taxes in fiscal policies in economies in transition edited by Tito Tanzi. IMF, Washington D.C., 1992.
Tait A.A. Value added tax. International practice and problems. International Monetary Fund, Washington D.C., 1988.
189
The results of the Uruguay Round of Multilateral Trade Negotiations. The Legal texts, GATT Secretariat, Geneva, June 1994.
The role of tax reform in Central and Eastern Economi s. Centre for Cooperation with European Economi s in Transition. P.: OECD, 1991.
Van der Paart, Rene N.G. Subsidies in the EU and Switzerland//VAT Monitor. IBFD. 1999. Vol. 10. No 2.
Walker D. The direct-indirect tax problem: Fifteen years of controversy//Public finance. 1955. Vol. 10. No 1.
Watson R. Indirect taxation - the present and the future//International tax review. Supplement. 2002. 11 April.
Whitehouse C. Revenue law. Principles and practice//Butterworths, 1998.
. . . . . .: ,
1978.
., . : , .
. 11- . . 2. .: , 1992.
. . . . . .: ,
1924.
., . . . .
.: , 1996.
. . .:
, 1995.
, ,
. . .:
, 2002.
. . ., 2001.
., .
: . . .: " ", 2003.
.
. ., 1999.
. // . 1995. N 2.
. : , , . .: ,
1994.
190
: PRESSI ( HERSON )