The Importance of Indirect Taxation and the Possibility of "incomprehensive" VAT in LDCs ( I ) - Collections

＜departmental bulletin paper＞
The Importance of Indirect Taxation and the Possibility of "incomprehensive" VAT in LDCs ( I )

Creator	Author PID 60253853 Creator Name 朴, 源 Park, Won パク, ウォン
Language	Japanese
Publisher	九州大学大学院経済学会
Publisher	Kyushu Daigaku Daigakuin Keizaigakukai
Date	1991-07-26
Source Title	The Keizai Ronkyu
Vol	80
First Page	145
Last Page	170
Publication Type	Version of Record
Access Rights	open access
JaLC DOI	https://doi.org/10.15017/3000028
Table of Contents	I はじめに II 途上国における租税評価の基準 III 途上国における間接課税の意義（以上，本号) IV 間接課税の諸形態と途上国の選択（以下，次号) V 一般売上税の諸形態と「非包括的」付加価値税の可能性 VI おわりに

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