by Sanish Maharjan · Verlag Unser Wissen · tapa blanda · ISBN 9786208961039
VAT included
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«Mehrwertsteuer (MwSt.): Einführung und Auswirkungen» is the tax law essay by Sanish Maharjan, published by Verlag Unser Wissen in paperback.
The book presents VAT as one of the most important fiscal innovations of the 20th century. It explains its origin in France in 1954, its subsequent expansion and its application in more than 145 countries, with attention to the case of Nepal, where it was adopted in 1997 to replace indirect taxes, as a less distorting and more effective system for collection.
The German edition has 108 pages, was published on 17 June 2025 and falls within the areas of tax law and economics.
It is aimed at students and professionals of law and economics interested in taxation and tax administration.
