About: Value-added tax

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An Entity of Type : owl:Thing, within Data Space : fr.dbpedia.org associated with source document(s)

Attributes	Values
rdfs:subClassOf	tax
rdfs:label	Taxe sur la valeur ajoutée (fr) BTW (af) Impost sobre el valor afegit (ca) Imposta sul valore aggiunto (it) Imposto sobre o valor acrescentado (pt) Omzetbelasting (nl) Taos war ar gwerzh ouzhpennet (br) Thuế giá trị gia tăng (vi) Value-added tax (en) Податок на додану вартість (uk) ضريبة القيمة المضافة (ar)
rdfs:comment	La taxe sur la valeur ajoutée ou TVA est un impôt indirect sur la consommation. C'est un impôt institué dans son principe en France par la loi du 10 avril 1954 à l'instigation de Maurice Lauré, haut fonctionnaire de la direction générale des Impôts : celui-ci propose d'éliminer les inconvénients liés aux divers impôts sur la consommation. Ceux-ci — qu'il s'agisse de la taxe sur le prix de vente payé par les consommateurs ou de la taxe sur le chiffre d'affaires payée par les entreprises — sont en effet très critiqués pour leurs effets dits « de cascade » : quand une entreprise possède des sous-traitants et que tout le monde est taxé sur son seul chiffre d'affaires, cela constitue en effet une condition de concurrence faussée avec une entreprise pratiquant la concentration verticale. Maurice (fr)
rdfs:seeAlso	http://www.enciclopedia.cat/EC-GEC-0274501.xml http://www.universalis.fr/encyclopedie/taxe-a-la-valeur-ajoutee https://commons.wikimedia.org/wiki/Category:Value-added_tax https://www.britannica.com/topic/value-added-tax https://www.jstor.org/topic/value-added-taxes https://www.nytimes.com/topic/subject/valueadded-tax https://www.quora.com/topic/Value-Added-Tax-1 https://www.zhihu.com/topic/19595305 http://psh.ntkcz.cz/skos/PSH1679 http://bn.banglapedia.org/index.php?title=মূল্য_সংযোজন_কর
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