The fiscal system of Venezuela : a report /
Carl S. Shoup, John F. Due, Lyle C. Fitch [y otros 3]
- Baltimore, Johns Hopkins Press, 1959
- xiii, 491 páginas ; 24 cm.
The Distribution of Income -- General Economic Considerations. Relevant to Public Finance -- Income Tax: General Considerations -- Income Tax: Some Technical Issues -- Income Tax Administration: Description -- Income Tax Administration: Recommendations -- Inheritance and Gift Taxes -- Indirect Taxation: Liquor, Tobacco, and Gasoline Taxes -- Customs Duties and Consular Fees -- The Tax on Gross Receipts(Cinco por Mil) and Stamp Taxes -- A Possible General Sales Tax -- State and Municipal Finance -- The Tax System and Economic Stability -- Venezuelan National Government Accounts and Accounting Reports -- Costs of Education and Health -- Non-Tax Revenues