January 2012
Intermediate to advanced
227 pages
4h 11m
French
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Annexe n° 2
Extraits de « D’où vient le nom de TVA ? », conférence de Maurice Lauré
Cette conférence a été donnée le 7 septembre 1995 à Toulouse.
« Le fait de modifier l’assiette de la taxe à la production de manière à admettre la déduction de la taxe ayant frappé tous les composants grevant le coût d’un produit aurait équivalu, au bout du compte, si le taux de cette taxe avait été unique, à taxer une fois et une seule tous les éléments qui seraient également atteints par un impôt sur la valeur ajoutée des entreprises. Comme l’intitulé "taxe sur la valeur ajoutée" était beaucoup plus valorisant, en vue d’un projet de réforme fiscale, que l’intitulé "réforme de la taxe à la production", je jetai mon dévolu sur l’appellation "taxe unique sur la ...
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.