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1

Ottó, Gadó, ed. Turnover tax-system in Hungary. Budapest: Ministry of Finance, 1985.

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2

Hungary. Act on the general turnover tax. Budapest: Ministry of Finance, 1987.

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3

Gubuznai, Judit. Az általános forgalmi adó. Budapest: Perfekt Pénzügyi Szakoktató és Kiadó Vállalat, 1989.

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4

Njokou, Dieudonné. TCA camerounaise: Mieux connaître pour mieux la gérer. Yaoundé: Editeur Ets TWT, 1994.

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5

Julius, Awuba Efu. Problems related to the collection of internal turnover tax in Maroua: Internship report. Enam Yaounde: Ministry of Public Service, National Centre of Administration and Magistracy, National School of Administration and Magistracy, Republic of Cameroon, 1987.

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6

author, Saukko Petri, ed. Arvonlisäverotus ja muu kulutusverotus. Helsinki: Talentum, 2012.

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7

Pakistan. The Sales Tax Act, 1990: With Sales Tax Rules, 1951 & Sales Tax Recovery Rules, 1969. Lahore: Irfan Law Book House, 1992.

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8

Gomułowicz, Andrzej. Przerzucalność podatku obrotowego w PRL. Poznań: Wydawn. Nauk. Uniwersytetu im. Adama Mickiewicza w Poznaniu, 1988.

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9

Das-Gupta, Arindam. The VAT versus the turnover tax with non-competitive firms. New Delhi: Publications Unit, National Institute of Public Finance and Policy, 2004.

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10

Collectif d'économistes de la RDC. De l'ICA à la TVA, quel progrès? Congo]: CEC DRC, 2012.

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11

ʻĀkō̜n, Laos Kom Sūaisā, ed. ʻĒkkasān khūmư̄ samlap ʻākō̜n tūalēk thulakit =: Administrative handbook for turnover tax. Vīangchan: Kasūang Kānngœ̄n, Kom Sūisā ʻĀkō̜n, 1999.

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12

Pakistan. The Sales Tax Act, 1990. 3rd ed. Lahore: Tariq Najib Corp., 2006.

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13

Gentry, William M. The effects of progressive income taxation on job turnover. Cambridge, MA: National Bureau of Economic Research, 2002.

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14

Rizvi, Syed Zia Haider. The Sales Tax Act, 1990: Amendment and case law upto date :with Sales Tax Act, 1990, rules ... Lahore: Pakistan Co. & Tax Law Reports, 2003.

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15

Bulgaria. Zakon za danŭk vŭrkhu oborota i akt͡s︡izite: Vazhno za vsichki firmi, dŭrzhavni, druzhestveni, ednolichni, kolektivni : sŭdŭrzha vsichki naĭ-novi izmenenii͡a︡ i dopŭlnenii͡a︡, prieti ot Velikoto narodno sŭbranie na 14 fevruari 1991 g. [Sofia?]: "ART-Kentavŭr," DF "D. Blagoev", 1991.

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16

Meyding, Bernhard. Umsatzbesteuerung und europäischer Binnenmarkt. Baden-Baden: Nomos, 1991.

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17

Vietnam. Những quy định pháp luật sửa đỏ̂i, bỏ̂ sung thué̂ doanh thu và thué̂ tiêu thụ đặc biệt. Hà Nội: Pháp Lý, 1991.

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18

Peter, Walden. Die Umsatzsteuer als indirekte Verbrauchsteuer: Eine steuerwissenschaftliche Untersuchung zur Systemgerechtigkeit der Umsatzsteuer. Berlin: E. Schmidt, 1988.

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19

Eva, Drlíková, and Czechoslovakia, eds. Daň z obratu: Kompletní předpisy pro rok 1992. Praha: Práce, 1991.

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20

Eichmann, Paul. Abzugsteuer im Ertrag- und Umsatzsteuerrecht. Heidelberg: Veralg Recht und Wirtschaft, 2001.

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21

Vietnam. Luật sửa đỏ̂i, bỏ̂ sung một só̂ điè̂u của Luật thué̂ doanh thu. Hà Nội: Chính trị quó̂c gia, 1995.

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22

Vietnam. Luật thué̂ doanh thu và hướng dã̂n thi hành. Hà Nội: Chính trị quó̂c gia, 1993.

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23

Lierow, Werner. Umsatzsteuer, Umsatzsteuererklärung. 7th ed. Stuttgart: R. Boorberg, 1985.

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24

Márta, Pénzely. Általános forgalmi adó besorolási jegyzék. 2nd ed. Budapest: Statisztikai Kiadó Vállalat, 1988.

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25

József, Lukács, ed. A Gazdálkodó szervezetek új adózási szabályai. Budapest: Hírlapkiadó Vállalat, 1987.

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26

(West), Germany. Sonderausgabe, Umsatzsteuer 1985 mit den UStR 1985. Bonn: Verlag des Wissenschaftlichen Instituts der Steuerberater und Steuerbevollmächtigten, 1985.

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27

Peil, Madis. Käibemaksu käsiraamat: Seadusandlus, selgitused, näited : seisuga 01.04.2012. Tallinn: Ten-Team, 2012.

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28

Poland. Wszystko o podatku obrotowym: Stan prawny na dzień 15 września 1992 r. Poznań: Ławica, 1992.

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29

Béláné, Baracsi, and Keményfy István, eds. Az Általános forgalmi adó a gyakorlatban: Esettanulmányok. Budapest: Economix, 1989.

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30

Pakistan. The Sales Tax Act, 1990: With rules. 2nd ed. Lahore: Nadeem Law Book House, 2004.

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31

Pakistan. Sales Tax Act, 1990: VII of 1990. Lahore: Manzoor Law Book House, 2003.

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32

Pakistan. The Sales Tax Act, 1990 with rules. Lahore: National Law Book House, 2008.

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33

Pakistan. The Sales Tax Act, 1990: Amended up to Ist January, 1997. Lahore: Tariq Najib Corp., 1997.

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34

Straaten, J. C. van. Wegwijs in de overdrachtsbelasting. Den Haag: SDU, 2014.

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35

Straaten, J. C. van. Wegwijs in de overdrachtsbelasting. Den Haag: SDU, 2013.

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36

Pakistan. Manual of sales tax laws in Pakistan with rules, notifications instructions & amendments upto date. Lahore: C.C.L Publication, 1995.

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37

Pakistan. The Sales Tax Act, 1990: Amended up to 5th January, 2007. 3rd ed. Lahore: Tariq Najib Corp., 2007.

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38

Pakistan. The Sales Tax Act, 1990: Amended upto 1st August, 1992. Lahore: Tariq Najib Corp., 1992.

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39

Pakistan. The Sales Tax Act, 1990: Amended upto 4th September, 1998. Lahore: Tariq Najib Corp., 1998.

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40

Pakistan. The Sales Tax Act, 1990: Amended up to 10th April, 2004. 3rd ed. Lahore: Tariq Najib Corp., 2004.

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41

Pakistan. The Sales Tax Act, 1990: Amended upto 1st January, 1995. 6th ed. Lahore: Tariq Najib Corp., 1995.

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42

Pakistan. The Sales Tax Act, 1990: Amended up to 10th July, 2000. 2nd ed. Lahore: Tariq Najib Corp., 2000.

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43

Canada. Library of Parliament. Research Branch. Financial transactions taxes: The international experience and the lessons for Canada. Ottawa: Library of Parliament, 1996.

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44

Straaten, J. C. van. Compendium overdrachtsbelasting. 2nd ed. Den Haag: Sdu, 2012.

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45

Vietnam. Luật Thué̂ doanh thu, Thué̂ tiêu thụ đặc biệt, Thué̂ lợi tức. Hà Nội: Pháp lý, 1990.

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46

Vietnam. Luật Thué̂ doanh thu. Hà Nội: Pháp lý, 1990.

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47

UmsatzsteuerForum and Vereinigung zur Wissenschaftlichen Pflege des Umsatzsteuerrechts (Germany), eds. Deutsche Umsatzsteuer im europäischen Kontext: Festgabe 25 Jahre UmsatzsteuerForum. Köln: O. Schmidt, 2008.

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48

Estonia. Käibemaks 2011. Tallinn: Eesti Majanduse Teataja, 2011.

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49

Sanders, Johannes Theodorus. Le droit de rêver: De samenloopvrijstelling overdrachtsbelasting-btw : proefschrift. The Hague]: Sdu, 2011.

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50

(Firm), KOPINT-DATORG, ed. Ármegállapítás, adók, árbefolyásoló tényezők. Budapest: KOPINT-DATORG Rt., 1995.

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