Sales and Turnover Taxation

  • John Paxton


In broad terms, there are two forms of taxation, direct and indirect.


European Economic Community Direct Taxis Excise Duty Turnover Taxation Community Country 


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Some Suggestions for Further Reading

  1. Dosser, D., British Taxation and the E.E.C. (London, 1973).Google Scholar
  2. Report of the Committee on Turnover Taxation (H.M.S.O., 1971 ).Google Scholar
  3. Value-added Tax Report of the National Economic Development Office (H.M.S.O., 1971).Google Scholar

Copyright information

© John Paxton and Mrs L. Walsh 1976

Authors and Affiliations

  • John Paxton
    • 1
  1. 1.Bruton, SomersetUK

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