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Determinants Of Value Added Tax Revenue
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Book Synopsis Determinants of Value-Added Tax Revenue by : eljko Bogeti?
Download or read book Determinants of Value-Added Tax Revenue written by eljko Bogeti? and published by World Bank Publications. This book was released on 1993 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Empirical analysis of value- added tax revenues on a sample of 34 countries conforms with conventional wisdom from theoretical and case studies. The key implication is that for value- added tax to provide superior revenues, it should be levied in a single rate on as broad a base as possible. And tax administration and enforcement must be tough to ensure compliance.
Author :Mr.Santiago Acosta Ormaechea Publisher :International Monetary Fund ISBN 13 :149831418X Total Pages :38 pages Book Rating :4.4/5 (983 download)
Book Synopsis The Value Added Tax and Growth: Design Matters by : Mr.Santiago Acosta Ormaechea
Download or read book The Value Added Tax and Growth: Design Matters written by Mr.Santiago Acosta Ormaechea and published by International Monetary Fund. This book was released on 2019-05-07 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.
Book Synopsis The main determinants of VAT revenue productivity in Ethiopia. A research by : Molla Dessie
Download or read book The main determinants of VAT revenue productivity in Ethiopia. A research written by Molla Dessie and published by GRIN Verlag. This book was released on 2020-10-06 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2018 in the subject Business economics - Trade and Distribution, , course: Economics, language: English, abstract: The prime objective of this study is to investigate the main determinants of VAT revenue productivity in Ethiopia. In order to address this main objective we focused on the following specific objectives. VAT is one of the indirect taxes levied on consumption where the value of goods and services increases as they charge hands in course of production, distribution and final sales to the consumer. Ethiopia has implemented the Value Added Tax in January, 2003 primarily to raise more revenue, modernizing its tax administration and encourage investment and trades. The Ethiopian Customs and Revenue Authority (ERCA takes the responsibility), and is facing with a substantial problem of VAT revenue collections efficiency. So in this study, the efficiency of VAT over time and determinants of productivity of VAT in Ethiopia at macro level from 2003-2016 has been given focus. To achieve this objective, the researcher used quantitative research designs using secondary data from the data sources (i.e. ERCA, NBE, and WB). Some statistical graphs, tables and percent are used, and also Autoregressive Distributed Lag (ARDL) Approach model is applied in order to investigate the long-run effect of determinants of productivity of VAT revenue. The study concludes that productivity of VAT in Ethiopia is less efficient over time which is 18% on average and, very responsive to changes in its determinants (specifically GDPcG, inflation, import, population, and corruption). So this investigation provides decision makers with an analytical framework which can be used to estimate the associated VAT revenues productivities in Ethiopia.
Book Synopsis Value Added Tax by : James M. Bickley
Download or read book Value Added Tax written by James M. Bickley and published by Nova Publishers. This book was released on 2003 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: The feasibility of levying a value-added tax (VAT) to reduce large forecast budget deficits seems to never go away. A VAT is imposed at all levels of production on the differences between firms' sales and their purchases from all other firms. A VAT is assumed to be fully shifted forward to consumers; hence, a VAT is a type of general consumption tax. The United States, does not have a broad-based, national level consumption tax and in general, relies less on consumption taxes. This book examines the concepts, issues and experiences of the value-added tax in other countries.
Book Synopsis How to Manage Value-Added Tax Refunds by : Mario Pessoa
Download or read book How to Manage Value-Added Tax Refunds written by Mario Pessoa and published by International Monetary Fund. This book was released on 2021-05-10 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.
Book Synopsis Value Added Tax by : Mr.Alan A. Tait
Download or read book Value Added Tax written by Mr.Alan A. Tait and published by International Monetary Fund. This book was released on 1988-06-15 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.
Book Synopsis Estimating VAT Pass Through by : Ms.Dora Benedek
Download or read book Estimating VAT Pass Through written by Ms.Dora Benedek and published by International Monetary Fund. This book was released on 2015-09-30 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through is much less than full on average, and differs markedly across types of VAT change. For changes in the standard rate, for instance, final pass through is about 100 percent; for reduced rates it is significantly less, at around 30 percent; and for reclassifications it is essentially zero. We also find: differing dynamics of pass through for durables and non-durables; no significant difference in pass through between rate increases and decreases; signs of non-monotonicity in the relationship between pass through and the breadth of the consumption base affected; and indications of significant anticipation effects together with some evidence of lagged effects in the two years around reform. The results are robust against endogeneity and attenuation bias.
Book Synopsis The Ecology of Tax Systems by : Vito Tanzi
Download or read book The Ecology of Tax Systems written by Vito Tanzi and published by Edward Elgar Publishing. This book was released on 2018-03-30 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology.
Book Synopsis A Primeron Tax Evasion by : Mr.Parthasarathi Shome
Download or read book A Primeron Tax Evasion written by Mr.Parthasarathi Shome and published by International Monetary Fund. This book was released on 1993-03-01 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with full information regarding the tax administration’s behavior. Methodologies for estimating tax evasion include predominantly estimating the underground economy, and comparing taxes declared with potential tax revenue calculated from national accounts. Actions in addressing tax evasion include use of withholding, presumptive and minimum taxes, selective auditing, penalties, and cross checks between taxes.
Book Synopsis Digitalization and Industry 4.0: Economic and Societal Development by : Hans-Christian Brauweiler
Download or read book Digitalization and Industry 4.0: Economic and Societal Development written by Hans-Christian Brauweiler and published by Springer Nature. This book was released on 2020-07-29 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economies are changing – independent from their status, i.e. industrialized, threshold or developing. Technological advancement, e.g. in information or telecommunication, and environmental concerns make people rethink present and future activities. Many challenges can only be tackled internationally or interdisciplinary. The articles of WHZ conferences with DAAD-Alumni and partners from 20 nations take various problems and approaches to solutions into focus. The editors hope some of the ideas to give further thought to similar problems in other regions or areas of science or economy. About the Editors: H.-Ch. Brauweiler, Prof. Dr. Dr. h. c., Prof. of Accounting & Audit, WHZ Zwickau University. Research focus: University management, blended learning, regional development, risk management. V. Kurchenkov, Prof. Dr., Prof. of Public Administration & Management, VSU Volgograd. Research focus: Forecasting & planning, innovation management, municipal administration, economic policy. S. Abilov, Head of Intern. Dep., KAFU Ust Kamenogorsk. Research focus: University management, interdisciplinary & intercultural communication. B. Zirkler, Prof. Dr., Prof. of Accounting/Controlling, WHZ. Research focus: International accounting & controlling, effects of digitization and sustainability on controlling.
Book Synopsis Structural Transformation and Tax Efficiency by : Mr.Serhan Cevik
Download or read book Structural Transformation and Tax Efficiency written by Mr.Serhan Cevik and published by International Monetary Fund. This book was released on 2019-02-15 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countries’ efficiency in collecting the value-added tax (VAT). The analysis is based on two alternative measures of VAT efficiency: (1) the VAT C-efficiency, using a broad panel of 134 countries over the period 1970-2014; and (2) the VAT gap using a more granular, proprietary dataset that draws on the results of IMF’s Revenue Administraion-Gap Analysis Program covering 24 countries over the period 2004-2016. We find that a higher share of services in aggregate value-added reduces the VAT efficiency, and that this adverse effect is mainly a result of a rise of non-tradable services, which in turn contributes to a narrowing of the VAT base.
Download or read book Value Added Tax written by Alan A. Tait and published by . This book was released on 1972 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Rise of the Value-Added Tax by : Kathryn James
Download or read book The Rise of the Value-Added Tax written by Kathryn James and published by Cambridge University Press. This book was released on 2015-04-30 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
Book Synopsis Macroeconomic Effects of Tax Rate and Base Changes: Evidence from Fiscal Consolidations by : Ms.Era Dabla-Norris
Download or read book Macroeconomic Effects of Tax Rate and Base Changes: Evidence from Fiscal Consolidations written by Ms.Era Dabla-Norris and published by International Monetary Fund. This book was released on 2018-09-28 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the macroeconomic effects of tax changes during fiscal consolidations. We build a new narrative dataset of tax changes during fiscal consolidation years, containing detailed information on the expected revenue impact, motivation, and announcement and implementation dates of nearly 2,500 tax measures across 10 OECD countries. We analyze the macroeconomic impact of tax changes, distinguishing between tax rate and tax base changes, and further separating between changes in personal income, corporate income, and value added tax. Our results suggest that base broadening during fiscal consolidations leads to smaller output and employment declines compared to rate hikes, even when distinguishing between tax types.
Book Synopsis Making Money Matter by : National Research Council
Download or read book Making Money Matter written by National Research Council and published by National Academies Press. This book was released on 1999-11-30 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United States annually spends over $300 billion on public elementary and secondary education. As the nation enters the 21st century, it faces a major challenge: how best to tie this financial investment to the goal of high levels of achievement for all students. In addition, policymakers want assurance that education dollars are being raised and used in the most efficient and effective possible ways. The book covers such topics as: Legal and legislative efforts to reduce spending and achievement gaps. The shift from "equity" to "adequacy" as a new standard for determining fairness in education spending. The debate and the evidence over the productivity of American schools. Strategies for using school finance in support of broader reforms aimed at raising student achievement. This book contains a comprehensive review of the theory and practice of financing public schools by federal, state, and local governments in the United States. It distills the best available knowledge about the fairness and productivity of expenditures on education and assesses options for changing the finance system.
Book Synopsis Effects of Adopting a Value-added Tax by : Jon Hakken
Download or read book Effects of Adopting a Value-added Tax written by Jon Hakken and published by . This book was released on 1992 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: I. Introduction -- II. How a VAT works -- III. Base of a value-added tax -- IV. Who bears the burden of a VAT? -- V. Economic effects of a VAT -- VI. Costs of administering and complying with a VAT -- VII. Direct consumption tax as an alternative to a VAT.
Book Synopsis A U.S. Value-Added Tax by : Christopher M. Towe
Download or read book A U.S. Value-Added Tax written by Christopher M. Towe and published by International Monetary Fund. This book was released on 1995-06 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews issues related to the introduction of a value-added tax in the United States. In particular, the paper distinguishes between European-styled value-added taxes that are levied similarly to sales taxes, and value-added taxes that are levied through the business and personal income tax systems. The costs and benefits of such taxes, including their potential yield, are then discussed.
