Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Download Development Of A Value Added Tax In Colombia full books in PDF, epub, and Kindle. Read online Development Of A Value Added Tax In Colombia ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author : Guillermo Perry
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.3/5 ( download)
Download or read book Development of a Value Added Tax in Colombia written by Guillermo Perry and published by . This book was released on 1987 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : OECD
Publisher : Org. for Economic Cooperation & Development
ISBN 13 : 9789264272040
Total Pages : 0 pages
Book Rating : 4.2/5 (72 download)
Download or read book International VAT/GST Guidelines written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Author : Mario Pessoa
Publisher : International Monetary Fund
ISBN 13 : 1513577042
Total Pages : 29 pages
Book Rating : 4.5/5 (135 download)
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.
Author : World Bank
Publisher : World Bank Publications
ISBN 13 : 1464814414
Total Pages : 254 pages
Book Rating : 4.4/5 (648 download)
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 926446591X
Total Pages : 220 pages
Book Rating : 4.2/5 (644 download)
Download or read book Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues written by OECD and published by OECD Publishing. This book was released on 2020-12-03 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.
Author : Gerardo P. Sicat
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.3/5 ( download)
Download or read book Adopting a Value-added Tax in a Developing Country written by Gerardo P. Sicat and published by . This book was released on 1987 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Organisation for Economic Co-operation and Development
Publisher : OECD
ISBN 13 :
Total Pages : 84 pages
Book Rating : 4.:/5 (31 download)
Download or read book Consumption Tax Trends written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 1997 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: General consumption taxes now account for nearly 20% of tax revenues of OECD countries. Only USA and Australia of OECD countries do not have a general consumption tax.
Author : Mr.Alan A. Tait
Publisher : International Monetary Fund
ISBN 13 : 9781557750129
Total Pages : 468 pages
Book Rating : 4.7/5 (51 download)
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.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264076905
Total Pages : 244 pages
Book Rating : 4.2/5 (64 download)
Download or read book Tax Expenditures in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2010-01-05 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 926434411X
Total Pages : 88 pages
Book Rating : 4.2/5 (643 download)
Download or read book The Role of Digital Platforms in the Collection of VAT/GST on Online Sales written by OECD and published by OECD Publishing. This book was released on 2019-06-20 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264438181
Total Pages : 651 pages
Book Rating : 4.2/5 (644 download)
Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264264051
Total Pages : 194 pages
Book Rating : 4.2/5 (642 download)
Download or read book Consumption Tax Trends 2016 VAT/GST and excise rates, trends and policy issues written by OECD and published by OECD Publishing. This book was released on 2016-11-30 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
Author : Kathryn James
Publisher : Cambridge University Press
ISBN 13 : 110704412X
Total Pages : 495 pages
Book Rating : 4.1/5 (7 download)
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.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264223940
Total Pages : 180 pages
Book Rating : 4.2/5 (642 download)
Download or read book Consumption Tax Trends 2014 VAT/GST and excise rates, trends and policy issues written by OECD and published by OECD Publishing. This book was released on 2014-12-10 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
Author : Malcolm Gillis
Publisher : Duke University Press
ISBN 13 : 9780822308980
Total Pages : 560 pages
Book Rating : 4.3/5 (89 download)
Download or read book Tax Reform in Developing Countries written by Malcolm Gillis and published by Duke University Press. This book was released on 1989 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents the work of experts on the tax reform in several developing countries, from the restructuring of the economy of post-war Japan to the 1986 reforms in Jamaica. This study is based on the conference convened by the Center for International Development Research of the Institute of Policy Sciences at Duke University in April 1988.
Author : Mr.Michael Keen
Publisher : International Monetary Fund
ISBN 13 : 1484307518
Total Pages : 28 pages
Book Rating : 4.4/5 (843 download)
Download or read book The Anatomy of the VAT written by Mr.Michael Keen and published by International Monetary Fund. This book was released on 2013-05-16 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper sets out some tools for understanding the performance of the value added tax (VAT). Applying a decomposition of VAT revenues (as a share of GDP) to the universe of VATs over the last twenty years, it emerges that developments have been driven much less by changes in standard rates than by changes in ‘C-efficiency’ (an indicator of the departure of the VAT from a perfectly enforced tax levied at a uniform rate on all consumption). Decomposing C-efficiency into a ‘policy gap’ (in turn divided into effects of rate differentiation and exemption) and a ‘compliance’ gap (reflecting imperfect implementation), results pieced together for EU members suggest that the former are in almost all cases far larger than the latter, with rate differentiation and exemptions playing roles that differ quite widely across countries.
Author : Alberto Daniel Barreix
Publisher : Inter-American Development Bank
ISBN 13 :
Total Pages : 75 pages
Book Rating : 4./5 ( download)
Download or read book Electronic Invoicing in Latin America written by Alberto Daniel Barreix and published by Inter-American Development Bank. This book was released on 2018-03-21 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: The electronic invoicing (EI) of taxes is one of Latin America’s contributions to international taxation in support of the fight against evasion, global efforts towards tax transparency, and the digitization of tax administrations (TAs). Initially, EI was conceived as an instrument of documentary control over the invoicing process, so as to avert both the omission of sales and the inclusion of false purchases. The original idea was extended to other areas of tax control, such as payroll, goods in transit, and new services such as factoring. To some extent, EI can be regarded as the start of the process of digitizing the TAs in the broad sense. This publication addresses the pioneering experience of EI in Latin America, from its implementation to its extensions and impact on tax collection.
