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Research And Publication In Value Added Taxation
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Download or read book Value Added Tax written by Alan Schenk and published by Cambridge University Press. This book was released on 2007-01-22 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.
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 Research and Publication in Value-added Taxation by : Robert P. Crum
Download or read book Research and Publication in Value-added Taxation written by Robert P. Crum and published by . This book was released on 1984 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Research and Publication in Value-added Taxation by : John L. McIntosh
Download or read book Research and Publication in Value-added Taxation written by John L. McIntosh and published by . This book was released on 1984 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Value-Added Taxes by : James R. White
Download or read book Value-Added Taxes written by James R. White and published by DIANE Publishing. This book was released on 2008-09 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dissatisfaction with the fed. tax system has led to a debate about U.S. tax reform, incl. proposals for a nat. consumption tax. One type of proposed consumption tax is a value-added tax (VAT). A VAT is levied on the difference between a bus. sales and its purchases of goods and services. Typically, a bus. calculates the tax due on its sales, subtracts a credit for taxes paid on its purchases, and remits the difference to the gov¿t. This report describes: (1) how VAT design choices, such as exemptions and enforcement mechanisms, have affected compliance, admin. costs, and compliance burden; (2) how countries with fed. systems administer a VAT; and (3) how countries that recently transitioned to a VAT implemented the new tax. Charts.
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 VAT and Financial Services by : Robert F. van Brederode
Download or read book VAT and Financial Services written by Robert F. van Brederode and published by Springer. This book was released on 2017-03-06 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.
Book Synopsis Estimating Value-Added Tax Using a Supply and Use Framework by : Asian Development Bank
Download or read book Estimating Value-Added Tax Using a Supply and Use Framework written by Asian Development Bank and published by Asian Development Bank. This book was released on 2024-02-01 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax (VAT) generates significant government revenue in many countries and given their broad coverage, VAT measurements are useful indicators for economic and fiscal analyses. This publication presents the Asian Development Bank’s National Accounts Statistics Value-Added Tax model, which is designed to provide a more consistent measure of non-recoverable VAT on products for national account statistics. Highlighting application results in Armenia, Kazakhstan, and Uzbekistan, it explains how the model can be used in balancing and reconciling supply and use tables as well as to assess VAT gaps. The publication shows that the model is relatively simple to apply and its consistency with the supply and use system makes it an attractive tool for policymakers.
Download or read book Value Added Tax written by Alan Schenk and published by BRILL. This book was released on 2022-10-17 with total page 752 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Economics of Value Added Tax by : Mohan Prasad Shrivastava
Download or read book Economics of Value Added Tax written by Mohan Prasad Shrivastava and published by APH Publishing. This book was released on 2004 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Timely Book Is Designed To Improve The Quality And Concept Of The Indian Tax System By Covering All The Relevant Issues.
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.
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 International VAT/GST Guidelines by :
Download or read book International VAT/GST Guidelines written by and published by . This book was released on 2017 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border 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). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.
Book Synopsis Substituting a Value-added Tax for the Corporate Income Tax by : Stephen P. Dresch
Download or read book Substituting a Value-added Tax for the Corporate Income Tax written by Stephen P. Dresch and published by . This book was released on 1977 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Value Added Tax Fraud by : Marius-Cristian Frunza
Download or read book Value Added Tax Fraud written by Marius-Cristian Frunza and published by Routledge. This book was released on 2018-12-07 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: Serving as an introduction to one of the "hottest" topics in financial crime, the Value Added Tax (VAT) fraud, this new and original book aims to analyze and decrypt the fraud and explore multi-disciplinary avenues, thereby exposing nuances and shades that remain concealed by traditional taxation oriented researches. Quantifying the impact of the fraud on the real economy underlines the structural damages propagated by this crime in the European Union. The ‘fruadsters’ benefit when policy changes are inflicted in an economic space without a fully fledged legal framework. Geopolitical events like the creation of the Eurasian Union and 'Brexit' are analyzed from the perspective of the VAT fraud, thereby underlining the foreseeable risks of such historical turnarounds. In addition, this book also provides a unique collection of case studies that depict the main characteristics of VAT fraud. Introduction to VAT Fraud will be of interest to students at an advanced level, academics and reflective practitioners. It addresses the topics with regards to banking and finance law, international law, criminal law, taxation, accounting, and financial crime. It will be of value to researchers, academics, professionals, and students in the fields of law, financial crime, technology, accounting and taxation.
Book Synopsis Value Added Tax : Experiences of India and Other Countries by : Mahesh C. Purohit
Download or read book Value Added Tax : Experiences of India and Other Countries written by Mahesh C. Purohit and published by . This book was released on 2007 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Book : Value Added Tax (VAT) has emerged as one of the most important fiscal innovations of the present century. As many as 90 countries have switched over to VAT during the last decade and a half bringing the total number of VAT countries to more than 141. India has adopted a system of dual VAT: CenVAT at the federal level and State-VAT at the State level. Haryana was the first State to replace its sales tax by VAT on April 1, 2003. Majority of States (18 States) introduced VAT on April 1, 2005. Since then all other states have switched over to VAT leaving only Uttar Pradesh out of it. In this context, this book presents evolution of VAT, analyses its rationale and brings out the reasons for its popularity as a fiscal measure. In the Indian context, it presents up-to-date developments in introduction of VAT by the Union and by all the States. The coverage includes an in-depth analysis of the rates, base, exemptions, taxation of services and harmonization of tax rates. Due emphasis is given to organization for tax administration, operations of VAT in India and other countries and to the MIS for tax administration. Special emphasis is laid on Tax Information Exchange System (TINXSYS) of India for having information on dealers entering into inter-State trade. The book presents an extremely informative account of the management of VAT in France (especially of the forfeit system for small dealers). GST in Canada, and federal and state VAT in Brazil. In the light of the experiences of all the VAT countries, the study aims at drawing attention towards the key issues in implementation of VAT. About the Author : Dr. Mahesh C Purohit is Director of the Foundation for Public Economics and Policy Research. Earlier, he has worked as Member- Secretary of the Empowered Committee of State Finance Ministers to Monitor Sales Tax Reforms (1999-2001), Secretary to the Committee of State Finance Ministers (1998), Secretary to the Committee of Chief Ministers on VAT and Incentives to Backward Areas (1999), and Member-Secretary to the Committee of Finance Secretaries on Backward Area Incentives (1999). Dr. Purohit has been a Professor at the National Institute of Public Finance and Policy, New Delhi; a Senior Research Fellow at the Centre for Advanced Studies in Industrial Economics and Public Finance, University of Bombay and a Post- Doctoral Fellow at the Department of Economics, University of California, USA. He has been a visiting Professor at the Maison Des Sciences De L Homme, Paris: Institute of Fiscal and Monetary Policy, Tokyo and International Tax Programme, Harvard Law School, Cambridge, M.A. He has undertaken many International assignments that include Advisor in Tax Policy and Chief Technical Advisor, UNDP; member of a Fiscal Mission of IMF and rendered advice to the Royal Government of Bhutan in respect of reforms in their tax system.
