How To Manage Value Added Tax Refunds
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How To Manage Value Added Tax Refunds
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Author : Mario Pessoa
language : en
Publisher: International Monetary Fund
Release Date : 2021-05-10
How To Manage Value Added Tax Refunds written by Mario Pessoa and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-10 with Business & Economics categories.
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.
Value Added Tax Refunds In Europe International Tax And Business Guide
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Author :
language : en
Publisher:
Release Date : 1994
Value Added Tax Refunds In Europe International Tax And Business Guide written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with categories.
This booklet covers the following topics with respect to obtaining a VAT refund: who can make a claim for a VAT refund, how are claims made, the monetary limits, the manner in which refunds are made and the appeals procedure which applies. It covers the 12 EC member countries, Austria, Sweden and Hungary.
Value Added Tax Refunds In Europe
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Author :
language : en
Publisher:
Release Date : 1997
Value Added Tax Refunds In Europe written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with categories.
Value Added Tax Refunds In Europe
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Author : Deloitte Ross Tohmatsu International
language : en
Publisher:
Release Date : 1990
Value Added Tax Refunds In Europe written by Deloitte Ross Tohmatsu International and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with categories.
Value Added Tax Refund
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Author : Corina Gaibu
language : en
Publisher:
Release Date : 2010
Value Added Tax Refund written by Corina Gaibu and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Value Added Tax Refunds In Europe
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Author :
language : en
Publisher:
Release Date : 1990
Value Added Tax Refunds In Europe written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Value-added tax categories.
Value Added Tax
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Author : Mr. Alan A. Tait
language : en
Publisher: International Monetary Fund
Release Date : 1988-06-15
Value Added Tax written by Mr. Alan A. Tait and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988-06-15 with Business & Economics categories.
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.
How To Combat Value Added Tax Refund Fraud
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Author : Cedric Andrew
language : en
Publisher: International Monetary Fund
Release Date : 2023-08-04
How To Combat Value Added Tax Refund Fraud written by Cedric Andrew and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-04 with Business & Economics categories.
A previous IMF Working Paper on value-added tax (VAT) refunds (WP/07/31, by Keen and Smith) describes the main forms of VAT noncompliance and concludes that VAT is susceptible to evasion and fraud like any other tax. This paper shows the insidious nature and extent of VAT refund fraud in selected EU countries and argues that this type of noncompliance requires tax administrations to adopt a coordinated strategy and deploy a range of countermeasures to combat this threat. Because such fraud is primarily a criminal legal issue, tackling it successfully will require cooperation, both internationally between VAT administrations and nationally between tax authorities and the judiciary. The paper’s focus is primarily on advanced economies in the context of the EU, but many of the recommendations are applicable to emerging market and developing countries. A separate IMF How to Note discusses managing VAT refunds in developing countries.
Administering The Value Added Tax On Imported Digital Services And Low Value Imported Goods
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Author : John Brondolo
language : en
Publisher: International Monetary Fund
Release Date : 2021-05-21
Administering The Value Added Tax On Imported Digital Services And Low Value Imported Goods written by John Brondolo and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-21 with Business & Economics categories.
This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?
The Value Added Tax And Growth Design Matters
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Author : Mr.Santiago Acosta Ormaechea
language : en
Publisher: International Monetary Fund
Release Date : 2019-05-07
The Value Added Tax And Growth Design Matters written by Mr.Santiago Acosta Ormaechea and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-07 with Business & Economics categories.
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.