Problems Of Administering A Value Added Tax In Developing Countries
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Problems Of Administering A Value Added Tax In Developing Countries
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Author : Ms.Milka Casanegra de Jantscher
language : en
Publisher: International Monetary Fund
Release Date : 1986-12-01
Problems Of Administering A Value Added Tax In Developing Countries written by Ms.Milka Casanegra de Jantscher 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 1986-12-01 with Business & Economics categories.
During the 1970s and 1980s, many developing countries enacted value-added taxes (VATs) as a part of their fiscal structures. The productivity of this source of revenue has depended in large part on the facility with which the tax can be administered. Single rate VATs have proved easier to administer than those with multiple rates. Exemptions and zero-rating tend to complicate administration. Because small taxpayers are so numerous in developing countries and administrative resources so limited, the treatment of small taxpayers has required special attention. The difficulty of taxing services has led most developing countries to omit all but a few services from the tax base. Administrative constraints are the main reason why the VAT that prevails in developing countries is usually very different from the broad-based and neutral tax discussed in public finance treatises.
Problems Of Administering A Value Added Tax In Developing Countries
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Author : M. Casanegra de Jantscher
language : en
Publisher:
Release Date : 2006
Problems Of Administering A Value Added Tax In Developing Countries written by M. Casanegra de Jantscher and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.
During the 1970s and 1980s, many developing countries enacted value-added taxes (VATs) as a part of their fiscal structures. The productivity of this source of revenue has depended in large part on the facility with which the tax can be administered. Single rate VATs have proved easier to administer than those with multiple rates. Exemptions and zero-rating tend to complicate administration. Because small taxpayers are so numerous in developing countries and administrative resources so limited, the treatment of small taxpayers has required special attention. The difficulty of taxing services has led most developing countries to omit all but a few services from the tax base. Administrative constraints are the main reason why the VAT that prevails in developing countries is usually very different from the broad-based and neutral tax discussed in public finance treatises.
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.
Determinants Of Value Added Tax Revenue
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Author : eljko Bogeti?
language : en
Publisher: World Bank Publications
Release Date : 1993
Determinants Of Value Added Tax Revenue written by eljko Bogeti? and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Value-added tax categories.
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.
Taxation In Developing Countries
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Author : Richard Miller Bird
language : en
Publisher: Baltimore, Md. : Johns Hopkins University Press
Release Date : 1990
Taxation In Developing Countries written by Richard Miller Bird and has been published by Baltimore, Md. : Johns Hopkins University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Business & Economics categories.
Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, lessons from experience, taxation and incentives, problems in direct taxation, the reform of indirect taxation, the role of local taxes, tax administration and tax policy. Contributors: Carl S. Shoup, Vito Tanzi, Richard Goode, Charles E. McLure, Richard Bird, Oliver Oldman, Sijbren Cnossen and many others.
Sub National Value Added Tax In India
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Author : Naseem A. Zaidi
language : en
Publisher:
Release Date : 2008
Sub National Value Added Tax In India written by Naseem A. Zaidi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Value-added tax categories.
Taxation And Development
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Author : Mr.Michael Keen
language : en
Publisher: International Monetary Fund
Release Date : 2012-09-01
Taxation And Development written by Mr.Michael Keen 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 2012-09-01 with Business & Economics categories.
Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on ‘informality’ is decidedly limited. It also asks whether ideas of ‘state building’ emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now.
Estimating The Base Of The Value Added Tax Vat In Developing Countries
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Author : Mr.George A. Mackenzie
language : en
Publisher: International Monetary Fund
Release Date : 1991-02
Estimating The Base Of The Value Added Tax Vat In Developing Countries written by Mr.George A. Mackenzie 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 1991-02 with Business & Economics categories.
Developing countries with VATs typically exempt a large number of goods and services. Following a brief discussion of the rationale for exemptions, this paper presents a formula for the base of a VAT with exemptions. Two basic adjustments must be made to the base without exemptions: subtraction of the value of sales to consumers of exempt industries and addition of intermediate sales of taxable inputs to exempt industries. The paper concludes with a derivation of the elasticity of a VAT with exemptions with respect to aggregate consumption and a discussion of the implications of technological change for the VAT base.
Taxation In Developing Countries
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Author : Roger Gordon
language : en
Publisher: Columbia University Press
Release Date : 2010-07-05
Taxation In Developing Countries written by Roger Gordon and has been published by Columbia University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-07-05 with Political Science categories.
Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.
Lessons From Value Added Taxation For Developing Countries
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Author : Malcolm Gillis
language : en
Publisher:
Release Date : 1987
Lessons From Value Added Taxation For Developing Countries written by Malcolm Gillis and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Value-added tax categories.