The Anatomy Of The Vat
DOWNLOAD
Download The Anatomy Of The Vat PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get The Anatomy Of The Vat book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
The Anatomy Of The Vat
DOWNLOAD
Author : Mr.Michael Keen
language : en
Publisher: International Monetary Fund
Release Date : 2013-05-16
The Anatomy Of The Vat 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 2013-05-16 with Business & Economics categories.
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.
Value Added Tax
DOWNLOAD
Author : Alan Schenk
language : en
Publisher: Cambridge University Press
Release Date : 2007-01-22
Value Added Tax written by Alan Schenk and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-22 with Law categories.
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.
The Value Added Tax And Growth Design Matters
DOWNLOAD
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.
The Evolution Of Potential Vat Revenues And C Efficiency In Advanced Economies
DOWNLOAD
Author : Mr.Junji Ueda
language : en
Publisher: International Monetary Fund
Release Date : 2017-07-11
The Evolution Of Potential Vat Revenues And C Efficiency In Advanced Economies written by Mr.Junji Ueda 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 2017-07-11 with Business & Economics categories.
To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps between 2000 and 2014. The results from a panel of EU member countries and Japan suggest that the cyclicality of C-efficiency is explained by the correlation of both gaps with the output gap. The cyclicality of the compliance gap appears to be short lived, and larger in countries with high compliance gaps. The cyclicality of the policy gaps largely reflects not changes in policy parameters, but rather, behavior-induced changes, notably in government consumption and, to a lesser degree, in the composition of household consumption.
Consumption Tax Trends 2016 Vat Gst And Excise Rates Trends And Policy Issues
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2016-11-30
Consumption Tax Trends 2016 Vat Gst And Excise Rates Trends And Policy Issues written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-30 with categories.
This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
Consumption Tax Trends 2014 Vat Gst And Excise Rates Trends And Policy Issues
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2014-12-10
Consumption Tax Trends 2014 Vat Gst And Excise Rates Trends And Policy Issues written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-10 with categories.
Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.
The Anatomy Of Entrepreneurial Decisions
DOWNLOAD
Author : Andrea Caputo
language : en
Publisher: Springer
Release Date : 2019-08-02
The Anatomy Of Entrepreneurial Decisions written by Andrea Caputo and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-08-02 with Psychology categories.
The creation, success and long-term survival of enterprises are fundamentally linked to the effectiveness of decision-making processes and negotiation capabilities. This book provides an overview of research into how decisions permeate entrepreneurial ventures throughout their lifecycle. A multidisciplinary approach combining psychology, sociology and political science is used to investigate how entrepreneurs address and deal with decision-making. The respective contributions highlight the latest empirical, theoretical and meta-research, and bridge the gap between literature on entrepreneurship, entrepreneurial and innovative behaviours with that on decision-making and negotiation. This book is one of the first to combine these streams of research, thereby offering a new and insightful addition to the field of entrepreneurship.
Consumption Tax Trends 2022 Vat Gst And Excise Core Design Features And Trends
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2022-11-30
Consumption Tax Trends 2022 Vat Gst And Excise Core Design Features And Trends written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-11-30 with categories.
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.
Digitalization To Improve Tax Compliance Evidence From Vat E Invoicing In Peru
DOWNLOAD
Author : Mr.Matthieu Bellon
language : en
Publisher: International Monetary Fund
Release Date : 2019-11-01
Digitalization To Improve Tax Compliance Evidence From Vat E Invoicing In Peru written by Mr.Matthieu Bellon 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 2019-11-01 with Business & Economics categories.
This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and value-added by over 5 percent in the first year after adoption. The impact is concentrated among smaller firms and sectors with higher rates of non-compliance, suggesting that e-invoicing enhances compliance by lowering compliance costs and strengthening deterrence. The reform’s positive effects on tax collection are hindered by shortcomings in the VAT refund mechanism in Peru, suggesting that digital tools such as e-invoicing should be complemented by other reforms to improve revenue mobilization.
The Revenue Administration Gap Analysis Program
DOWNLOAD
Author : Mr.Eric Hutton
language : en
Publisher: International Monetary Fund
Release Date : 2017-04-07
The Revenue Administration Gap Analysis Program written by Mr.Eric Hutton 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 2017-04-07 with Business & Economics categories.
The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance.