Value Added Tax Experiences Of India And Other Countries
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Value Added Tax Experiences Of India And Other Countries
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Author : Mahesh C. Purohit
language : en
Publisher:
Release Date : 2006
Value Added Tax Experiences Of India And Other Countries written by Mahesh C. Purohit and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Value-added tax categories.
Vat
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Author : Sapna Kapoor
language : en
Publisher:
Release Date : 2006-04-14
Vat written by Sapna Kapoor and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-04-14 with Value-added tax categories.
With the Indian government introducing Value Added Tax (VAT) in April 2005, the country is now one of 123 countries incorporating VAT. If you want to know all about the issues and implications relating to VAT in India, read this book. It also tells you ab
Value Added Tax
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Author : Astha Ahuja
language : en
Publisher:
Release Date : 2004
Value Added Tax written by Astha Ahuja and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.
"This book examines various theoretical issues related to the operation of VAT. It provides an overview of the present tax system of India. More specifically, it traces the efforts made by the Central and State Governments in India to rationalise indirect tax system of the country in the direction of VAT. The book, drawing on the experience of other countries, evaluates various options available for a smooth switch over to VAT in India. The countries considered for the purpose are: Brazil, Argentina, Mexico, Germany, and Canada. "
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.
Vat In A Federal System Selected Country Experiences
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Author : Sthanumoorthy R
language : en
Publisher:
Release Date : 2006-11-30
Vat In A Federal System Selected Country Experiences written by Sthanumoorthy R and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-11-30 with categories.
Owing to its superiority over other forms of commodity taxes, value added tax (VAT) has been in widely in use internationally. Presently, it exists in 130 countries, including India. The long-held view is that it is ideal to entrust the national governmen
State Value Added Tax In India
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Author : Mahesh C. Purohit
language : en
Publisher:
Release Date : 2005-01-01
State Value Added Tax In India written by Mahesh C. Purohit and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-01-01 with Value-added tax categories.
About the Book : - Sales tax, which has come to occupy a very important place in the fiscal structure of all the states, has now been replaced by State-Value Added Tax (state-VAT). As is the case in most other countries, this is being done to remove the deficiencies in the existing sales tax. In the past, considerable efforts have, in this regard, been made by the Committees of state Finance Ministers of 1995 and 1998 as also by the Committee of Chief Ministers of 1999. In addition, the efforts of the Empowered Committee and the facilitation by the Union Government have enabled almost all the states to go in for state-VAT. Introduction of state-VAT by all the states is indeed a paradigm shift and an important step in tax reform at the sub-national level. It was, however, expected that such a move might cause some implications for the revenue of the states. Also, this being a multi-point sales tax with set-off, it could bring a large number of taxpayers into tax net. This might, therefore, raise issues of cost of compliance as also of corruption, if not implemented according to the principles of VAT. This study, therefore, is the first attempt to empirically examine the effects of introduction state-VAT to replace the existing sales tax in the states. For an indepth analysis it takes a case study of Rajasthan and recommends measures needed to improve governance from the point of tax department of all the states as also from the view of taxpayers. The study also recommends measures needed to improve the structure of VAT both in the short-run and in the medium run. Finally, the study recommends as a measure of second-generation reforms to have just one comprehensive State-VAT (by merger of CenVAT into state-VAT) and some restructuring of state taxes. 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, 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. As part of his work on commodity taxes, Prof. Purohit has visited many countries such as Belgium, Bhutan, Brazil, Canada, France, Korea, Japan, Singapore and United Kingdom for an in-depth understanding of the issues in VAT policy and management. 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. Prof. Purohit has authored about a dozen books and a large number of articles in Indian and International journals in the areas of public finance, industrial economics and environmental protection. His two important publications are: State-VAT in India and Sales Tax and Value Added Tax in India.
Vat In Non Federal Systems Selected Country Experiences
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Author : Sthanumoorthy R
language : en
Publisher:
Release Date : 2006-02-17
Vat In Non Federal Systems Selected Country Experiences written by Sthanumoorthy R and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-02-17 with categories.
Value Added Tax (VAT) is considered more superior than other forms of commodity taxes. While USA does not have VAT, it does exist in about 130 countries, including India. Most federations debate on the issue of VAT due to controversies at the national or
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.
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?
Virtues And Fallacies Of Vat
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Author : Robert F. van Brederode
language : en
Publisher:
Release Date : 2021-08-09
Virtues And Fallacies Of Vat written by Robert F. van Brederode and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-09 with categories.
Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT's full spectrum--from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors--leading tax practitioners and academics--examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports--on New Zealand, Japan, China, Colombia, Ethiopia, and India--to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.