Value Added Tax Statement Of Practice Sp Vat 11 92
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Value Added Tax
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Author :
language : en
Publisher:
Release Date : 1992
Value Added Tax written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Government purchasing categories.
Value Added Tax Statement Of Practice Sp Vat 11 92
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Author : Ireland. Office of the Revenue Commissioners
language : en
Publisher:
Release Date : 1992
Value Added Tax Statement Of Practice Sp Vat 11 92 written by Ireland. Office of the Revenue Commissioners and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Tax administration and procedure categories.
Key Questions In Considering A Value Added Tax For Central And Eastern European Countries
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Author : Sijbren Cnossen
language : en
Publisher:
Release Date : 2006
Key Questions In Considering A Value Added Tax For Central And Eastern European Countries written by Sijbren Cnossen 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.
In the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax (VAT). This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the introduction of a VAT. These issues have regard to the burden distribution of the VAT, its effect on the price level and economic growth, as well as the coverage of the tax, the definition of the base, and the choice of the rate structure. Various legal and administrative aspects are also reviewed. The paper draws on the experience with value-added taxation of the member states of the European Community (EC) and other countries that belong to the Organisation for Economic Cooperation and Development (OECD).
Taxation
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Author :
language : en
Publisher:
Release Date : 2004
Taxation written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Taxation categories.
The Japanese Tax System
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Author : Hiromitsu Ishi
language : en
Publisher: OUP Oxford
Release Date : 2001-03-01
The Japanese Tax System written by Hiromitsu Ishi and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-03-01 with Business & Economics categories.
Japan's tax system, which has changed notably through periods of war, post-war reconstruction, rapid economic development, and moderated economic growth, provides outstandingly rich material for in-depth study. In this comprehensive and incisive work, Professor Ishi makes available to English-speaking readers both a detailed description and a perceptive critique of that system. Part I introduces the system in historical and contemporary context and sets out its main features. Part II is devoted to individual income tax - the most important of Japan's taxes - and Part III covers corporate and capital taxation. In Part IV, Professor Ishi provides a detailed analysis of the structure of the indirect tax system in Japan, which proved crucial to tax reform movements in the late 1980s, while Part V discusses the significance of recent tax innovations. This fully revised third edition explores the Japanese government's latest round of tax reforms - a reaction to the country's prolonged period of recession following the collapse of the 'bubble' phenomenon in 1991. Two brand new chapters discuss the effect of environmental taxes and land tax reform, and much of the original data and empirical material has been updated. Professor Ishi's unrivalled experience, including his service on the Tax Advisory Commission (most recently as its Chairman), his activities in scholarly international public finance organizations, and his work in teaching and research, notably in the United States, Italy, and Australia, have enabled him to produce an authoritative and stimulating view of Japan's tax system. His book will be invaluable to all scholars of the theory and practice of taxation.
Imf Staff Papers
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Author : International Monetary Fund. Research Dept.
language : en
Publisher: INTERNATIONAL MONETARY FUND
Release Date : 1992-01-01
Imf Staff Papers written by International Monetary Fund. Research Dept. 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 1992-01-01 with Business & Economics categories.
This paper answers key questions in considering a value-added tax (VAT) for Central and Eastern European countries. The paper emphasizes that in Western countries tax policy derives from the assumption that the market achieves an optimal allocation of resources. Efficiency in resource allocation and, by extension, the neutrality advantages of the VAT cannot be attained if prices continue to be controlled by the government and enterprises continue to be subject to undue regulation and direction from the center. If a VAT is not to resemble the kind of bookkeeping exercise of the old turnover taxes, then its introduction should be preceded by a substantial degree of price liberalization and enterprise autonomy. Finally, a VAT is a “democratic tax,” in the sense that, in the main, taxpayers must comply voluntarily with the obligations imposed on them. Also, they have the right to disagree with the tax liability as ascertained by the tax office. This requires carefully crafted procedures and sustained efforts to elicit taxpayer cooperation.
Electronic Fiscal Devices Efds An Empirical Study Of Their Impact On Taxpayer Compliance And Administrative Efficiency
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Author : Peter Casey
language : en
Publisher: International Monetary Fund
Release Date : 2015-03-30
Electronic Fiscal Devices Efds An Empirical Study Of Their Impact On Taxpayer Compliance And Administrative Efficiency written by Peter Casey 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 2015-03-30 with Business & Economics categories.
Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires considerable effort and has costs both for the administration and for the taxpayers that are affected by the requirements of the new rules. Despite their widespread use, and their considerable cost, EFDs can only be effective if they are a part of a comprehensive compliance improvement strategy that clearly identifies risks for the different segments of taxpayers and envisages measures to mitigate these risks. EFDs should not be construed as the “silver bullet” for improving tax compliance: as with any other technological improvement the deployment of fiscal devices alone cannot achieve meaningful results, whether in terms of revenue gains or permanent compliance improvements.
Taxing Telecommunications In Developing Countries
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Author : Ms.Thornton Matheson
language : en
Publisher: International Monetary Fund
Release Date : 2017-11-15
Taxing Telecommunications In Developing Countries written by Ms.Thornton Matheson 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 2017-11-15 with Business & Economics categories.
Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient “tax handle”. This paper explores whether there is an economic rationale for sector-specific taxes on telecommunications and, if so, what form they should take to balance the competing goals of promoting connectivity and mobilizing revenues. A survey of the literature finds that limited telecoms competition likely creates rents that could efficiently be taxed. We propose a “pecking order” of sector-specific taxes that could be levied in addition to standard income and value-added taxes, based on capturing rents and minimizing distortions. Taxes that target possible economic rents or profits are preferable, but their administrative challenges may necessitate reliance on service excises at the cost of higher consumer prices and lower connectivity. Taxes on capital inputs and consumer access, which distort production and restrict network access, should be avoided; so should tax incentives, which are not needed to attract foreign capital to tap a local market.
Taxes
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Author :
language : en
Publisher:
Release Date : 1997
Taxes 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 Taxation categories.
From Stimulus To Consolidation
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Author : Juan Toro R.
language : en
Publisher: International Monetary Fund
Release Date : 2010-10-06
From Stimulus To Consolidation written by Juan Toro R. 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 2010-10-06 with Business & Economics categories.
This paper identifies policy tools that could be used for fiscal consolidation in advanced and emerging economies in the years ahead. The consolidation strategy, particularly in advanced countries, should aim to stabilize age-related spending in relation to GDP, reduce non-age-related expenditure ratios, and increase revenues. Bold reforms are needed to offset projected increases in age-related spending, particularly health care. On the revenue side, measures could include improving tax compliance, for example through better international cooperation, as well as increasing the yield from VAT by eliminating exemptions and reduced rates, further developing property taxes, and increasing excise rates within the range of rates already applicable in comparable countries.