Virtues And Fallacies Of Vat An Evaluation After 50 Years

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Virtues And Fallacies Of Vat An Evaluation After 50 Years

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Author : Robert F. van Brederode
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-08-09

Virtues And Fallacies Of Vat An Evaluation After 50 Years written by Robert F. van Brederode and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-09 with Law 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.

Justice Equality And Tax Law

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Author : Nevia Čičin-Šain
language : en
Publisher: Linde Verlag GmbH
Release Date : 2022-10-05

Justice Equality And Tax Law written by Nevia Čičin-Šain and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-05 with Law categories.

An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.

Cjeu Recent Developments In Value Added Tax 2021

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Author : Georg Kofler
language : en
Publisher: Linde Verlag GmbH
Release Date : 2023-01-11

Cjeu Recent Developments In Value Added Tax 2021 written by Georg Kofler and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-01-11 with Law categories.

The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Vat In The Digital Era

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Author : Yan Xu
language : en
Publisher: Oxford University Press
Release Date : 2024-01-14

Vat In The Digital Era written by Yan Xu and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-01-14 with Law categories.

VAT in the Digital Era brings together leading scholars and practitioners in the fields of VAT and international taxation to explore possible unilateral and multilateral approaches for the creation of an internationally coordinated framework on VAT on cross-border digital supplies.

Political Philosophy And Taxation

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Author : Robert F. van Brederode
language : en
Publisher: Springer Nature
Release Date : 2022-06-02

Political Philosophy And Taxation written by Robert F. van Brederode and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-06-02 with Political Science categories.

This book explores how taxation is related to the role of the state and its relationship with its constituents, the concept of private property rights, the concepts of societal fairness and justice, and the battle between the individual and the collective. This book appeals to students and scholars who want to know how philosophers in the past and present think about taxation, and how their thinking has developed through cross-influencing. There exists no comprehensive study providing such an overview. This book is a foundational study on the philosophical justification of taxation (qualitative aspect) and the normative qualifications required of tax law to constitute tax that is just and fair (distributive or quantitative aspect). The latter includes evaluation of what type of tax is morally correct or acceptable to realize distributive justice. This book covers periods from the Enlightenment era until the present. The philosophers are grouped together in schools of thought and each chapter except for chapter 1 and chapter 13, are is dedicated to a specific philosophical school. Moreover, this book aims to provide an overview of each school of thinking and the individual philosophers, including placing them in the context of their times. The book has particular importance as the study of taxation is an underdeveloped area of political and legal philosophy.

Fiscal Policy And Public Financial Management

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Author : Pinaki Chakraborty
language : en
Publisher: Oxford University Press
Release Date : 2024-08-31

Fiscal Policy And Public Financial Management written by Pinaki Chakraborty and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-08-31 with Business & Economics categories.

Over time, the scope of public finance, as a branch of economics, has expanded with the changing role of governments. When considered from the positive as well as normative perspectives, this subject is no longer confined to the understanding of only public revenue or taxation, public expenditure, and public debt. Issues related to climate finance and climate change, environmental federalism, and the trans-jurisdictional implications of global public goods have emerged as themes of critical relevance. When it comes to public financial management, several new areas have become relevant for policy, including the understanding of fiscal transparency, legislative control over borrowing, and the establishment of independent fiscal institutions such as fiscal councils. Fiscal Policy and Public Financial Management presents a range of contributions dealing with the evolving frontiers of research on the subject. It highlights specific themes related to direct and indirect taxes, tax evasion, public expenditure and debt, fiscal and environmental federalism, fiscal transparency, budget management, climate change and climate finance, and public sector investment appraisals. The diverse array of issues covered in this volume thus provides important analytical insights on the complexity and challenges of fiscal management in India and the emerging issues in public financial management, including climate finance.

Christian Perspectives On The Role Of The State Justice And Taxation

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Author : Robert F. van Brederode
language : en
Publisher: Springer Nature
Release Date : 2025-07-19

Christian Perspectives On The Role Of The State Justice And Taxation written by Robert F. van Brederode and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-07-19 with Law categories.

This book, Christian Perspectives on the Role of the State, Justice, and Taxation, examines the historical and ongoing influence of Christian ethical thought on taxation, governance, and distributive justice. Building on themes introduced in Political Philosophy and Taxation (Springer, 2022), which focused on secular perspectives, this sequel shifts attention to the contributions of Christian thinkers from Medieval times to the present. The book explores key questions surrounding the role of the state, the relationship between the state and its subjects, the moral right to tax, and what constitutes fairness in taxation. It investigates how Christian ethical teachings have shaped Western political philosophy, particularly in the context of distributive justice, and evaluates their relevance in contemporary discussions. By analyzing the intersection of theology, ethics, and political philosophy, this book provides a deeper understanding of how Christian traditions have influenced historical notions of justice, fairness, and governance. It offers insights into how these principles can inform modern policy debates and ethical considerations in taxation. This book serves as a valuable resource for scholars, students, and professionals interested in religious ethics, political philosophy, and public policy. It invites readers to reflect on the enduring impact of Christian thought on concepts of justice and the responsibilities of the state.

Cadernos Iva 2025

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Author : Sérgio Vasques
language : pt-BR
Publisher: Leya
Release Date : 2025-03-16

Cadernos Iva 2025 written by Sérgio Vasques and has been published by Leya this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-03-16 with Law categories.

A Necessidade de Prevalência da Substância Sobre a Forma na Renúncia à Isençao do IVA nas Operações Imobiliárias - André Areias & Beatriz Vale Rêgo A Quadratura do Triângulo: O Acórdão Hans Bühler e as Operações Triangulares na União Europeia - Artur Torres Pereira A Coima por Falta de Entrega de Imposto no Caso de Correções às Deduções do IVA – Existe Sempre Infração? - Catarina Belim O Caso Finanzamt O (Bons à Usage Unique): Como Determinar o Local de Tributação, em IVA, das Cessões de Vouchers de Finalidade Única - Afonso Costa Gomes & Giorgio Beretta O IVA na Reposição do Equilíbrio Financeiro dos Contratos Públicos - Hugo Salgueirinho Maia & Bárbara Lopes Barbosa O Admirável Mundo Novo dos Serviced Apartments - Isabel Vieira dos Reis O Papel dos Sistemas ERP na Gestão Empresarial do IVA - Joana Branco Pires, Catarina Revez & Inês da Costa Pina O Estranho Caso da Transferência Onerosa da Exploração de Estabelecimento Comercial ou Industrial - Joana Nobre da Silva & João Quaresma Mendes Ainda a Distinção Donativo/Sponsorhip no Mecenato Cultural: Por uma Positivação Descomplexada - José Pedroso de Melo & Ana Moreira da Silva Entidades não Lucrativas, Atividade Económica e Incidência Subjetiva de IVA - Leonardo Marques dos Santos Da Multiplicidade de Operações à Prestação Una – Breve Itinerário na Ótica do IVA - Lídia Santos A Recuperação do IVA Indevidamente Pago - Manuel da Gama Quaresma IVA sem Tabus: A Economia Digital a Nu no OnlyFans - Mariana Magalhães Rapoula O IVA na Era Digital: Desenvolvimentos Recentes - Marta Machado de Almeida & João de Freitas Jacob Os Vales e o IVA: Onde Estamos após o Acórdão C-68/23 Finanzamt O (Bons à usage unique)? - Miguel Correia O IVA na Reabilitação Urbana - Pedro Marinho Falcão & Eva Dias Costa Os Almoços Grátis Estão Sujeitos a IVA? - Raquel Montes Fernandes Formas Contratuais de Cooperação de Empresas: Regime de IVA nas Relações Internas - Tânia de Almeida Ferreira & Filipe Gomes

Cadernos Iva 2023

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Author : Sérgio Vasques
language : pt-BR
Publisher: Leya
Release Date : 2023-11-22

Cadernos Iva 2023 written by Sérgio Vasques and has been published by Leya this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-11-22 with Law categories.

Dedução de IVA Liquidado Indevidamente - Afonso Arnaldo & Patrícias de Sousa Silva Implicações em IVA dos Ajustamentos de Preços de Transferência - Alexandra Martins Mind the VAT Gap: Análise e Reflexões sobre as Propostas de Alteração das Regras do IVA para a Era Digital - Amílcar Nunes, Catarina Anjo Balona & Isabel Santos Os Desafios do IVA na Era das Plataformas Digitais - Ana Moreira da Silva Erro na Autoliquidação do IVA em Serviços de Construção Civil - e Agora? - Catarina Belim A Revenda de Salvados pelas Empresas de Seguros – O Caso Generali Seguros - Conceição Gamito & Nídia Rebelo Venda de Carteiras de Crédito, Locação Financeira e IVA - Conceição Soares Fatela Reabilitação Urbana na Acepção do IVA: Nota Metodológica - Daniel S. de Bobos-Radu IVA, Salvados e o Recente Acórdão do Tribunal de Justiça da União Europeia: A Salvação Possível - Guilherme Maria Muralha O IVA e a Transmissão de Benfeitorias - Isabel Vieira dos Reis & Martim Magalhães A Morte da Declaração do IVA - Isabella Barreto O Conceito de Finalidade Terapêutica e os Dispositivos Médicos - Joana Branco Pires & Rita Simão Os Preços Praticados e o Conceito de Organismo sem Finalidade Lucrativa em sede de IVA - Leonardo Marques dos Santos & Carlota Calçada Soares IVA nos Cancelamentos e No-Shows em Hotelaria - Manuel da Gama Quaresma Em que Medida pode o IVA Contribuir para uma Solução Concertada de Tributação de Robots? - Mariana Magalhães Rapoula O Quantum da Contraprestação no IVA e a Estrutura do Imposto: Algumas Reflexões - Miguel Correia Ainda Posso Pedir para Colocar o NIF ?: Questões sobre a Emissão de Segunda Via e Retificação de Faturas - Nuno de Oliveira Garcia & Maria Rita Nascimento A “Nova” Revisão Oficiosa e o “Atropelo” do Direito à Dedução de IVA - Raquel Montes Fernandes A Dedutibilidade do IVA nas Atividades de Investigação e Desenvolvimento - Serena Cabrita Neto, Liliana Piedade & Raquel Santos Ferreira IVA, Cessão de Créditos e Regularização de Imposto: Direito Europeu e Prática Nacional - Sérgio Vasques Regularizações de IVA – Provar para quê? - Susana Claro & Nicole Gomes da Silva

The Power Of Logic 6e

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Author : Frances Howard-Snyder
language : en
Publisher:
Release Date : 2019-07-25

The Power Of Logic 6e written by Frances Howard-Snyder and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-07-25 with Logic categories.

This edition of The Power of Logic offers an introduction to informal logic, traditional categorical logic, and modern symbolic logic. The authors' direct and accessible writing style, along with a wealth of engaging examples and challenging exercises, makes this an ideal text for today's logic classes. Instructors and students can now access their course content through the Connect digital learning platform by purchasing either standalone Connect access or a bundle of print and Connect access. McGraw-Hill Connect® is a subscription-based learning service accessible online through your personal computer or tablet. Choose this option if your instructor will require Connect to be used in the course. Your subscription to Connect includes the following: * SmartBook® - an adaptive digital version of the course textbook that personalizes your reading experience based on how well you are learning the content. * Access to your instructor's homework assignments, quizzes, syllabus, notes, reminders, and other important files for the course. * Progress dashboards that quickly show how you are performing on your assignments and tips for improvement. * The option to purchase (for a small fee) a print version of the book. This binder-ready, loose-leaf version includes free shipping. Complete system requirements to use Connect can be found here: http://www.mheducation.com/highered/platforms/connect/training-support-students.html