Relevant bibliographies by topics / Added-value tax (VAT)

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Academic literature on the topic 'Added-value tax (VAT)'

Author: Grafiati
Published: 4 June 2021
Last updated: 2 February 2022

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Journal articles on the topic "Added-value tax (VAT)"

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Canıkalp, Ebru, İlter Ünlükaplan, and Muhammed Çelik. "Estimating Value Added Tax Gap in Turkey." INTERNATIONAL JOURNAL OF INNOVATION AND ECONOMIC DEVELOPMENT 2, no. 3 (2015): 18–25. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.23.2002.

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As an important issue in the fiscal structure of a country, tax gap is defined as the difference between tax burden that the taxpayer should face and the amount actually paid. In this study, tax gap was evaluated by the framework of the Value Added Tax. The reason behind this choice, i.e. Value Added Tax Gap (VAT Gap) is to make an effort to evaluate the efficiency of the tax administration, the compliance of the taxpayers and the relationship between policy gap and the compliance gap. With this aim, VAT Gap and the various methods to calculate this gap were examined. Furthermore, based on the reports by the European Commission, VAT Gap in Turkey for 1993-2014 period were estimated and evaluated by employing the top-down method.
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Dangal, Dilnath. "Value Added Tax in Nepalese Context." NUTA Journal 5, no. 1-2 (December 31, 2018): 87–94. http://dx.doi.org/10.3126/nutaj.v5i1-2.23462.

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A value added tax (VAT) is a tax not on the total value of the commodity being sold, but on the value added by the last trader. Developing countries are engaging in the study of VAT more seriously as it is the source of tax revenue which has high tax potential yield among the existing tax systems. In this situation, this paper intended to assess practices of VAT and VAT administration as well as its contribution on GDP in Nepalese context. More so, the study collected secondary data which are analyzed based on descriptive/comparative methods. The study found that, sales tax has been replaced by VAT since 1997 in Nepal. Before that sales tax played a vital role to collect revenue and resources mobilization. Department of VAT and its field offices were/are responsible for administering VAT functions that was/is not yet attractive and efficient. However, data shows that collecting VAT is in increasing order. In Fiscal Year 2014/15 it came to NRs. 11516 crore which was 5.42 percent of GDP, 29.60 percent of total revenue and 48.14 percent of indirect tax revenue. And the contribution of VAT as percent of GDP remained at average of 4.04 percent during the study period (2002/2003 to 2014/2015).
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Moina, Anto. "Tax Planning On Value Added Tax (VAT)." International Journal of Scientific and Research Publications (IJSRP) 11, no. 6 (April 12, 2021): 306–7. http://dx.doi.org/10.29322/ijsrp.11.06.2021.p11440.

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Volna, Egor S., Elena B. Mishina, and Natalya L. Savchenko. "Improving the value added tax forecasting tools." Herald of Omsk University. Series: Economics 18, no. 4 (December 28, 2020): 9–18. http://dx.doi.org/10.24147/1812-3988.2020.18(4).9-18.

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The value added tax (VAT) prediction is one of the essential tools to form the Russian Federation federal budget. Presently, there are various methods and tools to forecast taxes, including VAT. This research proposes to enhance the estimation of VAT inflow into the federal budget singling out certain formation factors in the GDP structure. The dynamics of the federal budget income in the period 2010-2019 has been examined. It has been stated that VAT refers to non-oil and gas revenues, while the structural analysis of this tax enables to single out domestic production VAT and import related VAT. This tax sum division has become a basis for building federal budget VAT income forecasting models. The primary model takes into account the GDP dynamics in the given period, as well as the GDP to federal budget incomes ratio and their main elements. To develop a more accurate VAT forecasting model the above mentioned tax has been divided into two components - imports VAT and domestic consumption VAT. The imports VAT evaluation is done via the share of projected imports, which in its turn is calculated by the marginal propensity to imports. The domestic consumption VAT is done via the GDP share previously stripped off the import value. During research the excellences and faults of each model have been highlighted. The conclusion about the expediency of models based on separating imports VAT and domestic consumption VAT application for VAT forecasting has been made.
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Rakovský, Peter. "Digitalisation of the Value Added Tax." Bratislava Law Review 5, no. 1 (June 30, 2021): 111–20. http://dx.doi.org/10.46282/blr.2021.5.1.240.

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This paper focuses on Value Added Tax (VAT), due to the importance of indirect taxes as one of the most vital tax revenue generators in the EU. VAT is more stable and contributes more to the tax mix than direct taxes. However, the VAT gap is still a serious problem for the national governments, as it reduces the overall tax revenue. Tax authorities are looking for more opportunities to reduce the information asymmetries between them and the taxation subjects. Due to that, collection and analysis of big data seems to be an excellent opportunity to do so in the Slovak Republic as well. One of the biggest sources of big data in VAT in Europe and the world is formed by the so-called “real-time reporting” and electronic filing, since electronic filing is mandatory in the majority of EU countries nowadays. However, policy makers should bear in mind that the mere collection of data is not enough (Bal, 2014). The main subject of this paper is to find, analyse and take into account the most important measures of VAT in the context of digitalisation. In addition, this paper focuses on new trends and challenges for VAT in the Slovak Republic, which may follow the trends within the world.
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Madzivanyika, Ezera. "A diagnosis of the deficiencies in the Zimbabwean value added tax system." Public and Municipal Finance 6, no. 2 (July 3, 2017): 16–26. http://dx.doi.org/10.21511/pmf.06(2).2017.02.

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The paper analyzes the Zimbabwean VAT system. The main objective was to establish and evaluate the gaps within the Zimbabwean VAT system, with the view of closing them so that the Zimbabwean VAT is attuned to the dictates of the best practice VAT. A review of literature was used and the main sources of information were the Zimbabwe Revenue Authority, the South African Revenue Services, literature from various journal articles and books and various reports and legislative instruments. The key finding of the study was that the Zimbabwean VAT system falls short of both the South African and best practice VATs. The main reasons for the gap are; a narrow VAT base fuelled by rampant VAT zero-rates and exemptions; it defies the destination principle; it does not conform to the principle of tax neutrality and tax simplicity; and it has high costs of collection and compliance. The study recommends that the Zimbabwean VAT system should be aligned to the best practice VAT through streamlining VAT privileges and correctly implementing the destination principle. Adequate funding should be allocated to the Zimbabwe Revenue Authority in order to embrace the Information Communication Technology (ICT) drive to reduce costs of compliance and collection.
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Gnawali, Achyut. "Tax Payers’ Knowledge Towards Value Added Tax in Nepal." Journal of Nepalese Business Studies 11, no. 1 (December 31, 2018): 76–86. http://dx.doi.org/10.3126/jnbs.v11i1.24205.

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Value added tax (VAT) has been the most essential choice as an ingredient of tax reforms of developing countries like Nepal, which leads to revenue enhancement and sustainable economic development. As VAT was a new concept in Nepal, a comprehensive taxpayer education program was launched to impart knowledge regarding the various aspects of VAT to parliamentarians, industrialists, businesspersons, consumers as well as various sections of the society. The study used descriptive and survey research design. Data were collected through questionnaires. Statistical tools were used to make a proper analysis. It is found that more than 88 percent of respondents are aware enough to ask tax invoice after purchasing goods or services. Most of them ask for tax invoice to get the authenticity of sellers. VAT must be successful and this largely depends upon the public awareness, honesty, faith and morality of tax officials and the business community. There is a need for willpower and action. It is also found that taxpayers’ awareness programme and tax education play prime role to increase the VAT revenue in Nepal.
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Chumakova, N. A., and Zh A. Adamyan. "PROBLEMATIC ISSUES OF THE ADDED VALUE TAX." Scientific bulletin of the Southern Institute of Management, no. 3 (October 7, 2018): 88–93. http://dx.doi.org/10.31775/2305-3100-2018-3-88-93.

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The reform of the budgetary and administrative spheres of legislation at the present stage is inextricably linked with the direction taken at the state level to stabilize the economy in the country, as well as to stimulate its growth. Particularly important element of this phenomenon is taxes, which represent the main source of revenues in the country’s budget and financial system. Today in the sphere of economy and financial regulation there is a question of increase of taxes. The President of the Russian Federation has already signed a law, according to which from January 1, 2019 the VAT rate increases from 18 to 20%. At the same time, the existing VAT benefits in the form of an exemption from this tax, as well as the VAT rate of 0% and 10% remain. The reform of the law on VAT (in addition to the increase of budget revenues from tax amounts) intended to eliminate the economic failure of the application of VAT and simplification of VAT administration. It should be noted that the problems arising from the improvement of indirect taxation, in this case, affecting the value added tax, are currently relevant for Russia. Starting from 1992, when VAT was introduced in Russia for the first time, to the present day, there are clashes of opinions of the warring parties about the relevance of the value added tax. The problems affect the level of rates and the procedure for calculating tax liabilities, the volume and structure of benefits, the procedure for VAT collection in the movement of goods and services between foreign partners, as well as the probability of its replacement with sales tax or the establishment of a single VAT rate. And this is not the most complete list of problems arising from the reform of the value added tax.
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Muguchu, Jane, Nelson H. Wawire, and Anthony Wambugu. "Analysis of Value Added Tax Productivity in Kenya." Journal of Economics and Public Finance 6, no. 4 (October 28, 2020): p20. http://dx.doi.org/10.22158/jepf.v6n4p20.

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One of the critical components of Sustainable Development Goals is to strengthen domestic resource mobilization. The target is to have domestic resources contributing at least 75 percent to 90 percent of the financing required to achieve Agenda 2063 (AU, 2015). In an effort to enhance domestic resource mobilization in Kenya, great emphasis has been placed on Value Added Tax whereby the tax authority endeavors to enhance the contribution of VAT collections to GDP from a mean of 6 per cent to 9 percent of GDP. The study sought to estimate the productivity of VAT over the period 1973-2016 using data collected from Kenya National Bureau of Statistics and Kenya Revenue Authority’s database. OLS method was adopted to estimate buoyancy of VAT while divisia index approach was adopted to estimate elasticity of VAT. The study found that, the VAT system was buoyant with a value greater than one while the elasticity was 0.79 which was less than one implying VAT system was inelastic. The study concluded that the tax reforms adopted during the study period had impacted positively on VAT performance hence the buoyancy value greater than one. Therefore, to mobilize more revenue from VAT, reforms focusing on enhancing VAT compliance and expanding tax base should be emphasised.
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Wang, Zhiyuan, Jagdeep Singh-Ladhar, and Howard Davey. "Business tax to value-added tax reform in China." Pacific Accounting Review 31, no. 4 (November 4, 2019): 602–25. http://dx.doi.org/10.1108/par-12-2018-0117.

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Purpose This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value-added tax” reform was seen as an essential element in promoting the economic transition and stimulating the service industries (Jin and Jin, 2013). Design/methodology/approach The paper uses archival and current literature. In undertaking the study, the different periods of indirect tax are examined, prior to 1994, 1994-2012, the changes from 2012 culminating in the new 2017 regime. Attributes of “good” value-added tax (VAT) systems are covered as well as a comparison with New Zealand’s goods and services tax (GST). Findings The paper finds that to align with the international trend of indirect tax development and more efficiently accomplish the economic transition China needs to build a more neutral VAT system with fewer reduced rates and exemptions and the tax system have created tax inefficiencies and increased the compliance cost. VAT is imposing an increasingly significant impact on China’s national economy and industrial structure as well as accountants. Originality/value This is the first study that analyses the indirect tax reforms that are currently being implemented in China and as such has lessons for China but also for VAT/GST in general. We should not forget how special New Zealand’s GST is and the clarity of focus of those who implemented it!
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Dissertations / Theses on the topic "Added-value tax (VAT)"

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Varša, Marcel. "Analysis of Value Added Tax in Slovakia." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-207003.

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The aim of this thesis is to analyze the collection of value added tax in Slovakia since its independence in 1993. The main idea is to compare the collection of VAT at the current moment with the selection in the past, because during last couple of years there has been a significant increase in this area. The origin of the increase can be found in changes in legislation as well as introduction of new action plan which should make VAT collection more effective and clear. I will start with an overview of the tax and continue with historical evolution of the tax in the country. In fist part I will present the changes and tools, which came up recently and may stand behind the improvement. In the other part I will compare the collection of the tax in the past and nowadays. I will also evaluate the domestic values with values of other EU countries and look closer on the level of harmonization of the tax in Slovakia and the rest of European Union.
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Huang, Yuanlong. "China’s Business Tax to Value-Added Tax Reform’s Impact on Corporations’ Investment and Hiring Behavior." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1874.

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In this paper I try to find if the Chinese recent Business Tax to Value-Added Tax Reform (the B2V Reform), which requires companies to adopt value-added tax instead of business tax, has caused the firms to invest more and hire more. I analyze the firms listed in the Shanghai Stock Exchange 50 Index. The results of the analysis show that adopting the new tax method is positively correlated to the increase of capital expenditure and the increase of employees and the effects differ in financial and non- financial firms. Non-financial firms tend to be more influenced by the policy change because they rely on more fixed asset and labor to operate. This study could inform policymakers from governments and corporations about how a VAT system could potentially affect corporate behaviors and operation.
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Adams, Caroline Jane. "VAT compliance in small businesses : a social psychological perspective." Thesis, University of Exeter, 2002. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.251098.

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Gerber, Andre Hein. "The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/73269.

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Electronic commerce (e-commerce) is experiencing exponential growth which is rapidly transforming the traditional approach to international trade. The regulation and facilitation of the rising levels of e-commerce derived digital goods is undoubtedly a challenge for revenue administrations and customs administrations alike. However, it also presents opportunities for higher levels of revenue collection through increased economic activity and, as such, should be supported by e-commerce enabling legislation. Further consideration is required to ascertain whether the current legislation regulating the taxation of e-commerce will suffice, or if further amendments are required to provide for the necessary changes to enhance the tax base to be reflective of the drastic changes in the economy. For SARS better regulation and facilitation of cross-border e-commerce transactions can provide the opportunity to generate additional revenue for Government and enhance economic growth. This can only be achieved by creating an environment whereby an appropriate level of consumer trust is established. To this effect South Africa does have laws addressing key regulatory issues regarding trade in e-commerce. What remains is for SARS to determine the desired extent of levying consumption taxes on cross-border digital goods. Once it has been established, the application thereof must be aligned to guiding international tax principles to further embed the taxation of cross-border trade in digital goods in South Africa by way of continuous regulatory certainty.
Mini Dissertation (LLM)--University of Pretoria, 2019.
Mercantile Law
LLM
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Montanheiro, Luiz Carlos. "The compliance costs of value-added tax with special reference to the antique trade." Thesis, University of Bath, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.320459.

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Smit, Hendrik Jacobus Albertus. "An in-depth study of input tax apportionment methods for value-added tax in South Africa." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23894.

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The general mindset of most vendors is that if they have a valid tax invoice, they can claim all their input VAT. They are, however, not aware of the requirements of section 17(1) of the Value-Added Tax Act. Section 17(1) explains that vendors cannot claim all their input tax if their expense relates to both taxable and non-taxable supplies and that, consequently, input tax need to be apportioned in some or other way. There are several methods of apportionment available to vendors of which the turnover-based method is the only approved method by the South African Revenue Service (SARS) for which no ruling is necessary. This study investigates the most common methods used by vendors, how these methods function and also under which circumstances these methods are recommended. The sectors that are influenced the most by this provision in the Value-Added Tax Act are banks, universities and municipalities. These sectors have large amounts of exempt supplies but also taxable supplies with expenses incurred that cannot be allocated specifically to a certain income. Therefore, a method of apportionment should be used to allocate the input VAT. Information was obtained through financial reports and questionnaires from 29 entities in South Africa. The information was used to calculate an average percentage of apportionment in each sector and also to establish which method of apportionment is the most commonly used method of apportionment in each sector. The conclusion was drawn that there might, under certain circumstances, be uncertainty on whether some income should be included or excluded in the apportionment calculation. Under these circumstances, it is recommended that a ruling should be obtained from SARS to avoid problems in the future. Copyright
Dissertation (MCom)--University of Pretoria, 2010.
Taxation
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Villanueva, Gutiérrez Walker. "The taxable events for the Value-Added Tax (VAT) based on a Comparative Law approach." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115871.

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This article analyzes the definitions of the main taxable events for the Value-Added Tax (VAT) based on a comparative approach to thelegislation of different countries (Spain, Mexico, Chile, Colombia, Argentina and Peru). In this regard, it analyzes which legislations offer definitions according to the principles of generality, fiscal neutrality and legal certainty for VAT. Moreover, it points out that the VAT systems of those countries do not require as a condition for the configuration of the taxable events that the transactions involve a «value added» or a final consumption. In the specificcase of «supplies of goods», the VAT systems have a similar definition of the taxable event, although there are a few differences. However, in the case of«supplies of services», which is the most important taxable event for VAT, there are important differences at the time each country defines it. This is not a desirable effect for the international trade of services, since the lack of harmonization produces double taxation or double non taxation.
El trabajo aborda la definición de los hechos gravados principalesen el Impuesto al Valor Agregado (IVA) en el derecho comparado (España, México, Chile, Colombia, Argentina y Perú), evaluando qué legislaciones proponen una definición conforme a los principios de generalidad, deneutralidad y de seguridad jurídica. Destaca que ninguna de las legislaciones exige como condición para la configuración de los hechos gravados que setrate de transacciones que generen «valor agregado» o que se trate de bienes o servicios susceptibles de consumo final. En el caso de la venta de bienes muebles, hay coincidencia en la definición del hecho gravado, aunque con matices de diferencia. En cambio, en la definición de servicios, que es la hipótesis más importante del impuesto, hay grandes diferencias entre las legislaciones. Ello definitivamente no es deseable, considerando el comercio internacional de servicios, por cuanto la falta de armonización produce fenómenos de doble imposición y doble no imposición.
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Sezgin, Fevza. "Value-added Tax In European Taxation System And Harmonization Of Vat During The Integration Process Of Turkey." Master's thesis, METU, 2007. http://etd.lib.metu.edu.tr/upload/12608829/index.pdf.

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This thesis analyzes tha value added tax (VAT) in the European Union (EU). Primarily,the issue of tax harmonization and legal basis of tax harmonization in the context of European Union is studied. Furthermore, this thesis makes a comparision of VAT legislation in the EU and Turkey and identifies differences between the EU VAT system and Turkish VAT Law.Lastly, within the framework of finding similarities between Turkish and EU VAT legislation,the thesis tries to examine whether major harmonization laws are needded to be adopted in the accession process in the field of VAT.
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Rourke, Lizel. "South African value-added tax implications of interactive gambling in the absence of detailed place of supply rules." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26425.

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Interactive gambling transactions take place over the internet, which is essentially a borderless environment. Typically, interactive gambling providers are located off-shore in tax-friendly destinations in order to maximise their profits. In the context of cross-border transactions, value-added tax (VAT) place of supply rules provide certainty regarding where a supply is deemed to take place in order to determine the correct treatment for VAT purposes. In contrast to a number of other countries, South Africa has limited place of supply rules. This creates uncertainty regarding where the activities of a non-resident supplier is deemed to take place. The absence of detailed place of supply rules impacts on the determination of whether the transaction will be liable to VAT in South Africa and also creates uncertainty regarding whether or not a non-resident is liable to register for VAT in South Africa. The main purpose of this study is to critically analyse the South African VAT implications of interactive gambling in the absence of detailed place of supply rules. This objective is achieved by analysing the South African VAT Act in the context of interactive gambling legislation to determine whether it succeeds in providing certainty regarding the place of supply of interactive gambling for purposes of the VAT Act. This analysis highlights the problems associated with the limited place of supply rules in South Africa. This study also critically analyses the legislation in a number of countries with place of supply rules from a South African perspective. The study concludes that the VAT place of supply rules in South Africa are not specific enough to create certainty regarding where the supplies of a non-resident interactive gambling supplier to a South African resident is deemed to take place and consequently whether the supply will be subject to VAT in South Africa. This may result in a failure to bring these transactions within the VAT net. The study further concludes that the place of supply rules in the European Union are in line with the guidelines issued by the Organisation for Economic Co-operation and Development (OECD) as well as recent South African case law (albeit not specifically related to the place of supply for VAT purposes), which indicates that interactive gambling transactions should be taxed where the consumer is situated. By implementing place of supply rules based on European legislation, through amending the current legislation or by issuing interpretation guidance, the problems associated with the limited place of supply rules in South Africa can be alleviated. This will also ensure that South African providers of interactive gambling services can compete on an equal footing with off-shore providers. AFRIKAANS : Inter-aktiewe dobbel transaksies vind plaas oor die internet, wat in beginsel ‘n grenslose omgewing is. Die verskaffers van inter-aktiewe dobbel dienste is tipies nie-inwoners wat gebaseer is in belastingvriendelike bestemmings om sodoende hulle winste te maksimeer. In die konteks van hierdie oorgrens transaksies, verskaf plek van lewering reëls duidelikheid oor waar lewering geag word plaas te vind om sodoende die korrekte behandeling in terme van belasting op toegevoegde waarde (BTW) vas te stel. Anders is in verskeie ander lande, het Suid-Afrika beperkte plek van lewering reëls. Dit veroorsaak onduidelikheid oor waar die aktiwiteite van ‘n nie-inwoner geag word plaas te vind. Die afwesigheid van gedetailleerde plek van lewering reels gee ook aanleiding tot onsekerheid oor of die transaksies van die nie-inwoner onderworpe sal wees aan BTW in Suid-Afrika, asook oor die verpligting van die nie-inwoner om in Suid-Afrika vir BTW te registreer. Hierdie studie het ten doel om die Suid-Afrikaanse BTW gevolge van inter-aktiewe dobbel in die afwesigheid van plek van lewering reëls krities te analiseer. Dit word bereik deur die BTW-wet in die konteks van inter-aktiewe dobbel te ontleed om sodoende vas te stel of die BTW-wet daarin slaag om duidelikheid te verskaf oor die plek van lewering van oorgrens inter-aktiewe dobbel transaksies. Hierdie analise bring die probleme wat gepaard gaan met die beperkte plek van lewering reels in Suid-Afrika na vore. Die studie kom tot die slotsom dat die huidige BTW plek van lewering reels in Suid-Afrika nie spesifiek genoeg is om duidelikheid te verskaf oor waar ‘n nie-inwoner se lewering van inter-aktiewe dobbel dienste aan ‘n Suid-Afrikaanse inwoner geag word plaas te vind nie. Gevolglik is daar onduidelikheid oor of hierdie transaksies onderworpe sal wees aan BTW in Suid-Afrika. Dit mag tot gevolg hê dat hierdie transaksies moontlik die Suid-Afrikaanse BTW-net ontglip. Die studie kom verder tot die gevolgtrekking dat die plek van lewering reëls wat in die Europese Unie toegepas word, bepaal dat inter-aktiewe dobbel transaksies vir BTW doeleindes belasbaar is waar die klient geleë is. Dit is in ooreenstemming met die riglyne van die OECD, sowel as onlangse Suid-Afrikaanse regspraak (alhoewel die betrokke hofsaak nie spesifiek die plek van lewering vir BTW doeleindes aangespreek het nie). Deur soortgelyke plek van lewering reëls in Suid-Afrika te implementeer kan die probleme wat met die beperkte plek van lewering reëls gepaard gaan, verminder word. Dit kan vermag word deur bestaande wetgewing te wysig of deur interpretasie riglyne deur die Suid-Afrikaanse Inkomstediens uit te reik. Die implementering van plek van lewering reëls sal ook verseker dat Suid-Afrikaanse verskaffers van inter-aktiewe dobbel dienste op ‘n gelyke voet met nie-inwoners kan kompeteer.
Dissertation (MCom)--University of Pretoria, 2012.
Taxation
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Klein, A. E. (Abraham Eduard). "An international comparative study of the value-added tax implications of change in use adjustments by residential property developments." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/30707.

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Residential property developers face an ever-increasing problem of disposing of their newly built residential premises. The problem exists because of an oversupply of residential property and a decrease in property sales over the past few years. The VAT consequences of such a change in use of a property could have catastrophic implications for the property developer in terms of cashflow. In the 2010 budget speech, the Minister of Finance of South Africa acknowledged that harsh VAT legislation exists. The aim of this study is to determine a way of amending South African VAT legislation to accommodate property developers during the period when residential properties are temporarily let out. It was concluded that South Africa’s current VAT legislation with regard to change in use of residential properties is far worse than that of New Zealand and Australia, but that the proposed amendments will offer some degree of relief. The situation, even after implementing the amendments to legislation, will still not give sufficient relief and another solution is put forward for consideration.
Residensiële eiendomsontwikkelaars staar toenemende probleme met die verkoop van hulle nuutgeboude residensiële eiendomme in die gesig. Die probleem het ontstaan weens die toenemende beskikbaarheid van residensiële eiendomme in die mark, sowel as die afname in die eiendomsmark die afgelope paar jaar. Die BTW-gevolge van sodanige verandering in gebruik van ʼn eiendom mag katastrofiese gevolge vir die eiendomsontwikkelaar inhou wat betref kontantvloei. In die 2010-begrotingsrede het die Minister van Finansies van Suid-Afrika erken dat problematiese BTW wetgewing bestaan. Die doel van hierdie studie in om te bepaal in watter mate die Suid-Afrikaanse BTW-wetgewing verander kan word ten einde eiendomsontwikkelaars te akkommodeer gedurende die periode waarin hulle eiendomme tydelik uitverhuur word. Daar is gevolglik vasgestel dat Suid-Afrika se BTW-wetgewing met betrekking tot die verandering in gebruik deur eiendomsontwikkelaars erger is as die wetgewing in Nieu-Seeland en Australië, maar dat die voorgestelde wetswysigings ietwat van ʼn verligting sal bied. Die situasie, selfs ná die implementering van die wetswysigings, sal steeds nie voldoende verligting bied nie en ʼn ander oplossing word voorgestel.
Dissertation (MCom)--University of Pretoria, 2012.
Taxation
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Books on the topic "Added-value tax (VAT)"

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Centre, ZRA Advice. Value added tax: Vat guide. Lusaka, Zambia: ZRA Advice Centre, Zambia Revenue Authority, 1999.

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Lovell, William. Understanding VAT. London: Pitman, 1990.

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Lovell, William. Understanding VAT. London: Pitman, 1991.

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Allen, C. R. VAT for business. (Milton Keynes): (Institute of Chartered Accountants in England and Wales), 1987.

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VAT in Nepal. Kathmandu: Heritage Publishers & Distributors Pvt. Ltd., 2012.

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Mathis, Alexandre. VAT indicators. Luxembourg: Office for Official Publications of the European Communities, 2004.

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Lee, David. VAT, a practical handbook. 2nd ed. London: Hodder & Stoughton, 1992.

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Miles, Colin. VAT and imports & exports. Bicester: CCH Editions, 1987.

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Andrews, Dayna B. Value-added tax (VAT) and flat tax proposals. Hauppauge, NY: Nova Science Publishers, 2011.

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Allen, Chris. Guide to VAT in business. Bicester: CCH Editions, 1987.

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Book chapters on the topic "Added-value tax (VAT)"

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Riccardi, Lorenzo, and Giorgio Riccardi. "Business Tax and Value Added Tax." In China VAT, 39–43. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-5967-9_3.

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Riccardi, Lorenzo, and Giorgio Riccardi. "Consolidation of the Busines Tax and Value Added Tax." In China VAT, 45–54. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-5967-9_4.

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Riccardi, Lorenzo, and Giorgio Riccardi. "The Historical Development of Value Added Tax in China." In China VAT, 33–38. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-5967-9_2.

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Fehr, Hans, Christoph Rosenberg, and Wolfgang Wiegard. "VAT Policy Options for an Integrated Europe." In Welfare Effects of Value-Added Tax Harmonization in Europe, 45–79. Berlin, Heidelberg: Springer Berlin Heidelberg, 1995. http://dx.doi.org/10.1007/978-3-642-79493-3_3.

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Raboy, David G. "Implications of the Form of Vat on Incidence and Other Factors." In The Value-Added Tax: Orthodoxy and New Thinking, 69–86. Dordrecht: Springer Netherlands, 1989. http://dx.doi.org/10.1007/978-94-009-2496-3_4.

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Frunza, Marius-Cristian. "VAT." In Value Added Tax Fraud, 85–93. Routledge, 2018. http://dx.doi.org/10.4324/9781315098722-5.

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Slorach, J. Scott, and Jason Ellis. "23. Value Added Tax." In Business Law 2020-2021, 231–34. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198858393.003.0023.

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This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with Her Majesty’s Revenue and Customs (HMRC). He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.
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Slorach, J. Scott, and Jason Ellis. "23. Value Added Tax." In Business Law, 230–34. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780192844316.003.0023.

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This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with HMRC. He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.
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Slorach, J. Scott, and Jason Ellis. "23. Value Added Tax." In Business Law 2019-2020, 233–36. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198838579.003.0023.

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This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with Her Majesty’s Revenue and Customs (HMRC). He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT which he has paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.
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Wright, Kathryn, Clare Firth, Lucy Crompton, Helen Fox, Frances Seabridge, Susan Wigglesworth, and Elizabeth Smart. "9. Value added tax." In Foundations for the LPC 2019-2020, 139–47. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198838562.003.0009.

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Value added tax (VAT) is a tax charged on supplies of goods and services made by businesses that have (or should have) registered for VAT. This chapter discusses the circumstances in which VAT is charged; the rates of VAT; when VAT can be reclaimed; accounting for VAT; and doing VAT calculations.
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Conference papers on the topic "Added-value tax (VAT)"

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Puspitawati, Lilis, and Wiko Ramdhani Hartono. "The Effect of Macro Economic Variables on Value Added Tax (VAT)." In Proceedings of the International Conference on Business, Economic, Social Science, and Humanities – Economics, Business and Management Track (ICOBEST-EBM 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200108.049.

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NIPERS, Aleksejs, and Irina PILVERE. "ASSESSMENT OF VALUE ADDED TAX REDUCTION POSSIBILITIES FOR SELECTED FOOD GROUPS IN LATVIA." In RURAL DEVELOPMENT. Aleksandras Stulginskis University, 2018. http://dx.doi.org/10.15544/rd.2017.048.

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Value-added taxes (VAT) are applied in the European Union (EU) Member States in accordance with Directive 2006/112/EC to limit distortions in competition in the common European market. Latvia is one of the five EU Member States where reduced VAT rates are not applied to food products, and the food is taxed at the standard rate of 21%. For this reason, food producer organisations discuss the introduction of a reduced VAT rate for selected fruits, berries, vegetables as well as potato grown in Latvia. The overall aim of the present research is to assess the effect of reduction of the VAT rate from 21 to 5% for selected food groups: fresh fruits, berries, vegetables and potato produced in Latvia. The research estimated a decrease in the price for the mentioned food groups, identified a potential increase in consumption and forecasted the effect of the VAT rate reduction on the amount of tax revenue collected by the central government. The research found that the reduction of the VAT rate from 21 to 5 % would result in a price decrease ranging from 1.9 to 3.5% for fruits, berries, vegetables and potato, the consumption of fresh fruits and berries would increase, on average, in the range of 1.2–2.3%, while the consumption of fresh vegetables would increase, on average, in the range of 1.2–2.1%, yet in a short-term the tax revenue paid to the government would decrease in the range of EUR 3.9–5.7 million. Nevertheless, in a medium-term, a significant positive effect on the producers of fruits, berries, vegetables and potato that operate legally in the agricultural industry could be expected, as the negative effect of the shadow economy decreases.
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Basir, Abdul, and Adi Barata. "Can Input Tax of That Discovered on The Audit Process Be Treated as Value Added Tax (VAT) Credit? A Legal Perspective Analysis." In International Conference on Law, Economics and Health (ICLEH 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200513.001.

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Li, Wenxia. "Empirical Research on the Influence of Replacing the Business Taxwith a Value-added Tax (VAT) to the Overall Tax Burden of Enterprises in Hubei." In Advanced Science and Technology 2016. Science & Engineering Research Support soCiety, 2016. http://dx.doi.org/10.14257/astl.2016.121.03.

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Ai, Wenguo, and Shunyin Fan. "Empirical Research on the Effect of the Business Tax (BT) to Value-Added Tax (VAT) Reform on the Financial Performance of Listed Real Estate Companies." In International Conference on Construction and Real Estate Management 2018. Reston, VA: American Society of Civil Engineers, 2018. http://dx.doi.org/10.1061/9780784481745.026.

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Honajzrová Banús, Shirley Consuelo. "COMPARATIVE ANALYSIS OF VAT REFUNDS SYSTEMS TO FOREIGN TOURISTS IN ARGENTINA, COLOMBIA, ECUADOR, AND URUGUAY. THE CASE OF THE TAX-FREE SHOPPING." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.s.p.2020.127.

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The presented contribution focuses on describing the Value Added Tax refund to foreign tourists, specifically the Tax-Free Shopping incentive, that increases tourists’ propensity to buy retail goods where shopping can even sometimes be the primary reason for traveling. To have a practical analysis and comparison, four economies from South America were chosen. Colombia and Ecuador whose tax-refund system is entirely operated by the State and Argentina and Uruguay whose governments have decided to outsource their VAT refund service to tourists having private companies operate them. Adding to this, an evaluation of the main characteristics of these countries regarding the competitiveness of their tourism sector was gathered with data obtained from the Travel & Tourism Competitiveness Index (TTCI) Report (2019). The findings of this research provide a benchmark to tourism policymakers interested in assessing changes overtime on this type of incentive.
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Reports on the topic "Added-value tax (VAT)"

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Hamudi, Simbarashe. Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe. Institute of Development Studies (IDS), July 2021. http://dx.doi.org/10.19088/ictd.2021.013.

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Value added tax is a key tax for generating revenue in Zimbabwe and all African states, and for financing the budget in African countries. VAT revenue has an essential role in budgetary policymaking. Every year revenue authorities are not collecting large amounts of VAT for various reasons, including ineffective administration and tax evasion. This brings the question of the reform of the VAT system to the forefront. In Zimbabwe, attempts to improve VAT revenue collection have been made over several years. Hopes were pinned on the use of fiscalisation and audits of VAT refunds.1 However, traders continue to evade VAT – and this has led to the introduction of value added withholding tax to improve VAT revenue collection.
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Mascagni, Giulia, Roel Dom, and Fabrizio Santoro. The VAT in Practice: Equity, Enforcement and Complexity. Institute of Development Studies (IDS), January 2021. http://dx.doi.org/10.19088/ictd.2021.002.

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The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentives for buyers and sellers, and because of the paper trail it creates. Being a rather sophisticated tax, however, the VAT is complex to administer and costly to comply with, especially in lower-income countries. This paper takes a closer look at how the VAT system functions in practice in Rwanda. Using a mixed-methods approach, which combines qualitative information from focus group discussions with the analysis of administrative and survey data, we document and explain a number of surprising inconsistencies in the filing behaviour of VAT-remitting firms, which lead to suboptimal usage of electronic billing machines, as well as failure to claim legitimate VAT credits. The consequence of these inconsistencies is twofold. It makes it difficult for the Rwanda Revenue Authority to exploit its VAT data to the fullest, and leads to firms, particularly smaller ones, bearing a higher VAT burden than larger ones. There are several explanations for these inconsistencies. They appear to lie in a combination of taxpayer confusion, fear of audit, and constraints in administrative capacity.
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