Academic literature on the topic 'Fiscal efficiency of the value added tax'
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Journal articles on the topic "Fiscal efficiency of the value added tax"
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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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Liko, Elida. "Value Added Tax Collection Efficiency and Economic Activity." Revista de Gestão Social e Ambiental 18, no. 11 (2024): e09450. http://dx.doi.org/10.24857/rgsa.v18n11-152.
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Objective: Revenue enhancement through improving the tax efficiency generates more income for the government without increasing the tax burden, and sustain economic growth. The objective of this study is to investigate the relationship between value added tax collection efficiency and growth. Theoretical Framework: Endogenous economic growth model allows for investigating the effects of fiscal policy on growth. In tax literature, indirect taxes are considered close to growth because they do not discourage saving and investment. The study decomposes the VAT revenues and use the VAT C efficiency to estimate the impact on growth. Method: The methodology adopted for this research is based on structural vector autoregressive SVAR. SVAR allows us to impose structural restrictions according to economic theory and to analyze the impact that an individual shock has on other variables included in the model. Results and Discussion: The study found that value added C -efficiency has a small and positive impact on growth, only in the short term. The maximum effect is in the third quarter, when one percentage point improvement in collection efficiency, increase the real per capita GDP, about 0.3 percent. Further improvements in collection efficiency are needed to generate more tax revenues and sustain growth. The study also found that total tax to GDP has a positive impact on growth, that is significant only in the short time. Government expenses have supported economic growth. An increase in government expenses as a percentage of GDP, is followed by an improvement in real per capita GDP with about 1.05 percent, average impact. Research Implications: The present research uses four fiscal variables, and only inflation rate based on GDP deflator as a control variable. Further research could be extended by including other control variables. Originality/Value: This study contributes to the tax literature in developing countries by estimating the impact of VAT on growth using C -efficiency ratio.
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Lobodina, Z., A. Kizyma, and L. Marushchak. "Estimating the fiscal and regulatory role of value added tax." Galic'kij ekonomičnij visnik 67, no. 6 (2020): 129–36. http://dx.doi.org/10.33108/galicianvisnyk_tntu2020.06.129.
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The impact of value added tax (hereinafter – VAT) on the socio-economic development of the state is investigated in this paper. Here it is considered as a tool of the mechanism of budgetary resources formation and regulation of taxpayers’ welfare and activities. It is determined that, in addition to the reduction of tax rate, the public authorities and local governments should provide favorable conditions for doing business, implement measures for anticorruption and market anti-monopoly. To compensate for the expences of budgetary resources occurring as a result of possible reduction in the value added tax rate, it is necessary to look for alternative sources of pumping up the state budget. Such situation could weaken Ukraine's competitiveness, increase distrust of potential investors, and deactivate attracting investments into the country's economy. In order to stimulate certain economic activities, to increase the volume or the level of availability of certain goods (services)consumption, the tax legislation provides certain preferences for value added tax, particularly – lowering the tax rate, tax exemptions, , tax credit, tax benefits. In addition, the regulatory impact of VAT as a financial instrument on the taxation system is revealed in this paper. The peculiarities of VAT administration in Ukraine and foreign countries are highlighted, the dynamics, tendencies of receipt and reimbursement of VAT in Ukraine are considered. The reasons for tax refund arrears are given and ways to improve VAT administration are proposed. Analysis of the assessment of VAT fiscal efficiency is carried out, the indicators of the assessment of this tax fiscal efficiency are determined. Despite the permanent increase in the absolute amount of this tax and its share in gross domestic product (hereinafter – GDP) and state budget revenues, the fiscal role of VAT is weakened due to such problems as regressive impact on low-income populations, tax evasion and minimization of tax liabilities, growth of volumes of VAT refunds at the expense of budgetary resource.
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Kamdina, Lyudmila, and Ol'ga Simchenko. "Economic Efficiency Assessment of Oil Producers during the Transition to Added Income Tax." Bulletin of Kemerovo State University. Series: Political, Sociological and Economic sciences 2022, no. 4 (2022): 529–35. http://dx.doi.org/10.21603/2500-3372-2022-7-4-529-535.
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Additional income tax depends on the financial result, not on the gross production indicators, as is the case of the mineral extraction tax. The authors described the advantages and disadvantages of the new fiscal regime of additional income tax and calculated it for the oil producing company Udmurtneft JSC. They also assessed the operation efficiency for the Arkhangelsk oil field under two fiscal regimes and concluded that the transition could eventually reduce the tax burden for the company. The article introduces a new model for efficient mineral extraction during transition to the additional income tax regime. The model provides economic efficiency through such indicators as taxable profit, net profit, capital investments, net cash flow, and new present value. A stress analysis revealed various factors that affect the tax value, i.e., the dependence of the new present value on the production level under two fiscal regimes, the management system complex, unit costs per 1 well and 1 ton of oil, the production level and specific costs for 1 well and 1 ton of oil, etc. The efficiency calculations and stress tests showed that the proposed model can be used to control the value of various indicators to achieve optimal new present values. Switching to profit-based tax was found feasible in terms of economic indicators: a higher new present value, a lower tax burden, and more profit, even with increasing costs.
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Permadi, Daniel Gusta, and Suparna Wijaya. "Analysis of determinants of value added tax revenue in Asia." JPPI (Jurnal Penelitian Pendidikan Indonesia) 8, no. 3 (2022): 622. http://dx.doi.org/10.29210/020221385.
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This study aims to obtain empirical evidence of factors that influence VAT receipts from various aspects, including the VAT rate itself, economic factors, tax administration factors, and legal factors. The VAT rate factor is explained by the standard rate and implicit rate variables. Economic factors are explained by the variables of imports, the service sector, and the fiscal deficit. Administrative factors are explained by the variable c-efficiency and government effectiveness. The legal factor is explained by the variables of controlling corruption and law enforcement. This study uses secondary data with the object of research being countries in the Asian continent from 2015 to 2019. The sample countries were selected with certain considerations so that 19 sample countries were obtained. The results of this study indicate that implicit tariffs, the service sector, and government effectiveness have a significant positive effect on VAT receipts, while imports have a significant negative effect on VAT receipts. Meanwhile, standard rates, fiscal deficits, c-efficiency, corruption control, and the rule of law have no significant effect on VAT revenues.
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Olena, Sotnichenko. "Improvement of fiscal efficiency of indirect taxes in Ukraine." Technology audit and production reserves 3, no. 4 (47) (2019): 45–50. https://doi.org/10.15587/2312-8372.2019.171683.
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<em>The object of research is the system of indirect taxation, in particular, the mechanisms of administration of indirect taxes. One of the most problematic places is the lack of efficiency of such taxes, affecting the volume of revenues to the Consolidated Budget of Ukraine.</em> <em>Statistical and economic methods are used to assess the fiscal value of indirect consumption taxes in the structure of budget revenues. The analytical method is used when considering the status of indirect taxes for the reporting period (2014–2018), which gave a complete picture of the amount of budget revenues. The main shortcomings of the system of taxation of indirect taxes are identified and substantiated, the most important of which are: reduction of the fiscal sufficiency of the value added tax (VAT) and the imperfection of the system of administration of indirect taxes. Based on the method of comparing the experience of various countries, the main ways of improving tax administration in Ukraine have been formed.</em> <em>As a research result, it is found that VAT is the main one in terms of budget formation. Its share reached the highest level in 2018 (75.1 %). This is due to the fact that since 2016, a 7 % rate on medicines has been introduced. The second in fiscal efficiency is the excise tax, which tended to increase from 22.9 % in 2014 to 24.3 % in 2017. The third indirect tax is the duty: its share in 2014 was 6.4 %, decreasing to 4.7 % in 2018</em> <em>Thanks to the research, it is established that the level of fulfillment of indirect taxes in Ukraine did not meet the planned indicators. This demonstrates the need to improve the functioning of the tax system. This result can be achieved by reducing the list of preferential VAT transactions and improving the customs legislation of Ukraine in accordance with international standards. The use of foreign experience in the regulation of Ukrainian indirect taxation will contribute to the stabilization of economic growth and the gradual integration of the state into the European community.</em>
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Rasya, Auliavirta, and Wahyu Rejekiningsih Tri. "Analysis of Value Added Tax Revenue in Indonesia from 1990 to 2022." Journal of Economics, Finance And Management Studies 07, no. 10 (2024): 6167–73. https://doi.org/10.5281/zenodo.13896913.
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In enhancing welfare and advancing Indonesia, the government plays a crucial role in promoting economic cooperation and implementing effective fiscal regulations, one of which is through optimizing revenue from the taxation sector. Value Added Tax (VAT) is a key tax instrument that serves as an important source of state revenue. As a significant tax instrument, VAT revenue plays several crucial roles, including supporting the state's fiscal revenue, funding infrastructure development, and providing public services. Therefore, this study aims to analyze the factors influencing VAT revenue in Indonesia. This research uses time series data covering the period from 1990 to 2022. The analytical method employed is the ECM (Error Correction Model) analysis to examine both long-run and short-run effects. The independent variables used in this study include Government Consumption, C-Efficiency, and Import Tariffs. Meanwhile, the dependent variable is VAT revenue in Indonesia. The results of this study show that government consumption and C-efficiency has a positive and significant impact on VAT revenue in both the long-run and short-run. Meanwhile, the import tariff variable negatively and significantly impacts long- run revenue, but has no effect in the short run.
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Udoh, Obot Akpan. "Value Added Tax (Vat) Implementation in Nigeria: Issues and Prospects." International Journal of Public Relations and Social Sciences 1, no. 1 (2025): 92–110. https://doi.org/10.5281/zenodo.15297559.
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<strong>ABSTRACT</strong> Value Added Tax (VAT) serves as a major source of revenue for the Nigerian government, which significantly contributes to economic growth and public budget sustainability. However, VAT implementation in Nigeria has been fraught with several issues, including administrative inefficiencies, non-compliance, dual taxation, and resistance from stakeholders. This article critically explores the implementation of VAT in Nigeria by identifying the difficulties hampering its efficiency and exploring potential opportunities for boosting VAT collection and administration. Using secondary data sources and policy research, the paper gives insights into how VAT might be exploited for enhanced fiscal sustainability. The analysis from 2018 to 2023 demonstrates large changes across different tax categories. The data reveals major patterns, including periods of decline and recovery, which provide insights into the effectiveness of tax policy and economic conditions influencing revenue generation. A decreasing trend began in 2020, likely due to the economic impact of the COVID-19 pandemic. The pandemic led to diminished commercial operations, impacting corporate profitability and, consequently, tax contributions. Besides, the median VAT income numbers for both Non-Import VAT (₦430.27 billion) and NCS-Import VAT (₦126.80 billion) reflect unpredictability in quarterly collections. This shows seasonality in VAT performance, probably connected to economic cycles, consumer demand, and trade activity. However, the combination of reduced corporation tax rates, phased VAT increments, and streamlined withholding tax procedures as proposed in the 2024 tax reform is projected to provide a more predictable and stable tax climate.
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Abidar, Brahim, Slimane Ed-Dafali, and Miloudi Kobiyh. "Determinants of Value-Added Tax Revenue Transfers in Municipalities of Emerging Economies." Economies 13, no. 5 (2025): 117. https://doi.org/10.3390/economies13050117.
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This paper aims to test the hypothesis of the existence of significant tax competition between communes, which mainly concerns the share of value-added tax (VAT) proceeds, by exploring the system for allocating intergovernmental transfers in Morocco and analyzing the determinants of VAT transfers to local authorities. It contributes to fiscal federalism by assessing the design of the decentralized system and intergovernmental transfers. It aims to explore and understand the variables determining decentralization in Moroccan Municipalities over the period 2014–2018, based on institutional, budgetary, and political justifications, as well as their influence on local tax efficiency, highlighting the importance of intergovernmental transfers and their impacts on local government autonomy. We find that VAT revenue transfer antecedents include factors such as public expenditure, fiscal potential, tax effort, and political alignment. The results of this study can help better understand the relationship between VAT and economic variables and guide government tax policies in an emerging economy. This paper offers original perspectives on the importance of an informed vision for government decision-makers to develop effective tax policies considering stringent local budget constraints, the need for VAT revenue autonomy across levels of government, and the need for meeting the redistributive goals of the current VAT system.
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Lim, Setiadi Alim. "Faktor-Faktor Untuk Meningkatkan Penerimaan Pajak Pertambahan Nilai Di Indonesia." BIP's JURNAL BISNIS PERSPEKTIF 13, no. 2 (2021): 130–45. http://dx.doi.org/10.37477/bip.v13i2.219.
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In the current era of the economic crisis caused by the Covid-19 virus pandemic, the performance of tax revenues worldwide is declining. Indonesia's tax revenues in 2020 experienced a significant decline, including Value Added Tax receipts which decreased by 14.89% compared to 2019. This study shows that in the current situation there are factors that support and hinder the increase in Value Added Tax revenues. Factors that support the increase in Value Added Tax revenue include: an increase in the fiscal deficit, a decrease in imports, a longstanding Value Added Tax, and the efficiency of tax administration by the government. Meanwhile, the factors that hindered the increase in Value Added Tax revenue were: negative Gross Domestic Product growth, decreased service consumption, decreased C-Value Added Tax efficiency. To increase the value added tax revenue, it is better not to increase the Value Added Tax rate, because most countries in ASEAN use a tariff of 10% or less, except in the Philippines where the rate is 12%. If the rate of Value Added Tax is still increased, the maximum is not more than 12%, and it is temporary in nature for now and will be returned to the original rate or lower after the economic crisis era has passed. Expansion of the object of Value Added Tax can be done, among others, by reducing goods and services that are exempt from the imposition of Value Added Tax, which are facilities freed, are not collected, and are borne by the government. If there is an expansion of the object of the imposition of Value Added Tax, then it should be done very selectively and not to be counterproductive by still giving exceptions to basic necessities that are needed by the community and services that have social objectives or based on international rules are exempt from being imposed. It is also hoped that the reduction in the number of exempt goods and services will not interfere with the economic activities of the community, let alone cause unrest in the community.
Dissertations / Theses on the topic "Fiscal efficiency of the value added tax"
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Adão, Alexandra Catarina Antunes Candeias. "Determinantes da eficiência do IVA na União Europeia." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20765.
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Mestrado em Economia e Políticas Públicas<br>Amplamente reconhecido como forma eficiente de tributação do consumo, o IVA é uma das principais fontes de receita fiscal no contexto europeu. Posto isto, o objetivo desta dissertação é apurar quais são os determinantes da eficiência do IVA na UE. Partimos da recolha de dados relativos ao IVA, à economia e à qualidade da governança de 27 Estados-Membros no período compreendido entre 1998 e 2017; depois, definimos três indicadores de eficiência do IVA como variáveis dependentes (VAT Productivity Ratio, C-efficiency Ratio e VAT Revenue Ratio); por fim, para cada variável dependente, estimámos três conjuntos de quatro regressões, cada um deles com um método de estimação diferente (OLS, OLS com estimadores Driscoll-Kraay e GMM com estimadores Arellano-Bond). Os nossos resultados mostram que a taxa implícita de impostos sobre o consumo, o PIB, o consumo, o PIB per capita, a taxa de crescimento do PIB, as importações, os serviços, a receita fiscal, a crise financeira de 2008 e a eficácia governamental têm um impacto positivo sobre a eficiência do IVA, enquanto a taxa normal e a taxa reduzida de IVA, o número de anos decorridos desde a introdução do IVA no país, as exportações, o défice orçamental e a pertença do país à Zona Euro têm um impacto negativo sobre a eficiência do IVA. Além disso, a eficiência do IVA num ano é positivamente afetada pelo valor observado no ano anterior. Esperamos que as nossas conclusões possam contribuir para melhorar a formulação de políticas públicas relativas à otimização da cobrança do IVA.<br>Widely recognized as an efficient way of taxing consumption, VAT is one of the main sources of tax revenue in the European context. That said, in this dissertation, we aim to find out what are the determinants of VAT efficiency in the EU. First, we collected data on VAT, the economy and the quality of governance of 27 Member States in the period from 1998 to 2017; then, we defined three VAT efficiency indicators as our dependent variables (VAT Productivity Ratio, C-efficiency Ratio and VAT Revenue Ratio); finally, for each dependent variable, we estimated three sets of four regressions, each with a different estimation method (OLS, OLS with Driscoll-Kraay estimators and GMM with Arellano-Bond estimators). Our results show that the implicit tax rate on consumption, GDP, consumption, GDP per capita, GDP growth rate, imports, services, tax revenue, the 2008 financial crisis and government effectiveness have a positive impact on VAT efficiency, while standard and reduced VAT rates, the number of years since VAT was implemented, exports, fiscal deficit and belonging to the Euro Zone have a negative impact on VAT efficiency. Moreover, VAT efficiency in a certain year is positively affected by the value observed in the previous year. We hope that our findings can contribute to improve the formulation of public policies regarding the optimization of VAT collection.<br>info:eu-repo/semantics/publishedVersion
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Ляшенко, К. А. "Податок на додану вартість як бюджетоутворюючий податок України". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12732.
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У роботі розглядаються теоретичні аспекти податку на додану вартість, історичні передумови впровадження податку на додану вартість та механізм справляння податку на додану вартість в Україні.
Проаналізовано фіскальну роль податку на додану вартість в Україні, проведено моніторинг надходжень податку на додану вартість в Україні, його бюджетного відшкодування та здійснено оцінку фіскальної ефективності.
Запропоновано пріоритетні напрями вдосконалення механізму справляння податку на додану вартість в Україні.<br>The paper considers the theoretical aspects of value added tax, the historical preconditions for the introduction of value added tax and the mechanism of collection of value added tax in Ukraine.
The fiscal role of value added tax in Ukraine was analyzed, the value added tax revenues in Ukraine, its budget reimbursement were monitored and the fiscal efficiency was assessed.
The priority directions of improvement of the mechanism of collection of the value added tax in Ukraine are offered.
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Хоненко, А. С. "Механізм непрямого оподаткування в Україні". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Khonenko1.pdf.
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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти непрямого оподаткування.
Досліджено роль непрямих податків у формуванні Державного та Зведеного
бюджетів України протягом 2016-2020 рр.
Висвітлено проблемні аспекти непрямого оподаткування та запропоновано основні
напрями його вдосконалення, а саме: вдосконалення законодавства у сфері ПДВ та
остаточна його адаптація до вимог ЄС; ліквідація неефективних пільг із податку на
додану вартість; запровадження диференційованих ставок ПДВ; забезпечення стабільності
ставок акцизного податку протягом тривалого періоду (як мінімум – 3-5 років);
запровадження більш захищених від підробок акцизних марок на алкогольні і тютюнові
вироби; суттєве збільшення переліку підакцизних товарів за рахунок ювелірних виробів,
дорогих імпортних автомобілів та інших предметів розкоші; боротьба з контрабандою;
ліквідування низки корупційних схем на митниці; удосконалення системи
електронного розмитнення товарів.<br>The role of indirect taxes in the formation of state and consolidated budgets of Ukraine
during 2016-2020 was investigated.
The problem aspects of indirect taxation are highlighted and the main directions of its
improvement are proposed, namely: improvement of VAT legislation and its final adaptation to
the EU requirements; elimination of ineffective benefits of value added tax; introduction of
differentiated VAT rates; provision of stability of excise tax rates over a long period (at least 3-5
years); introduction of more protected excise shares on alcoholic and tobacco products; a
significant increase in the list of excisable goods at the expense of jewelry, expensive imported
cars and other luxury items; the fight against smuggling; liquidation of a number of corruption
schemes on customs; Improvement of the system of electronic clearing of goods.
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Santos, Ãngelo Fernandes Moreno dos. "Analysis of transfer of value added tax - vaf in transfers to the icms municipalities in cearÃ." Universidade Federal do CearÃ, 2012. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10179.
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nÃo hÃ<br>This study aims to analyze the transfer of the Value Added Tax (VAF) in the transfer
of resources from ICMS to municipalities in Cearà stipulates as the Federal
Constitution of 1988 and the Supplementary Law No. 63 of 1990. The research will
include the period from 2003 to 2010 of all 184 municipalities of Cearà and used in
data analysis, the econometric model for panel data. With this model, we sought to
determine how the independent variables Bolsa Familia, FPM, GDP, Complementary
Law No. 86/97 and CIDE influence the dependent variable (VAF). The results show
that the explanatory variables in a positive impact in increasing the transfer of the
VAF for the municipalities of CearÃ. The variable that was most significant was the
Complementary Law No. 86/97, created with the intent to waive the collection of the
tax ICMS products and services for export, so the VAF provides an increase in the
transfer to the municipalities about 7.47% when there is an increase of its exports.<br>Este estudo tem como objetivo analisar o repasse do Valor Adicionado Fiscal (VAF)
na transferÃncia dos recursos do ICMS devido aos municÃpios cearenses conforme
preceitua a ConstituiÃÃo Federal de 1988 e a Lei Complementar n 63 de 1990. A
pesquisa compreenderà o perÃodo de 2003 a 2010 de todos os 184 municÃpios
cearenses e utilizou-se, na anÃlise dos dados, o modelo economÃtrico de dados em
painel. Com esse modelo, buscou-se verificar como as variÃveis independentes
Bolsa FamÃlia, FPM, PIB, Lei Complementar n 86/97 e CIDE influenciam na variÃvel
dependente (VAF). Os resultados demonstram que as variÃveis explicativas
impactam de forma positiva no aumento do repasse do VAF para os municÃpios
cearenses. A variÃvel que se apresentou mais significativa foi a Lei Complementar nÂ
86/97, criada com o intuito de isentar da cobranÃa do tributo ICMS os produtos e
serviÃos destinados à exportaÃÃo, portanto, o VAF proporciona um aumento no
repasse para os municÃpios de cerca de 7,47% quando hà um aumento de suas
exportaÃÃes.
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Magalhães, Joilson João Lage de. "Controle fiscal e os tributos sobre o valor adicionado: o caso do ICMS." Universidade de São Paulo, 1996. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-02062008-223738/.
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Muitas discussões têm sido feitas em torno da questão tributária no Brasil e no mundo, particularmente na Comunidade Econômica Européia, resultante da consolidação e aperfeiçoamento do Mercado Comum Europeu. Neste quatro destaca-se os aspectos relacionados com a tributação sobre o valor adicionado,particularmente aqueles concernentes ao momento da incidência, na origem (produção) ou no destino (consumo) e a dificuldade da sua operacionalização, no caso de um estado federal (país), pelas entidade subnacionais (estados membros). A tributação sobre o valor adicionado de nível estadual no Brasil, neste contexto, evoluiu para a adoção de alíquotas diferenciadas para um mesmo produto, conforme as operações sejam internas ou interestaduais e neste segundo caso, conforme a região de localização dos estados de origem e destino das operações, embora os desequilíbrios no espaço nacional, a nível de ICMS, com a importação do imposto sobre valor adicionado da competência estadual, pelos estados mais pobres persistam e esteja cada vez mais latente a guerra fiscal entre os estados federados, representada pela disputa cada vez mais acirrada, da opção de localização das novas plantas industriais a serem instaladas no país. Os sistemas de informações das entidades políticas envolvidas diretamente (os estados membros) e do Ministério da Fazenda, que acumula e processa os dados relacionados ao tributo, de forma agregada, têm evoluído bastante, utilizando intensamente a tecnologia de processamento de dados, desde o disquete de microcomputador até o teleprocessamento no controle das operações em trânsito. As novas tecnologias de informação vêm sendo progressivamente introduzidas pela maioria dos estados membros, havendo a utilização de tecnologias como EDI - Eletronic Data Interchange, teleprocessamento e agora a Internet começa a ser considerada. Discute-se neste trabalho, as peculiaridades do nosso imposto sobre valor adicionado estadual, o ICMS, quanto ao seu perfil bem como questões relacionadas à sua administração pelos Governos a quem cabe o produto da sua cobrança, ou seja, o Controle Fiscal. Assim, o Controle Fiscal, com a utilização das novas tecnologias, deverá ser cada vez mais um instrumento efetivo da Administração Pública.<br>Many discussions have been made around of tax problem in Brazil and in the world, particularly in European Economic Community, resultant of the consolidation and improvement of European Common Market. In this context is elevated the aspects related on the value added, particularly those concerning to moment of incidence, on origin (production) or on destiny (consumption) and the difficulty of its application, in case of a federal state (country), by subnational entities (membership states). The taxation on the value added on state level in Brazil, in this context, led to adoption of different rates for the same product, according to the operations being internal or interstate and in this second case, according to the region of localization of the states of origin and destiny of operations, although the disequilibrium in this national space, by level at ICMS, with the import of the duty on value added of state competence, by the poorer states persist and it is each time more latent the fiscal war between federate states, represented by a harder dispute, for the option of localization of the new industrial plants to be installed in the country. The information systems of the political entities directly linked (the membership states) and Finance Minister that accumulates and processes the data related to tax, of joined form, had evolved too, using intensively the data processing technology, from the floppy disk of microcomputer to teleprocessing on the movement operation control. The new information technologies have been progressively introduced for the most membership states, there has been use technologies such EDI-Electronic Data Interchange, teleprocessing and now Internet begins to be considered. It is discussed in this work, the peculiarity of our state value added tax, the ICMS, in its profile as well related questions at its administration by the governments who pertains to the result of its collect, as a matter of facts it is, the Fiscal Control. Then, the Fiscal Control, with the use of new technologies, must be each time more an effective instrument of the Public Administration.
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Swanepoel, Pieter Andries. "An analysis of the purposive approach to the interpretation of South African fiscal legislation." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/31636.
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Souza, Anderson Costa de. "Créditos de contribuições ao PIS/COFINS e influência organizacional: um estudo exploratório." Universidade Presbiteriana Mackenzie, 2015. http://tede.mackenzie.br/jspui/handle/tede/974.
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Previous issue date: 2015-10-18<br>This research aimed to investigate the influence of organizational culture in decisions involving the appropriation of tax credits of Brazilian value-added tax. The research takes into consideration the corporate and tributary contemporary environment, where this practice has been used as means of management and control. This indicates a supposedly universal trend within this environment. As either there are not enough studies on tax and fiscal fields or we could not find them, when it comes to theory, this thesis adapts the studies of Zuber (2007), Zuber and Sanders (2013) and Blanthorne and Kaplan (2008). One hundred and sixteen postgraduate alumni and professionals in the tax area answered the questionnaires. The analysis of these questionnaires yielded the necessary data for this study. Data analysis was performed using non-parametric Mann-Whitney and Kruskal-Wallis tests. This thesis s hypothesis is that behavior related to credit appropriation decisions is in accordance with the whatever organizational culture one is immersed in, whether it is aggressive or not. Statistical results by group difference indicate that there is influence of organizational culture on behavior regarding credits of Brazilian value-added tax. According to the results, the financial situation (surplus or deficit) as well as moral, ethical, and legitimacy issues that arise from such decisions can also influence the tax credit decision making process. This research helps companies to identify whether employees in the tax department who decide on the appropriation of Brazilian value-added tax are acting in accordance with corporative guidelines (aggressive or conservative), including the knowledge as one of the features considered in the study. This research also contributes to discussions on factors that can encourage tax evasion, while observing the propensity of respondents to adopt situations not expressly provided by the legislation. Additionally, since we also verified the reaction of respondents when subjected to moral and ethical issues, this research contributes to studies that observe taxpayers' behavior and some of their influences.<br>O presente trabalho objetivou investigar a influência da cultura organizacional nas decisões envolvendo apropriação de créditos tributários das contribuições ao PIS e à COFINS não cumulativos. A pesquisa esteve contextualizada no ambiente corporativo e tributário contemporâneo, onde a cultura tornou-se mais utilizada pelas corporações como instrumento de gestão e controle, apontando para uma tendência a ser seguida pelos indivíduos que a integram. Como há carência de estudos na área tributária e fiscal, e não foram encontrados estudos anteriores sobre o tema, utilizou-se como ferramenta a adaptação dos estudos de Zuber (2007), Zuber e Sanders (2013) e Blanthorne e Kaplan (2008). Os dados para a pesquisa foram obtidos pela aplicação de questionários, respondidos por 116 ex-alunos de cursos de pós-graduação lato sensu e profissionais da área tributária. O tratamento dos dados foi realizado por meio de testes não paramétricos de Mann-Whitney e Kruskal-Wallis. A hipótese de estudo é que o comportamento atinente às decisões de apropriação de crédito das contribuições estão em consonância com a cultura organizacional, independentemente de ela ser agressiva ou não. Os resultados estatísticos por diferença de grupos indicam que há influência da cultura organizacional no comportamento atinente aos créditos das contribuições ao PIS e à COFINS. Segundo os resultados, a situação financeira (superavitária ou deficitária), assim como questões morais, éticas e de legitimação das decisões, também podem influenciar decisões de crédito tributário. O presente trabalho contribui para que as empresas identifiquem se os colaboradores da área tributária que decidem sobre a apropriação de créditos de PIS/COFINS estão agindo em consonância com as diretrizes corporativas (agressivas ou conservadoras), incluindo o item conhecimento como uma das características ponderadas no estudo. A presente pesquisa contribui também com as discussões sobre fatores que podem motivar a evasão fiscal ao observar a propensão dos respondentes a adotar situações não expressamente previstas na legislação. Adicionalmente, a presente pesquisa contribui com estudos que observam o comportamento do contribuinte e algumas de suas influências, ao verificar qual a reação dos respondentes ao serem submetidos a questões morais e éticas.
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Lacková, Lucie. "Hodnocení výkonnosti systému DPH v zemích EU." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-201563.
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The thesis assesses measurements of the VAT efficiency. It compares the tax quota, implicit tax rate and VAT revenue ratio. The first chapter deals with theoretical foundations for a flat rate consumption tax. Following chapters discuss the perquisites for VAT efficiency calculations (comparing actual VAT revenue and theoretical amount of tax base). Following chapters assess the above mentioned calculations, with special respect to VAT Revenue Ratio, which is analyzed in detail and to which is presented a comparison across the EU countries. The thesis further analyses Policy Efficiency Ratio (policy gap) and Compliance Efficiency Ratio (compliance gap). In its conclusion it summarizes the information gathered and presents a number of possible improvements.
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Ben, Abderrazak Ahlem. "L'intégration de la fiscalité indirecte en droit de l'Union européenne." Thesis, Paris Est, 2017. http://www.theses.fr/2017PESC0048.
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La fiscalité indirecte est au cœur des préoccupations de l’Union européenne et des Etats membres. Pour l’Union européenne, la fiscalité indirecte représente un élément structurant du marché intérieur. Pour les Etats membres, la fiscalité indirecte est un symbole de la souveraineté nationale et une ressource importante. L’opposition des volontés de l’Union européenne et des Etats membres conduit alors à s’interroger sur la place de la fiscalité indirecte dans la construction européenne. La confrontation des volontés de l’Union européenne et des Etats membres a mené à donner une place particulière à la fiscalité indirecte. Cette spécificité est engendrée par l’interaction entre deux mouvements d’intégration. L’intégration négative va soumettre tout le régime des impôts indirects au contrôle des institutions européennes. Les Etats sont alors « dépossédés » de leur souveraineté fiscale. L’intégration positive, qui nécessite le consentement unanime de tous les Etats membres, va leur permettre de retrouver leur souveraineté<br>Indirect taxation is at the heart of the concerns of the European Union and the Member States. For the European Union, indirect taxation is a structuring element of the internal market. For the Member States, indirect taxation is a symbol of national sovereignty and an important resource. The opposition of the wishes of the European Union and the Member States leads us to wonder about the place of indirect taxation in the construction of Europe. The confrontation of the wishes of the Union and the Member States has led to give a special place to indirect taxation. This specificity is generated by the interaction between two integration movements. Negative integration will subject the whole system of indirect taxes to the control of the European institutions. States are then "dispossessed" of their fiscal sovereignty. Positive integration, which requires the unanimous consent of all member states, will enable them to regain their sovereignty
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Hernández, Patiño Cecilia, and Jurado Guillermo Rosado. "The Right to Tax Credit of Insurers: On the subject of the Replenishment of Damaged Goods." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118034.
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The main purpose of this article is to give a tax approach about the tax credit insurers which is generated as product replenishment of goods in case of accidents, and thus determine whether or not to use the tax credit referred.From the analysis made in respect of the different doctrinal positions which are presented about the controversy to be develop in this article, we can conclude by saying that when insurance companies deliver goods to the insured as a result of claims do nothing that operations that are part of its line of business, and in that sense, being goods that are required to achieve their economic ends is that in any way, our tax authorities should fix the tax credit that would have been generated concept the acquisition of the property that was the subject of insurance, even more if, as we have indicated the economic purpose of VAT is to tax the final consumer of goods and services, and achieve tax neutrality (application of the tax credit).<br>El presente artículo tiene como principal objetivo otorgar un enfoque tributario del crédito fiscal de las empresas aseguradoras que se genera producto de la reposición de bienes en caso de siniestros, y de esta manera determinar si corresponde o no utilizar el referido crédito fiscal.A partir del análisis efectuado respecto de las diferentes posturas que se presentan a nivel doctrinario con ocasión de la controversia que desarrollaremos en el presente artículo, podemos concluir señalando que las empresas de seguros, cuando entregan bienes a los asegurados como consecuencia de los siniestros, no hacen más que efectuar operaciones que son parte de su giro de negocio y, en tal sentido, al tratarse de bienes que son requeridos para lograr sus fines económicos es que, en ningún sentido, nuestra Administración Tributaria debería reparar el crédito fiscal que se hubiera generado por concepto de la adquisición del bien que fue objeto de seguro; más aún si, conforme hemos indicado la finalidad económica del IGV es gravar al consumidor final de los bienes y servicios, y lograr la neutralidad del impuesto (aplicación del crédito fiscal).
Books on the topic "Fiscal efficiency of the value added tax"
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Chan, Sok-Gee. Value-added tax: Country governance and economic efficiency. University of Malaya Press, 2019.
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Aizenman, Joshua. The collection efficiency of the value added tax: Theory and international evidence. National Bureau of Economic Research, 2005.
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Economic and Social Committee of the European Communities. Horizon 1992: The Economic and Social Committee supports "the removal of fiscal frontiers.". Economic and Social Committee, Press, Information and Publications Division, 1988.
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Associated Chambers of Commerce & Industry of India. Trade policy & tax regime: State level initiatives. The Associated Chambers of Commerce and Industry of India, 2013.
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Peña, Alejandro Dumay. El crédito fiscal frente a la factura falsa. Editorial Juridica ConoSur, 2000.
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Alvarez, Manuel Hernández. Planeación y supervisión del trabajo de auditoría fiscal del IVA, 1995: Guía básica del curso. INDETEC, 1995.
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Méndez, Mónica C. Viloria. La factura fiscal: Régimen jurídico. Fraga, Sánchez & Asociados, 2003.
Find full textBook chapters on the topic "Fiscal efficiency of the value added tax"
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Leccisotti, Mario, and Mauro Marè. "A Complicated Tax: the Value Added Tax." In Fiscal Problems in the Single-Market Europe. Palgrave Macmillan UK, 1994. http://dx.doi.org/10.1007/978-1-349-23197-3_7.
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Wang, Shuguang, Wei Wang, Jia Song, and Jirong Zhao. "Calculation of the Fiscal Transfer Payments After Value-Added Tax Expansion Reform in China." In Proceedings of 2014 1st International Conference on Industrial Economics and Industrial Security. Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-662-44085-8_8.
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Olushola, Oluwatosin, Pa Lamin Beyai, and Alexander Anagbado. "Taxation and the Challenge of Fiscal Sustainability in a Resource-Rich Developing Country: A Re-evaluation of the Nigerian Perspective." In Business and Management - Annual Volume 2023 [Working Title]. IntechOpen, 2023. http://dx.doi.org/10.5772/intechopen.111406.
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Taxation plays a pivotal role in the fiscal management and financing of the public sector by the government. This study is dedicated to a comprehensive exploration of taxation and its implications for fiscal sustainability, particularly in the context of a resource-rich developing nation, with a specific focus on Nigeria. In our investigation, we harnessed the power of the Autoregressive Distributed Lag (ARDL) model alongside other robust econometric tools such as the Augmented Dickey-Fuller unit root test and the ARDL bounds test of cointegration. The empirical findings of this study underscore the substantial influence of taxation on Nigeria\'s economic growth over the entire period under consideration. While petroleum profit tax exhibited a dampening effect on economic growth, companies\' income tax and value-added tax contributed positively. Significantly, the impact of value-added tax on overall productivity eclipsed that of companies\' income tax. The recommendations emphasize strengthening tax collection institutions for better compliance. The government should also focus on establishing an efficient tax system that widens the tax base, which can be achieved by formalizing informal businesses. This approach is crucial for increasing tax revenues, enhancing fiscal sustainability, and restructuring Nigeria\'s economy.
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Yatsukh, Olena. "UKRAINIAN TAX POLICY: CURRENT STATE, CHALLENGES AND PERSPECTIVES." In Modernisation of the Economy and Financial System: Problems, Opportunities, Prospects. Publishing House "Baltija Publishing", 2025. https://doi.org/10.30525/978-9934-26-540-2-24.
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The study examines the impact of tax policy on the formation of budget revenues at both the national and local levels. The key issues of Ukraine's tax system are identified, including the complexity of tax administration, frequent legislative changes, and their impact on entrepreneurial activity. The structure of tax revenues, their dynamics, and growth trends are analyzed. It is revealed that the largest contributions to the budget come from value-added tax, corporate income tax, and personal income tax. Particular attention is given to the taxation of the agricultural sector and the need for its optimization. The necessity of harmonizing Ukraine's tax system with EU standards is substantiated to improve the investment climate and ensure economic stability. The study proposes ways to improve tax policy, including reducing the tax burden on businesses and stimulating economic growth. The study also highlights the importance of ensuring tax transparency and reducing the shadow economy as key factors in enhancing fiscal efficiency. Additionally, the role of digitalization in tax administration is emphasized as a means to simplify procedures and minimize corruption risks.
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Gale, William G. "Taxing Consumption." In Fiscal Therapy. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190645410.003.0014.
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Since the United States needs more revenue than it can generate just by raising existing taxes, policymakers need to think about new taxes, starting with a broad-based national consumption tax, as discussed in Chapter 13. Value-added taxes (VATs) are the world’s most common consumption tax, in place in more than 160 countries, including every economically advanced nation except the United States. A VAT is really a sales tax for consumers, but it’s collected in parts at each stage of production rather than all at once at the retail level. A broad-based, 10 percent value-added tax should be a central part of the fiscal solution. It would raise substantial revenues. It wouldn’t distort incentives to save, invest, or borrow. And it’s simpler to administer than other broad-based consumption taxes.
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Kopyściańska, Katarzyna. "Changes of Rules Applicable to Value Added Tax." In European Financial Law in Times of Crisis of the European Union. Ludovika Egyetemi Kiadó, 2019. http://dx.doi.org/10.36250/00749.25.
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Every year the state budget loses several dozen billions of zlotys. What provides the measure of the extent of this loss is “the tax gap” (although in fact it is not a gap) which shows the level of discrepancies between theoretical receipts due to the state budget and receipts actually collected in its fiscal function.The paper therefore explores the analysis of selected changes which have been implemented and which are commonly referred to as “the tightening of the tax system”. This is the reaction to those behaviours within legal and commercial exchanges which could be classified as a misuse of the tax system. The paper collates the most important, in the author’s opinion, possible legal responses to exchange situations having as their consequence an impairment or threat to the financial interest of the state, including, in particular, the phenomenon for which the standard term in criminal law dogma is tax loss. In the paper, possible methods of countering tax losses in the tax system will be addressed, while identifying mechanisms which are relevant for the legal construction and specificities of the tax on goods and services. The existing legal regulations are not sufficient for preventing fiscal fraud; the structure of the tax itself and the rules on setting the tax rates are the source of the threats encountered, while the expectations placed upon the valued added tax by the EU and the Member States are not met.
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Beebeejaun, Ambareen, Abdul Rafay, Mc Noelly Alisonne Ivan Naick, and David Caylan Padayachy. "Fiscal Instruments for Climate Finance." In Advances in Finance, Accounting, and Economics. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-2117-1.ch004.
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Mauritius, as a small island developing state (SIDS), faces significant disaster risk, ranking 16th in the 2018 World Risk Report. This places immense pressure on public authorities to implement policies addressing natural disasters. Environmental taxation measures are already embedded in Mauritius's legal framework, including the Income Tax Act 1995, Excise Act 1994, and Value Added Tax Act 1998. This research critically evaluates these provisions as potential sources of climate finance for mitigating and preventing environmental damage. Using a black letter approach, the study analyzes existing laws and draws insights from Singapore's effective environmental taxes. Recommendations based on this analysis aim to enhance Mauritius's environmental and climate resilience strategies.
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Bak, Ane Karoline. "Brokered fiscal contracts." In The Politics of Revenue Bargaining in Africa. Oxford University PressOxford, 2023. http://dx.doi.org/10.1093/oso/9780192868787.003.0012.
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Abstract This chapter traces three decades of revenue bargaining in Senegal’s informal commercial sector. It focuses on brokers’ influence on processes and specifically outcomes of revenue bargaining around: the attempts to generalize value-added taxation (VAT) in the 1990s; the reforms of the informal sector tax contribution globale unique in the 2000s and 2010s; and lastly, advance payments on imports. The chapter provides a nuanced description of power relations inside Senegal’s commercial sector and argues that what essentially become brokered fiscal contracts can be explained by shifts in the relative bargaining positions of the ruling elites vis-à-vis the informal commercial sector and their brokers, in particular Union Nationale des Commercants et Industriels du Sénégal (UNACOIS). The chapter demonstrates the instrumental value of a long-term historical approach and the importance of recognizing the distinct role of brokers when studying revenue bargaining in clientelist political settlements, in Senegal and beyond.
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Ghețu, Raluca Andreea, Petre Brezeanu, and Cristina-Simona Căpățînă. "Fiscal Pressure in Romania and the Influence of the Value Added Tax." In Resilience and Economic Intelligence Through Digitalization and Big Data Analytics. Sciendo, 2021. http://dx.doi.org/10.2478/9788366675704-031.
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Luxton, Peter, and Judith Hill. "Charitable Giving And Taxation." In The Law of Charities. Oxford University PressOxford, 2001. http://dx.doi.org/10.1093/oso/9780198267836.003.0019.
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Abstract This chapter examines the restnct10ns on giving to charity by individuals, 19.01 trustees, and companies, and examines the fiscal consequences of charitable giving. Value added tax is afforded separate treatment at the end of the chapter, since its application does not distinguish between individual and corporate donors.
Conference papers on the topic "Fiscal efficiency of the value added tax"
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Codrean, Violeta. "Accounting and tax aspects regarding compromised debts." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.27.
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In the context of the market economy, the results of any entity's activity are conditioned by the effectiveness of commercial settlements. The purpose of this work is to highlight the accounting and fiscal aspects regarding the compromised claims within the domestic entities. Thus, in the process of carrying out a quality research, the bibliographic and bibliometric analysis of the subject was carried out, through the platforms Google Scholar, Scopus, Web of Science and Biblioshiny, which allowed the research of the concept of "compromised debts" at the national and international level through the prism a few criteria. At the same time, in the context of the exposition of the practical aspects in relation to the studied topic, the accounting methods of compromised claims according to the legislation in force and the fiscal implications were presented, through rigorous examples. In conclusion, the main accounting and fiscal aspects regarding compromised claims were highlighted, in this case, the way to complete the Income Tax Declaration (VEN 12) regarding income tax and value added tax was presented with a concrete example added, resulting from the repercussions of their appearance at the entity.
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Bikas, Egidijus, and Darius Saikevičius. "The reform of value-added tax in Lithuania: Productivity and collection efficiency." In The 6th International Scientific Conference "Business and Management 2010". Vilnius Gediminas Technical University Publishing House Technika, 2010. http://dx.doi.org/10.3846/bm.2010.003.
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Čolaković-Prguda, Nerma. "Tax System in Bosnia and Herzegovina." In Ninth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/limen.2023.193.
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The paper deals with taxes and the tax system in Bosnia and Herzegovina. Modern tax systems are based on taxation of income and consumption. For developing countries like Bosnia and Herzegovina, the taxation of consumption is more dominant than the taxation of income. This means that in such countries the participation of indirect taxes concerning direct taxes is higher. The basic taxation categories in Bosnia and Herzegovina are corporate income tax, personal income tax, value-added tax, social security contributions, and excises. The taxation system in Bosnia and Herzegovina is characterized by low tax rates. Personal income tax is paid at the rate of 10% which means that we have proportional tax rates. But social security rates are high as follows (employee’s share): 17% for pension insurance, 12,5% for health insurance and 1,5% for health insurance. We need some fiscal reforms within fiscal policy if we want to have higher salaries and standard of living.
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Ignatjeva, Oksana, Ylia Valeeva, Sergei Mokichev, Ildar Abdullin, and Alina Valeeva. "Macroeconomic Factors Affecting the Value Added Tax Receipts in The Consolidated Budget." In 2024 9th International Conference on Energy Efficiency and Agricultural Engineering (EE&AE). IEEE, 2024. http://dx.doi.org/10.1109/eeae60309.2024.10600581.
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Costețchi, Milina. "Aspecte specifice impozitării cu tva a livrărilor de produse agricole." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.69.
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The Value Added Tax (VAT) is a comprehensive tax covering all economic phases, including production, services, distribution, and final consumer sales. The Value Added Tax (VAT) regime in Moldova significantly influences the agricultural sector, impacting its competitiveness and economic sustainability. The importance of analyzing VAT implications in agricultural deliveries stems from its direct influence on the economic viability of agricultural enterprises and the broader agricultural sector. VAT regulations directly affect production costs, market competitiveness, and profitability, thereby shaping the landscape of agricultural activities in Republic of Moldova. Despite its importance in budget formation, the VAT collection and administration mechanism in Republic of Moldova exhibit instability and imbalance, compounded by recent changes in the Fiscal Code. To investigate these aspects, a combination of qualitative and quantitative research methods was employed. A comprehensive review of relevant literature and legislation regarding VAT taxation in the agricultural sector was conducted. By analyzing the specific challenges and opportunities associated with VAT taxation of agricultural deliveries, this research contributes to a deeper understanding of the fiscal dynamics shaping the Moldovan agricultural landscape.
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Li Feng, Tongying Liang, and Weixi Feng. "An empirical study of Chinese value-added tax efficiency based on DEA model." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6009780.
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Chirița, Ariadna. "The need for continued tax reforms in the Republic of Moldova in the context of integration into the European Union." In Simpozion Ştiinţific al Tinerilor Cercetători, Ediţia a 21-a. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/sstc.v2.13.
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Integration into the European Union requires a series of reforms, including in the fiscal field, which ensure convergence with European standards and the elimination of discrepancies. The national tax administration is responsible for administering taxes and duties, as well as managing other state budget revenues, including customs duties, property taxes, local taxes, and other taxes and contributions. The acquis communautaire represents the entirety of common rights and obligations arising from the status of a member state of the European Union, including those relating to consolidated administrative cooperation in the area of direct taxation, elimination of double taxation (arbitration), measures for anti-tax fraud, aspects of administrative cooperation in the field of excise duties and value-added tax. Based on the analyzed information, the author aimed to analyze the revenues from fiscal revenues to the National Public Budget, in order to determine the impact of the FB12 indicator "Voluntary Compliance”.
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Berghe, Nadejda. "Administration of fiscal revenues by the customs service of the Republic of Moldova." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.42.
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Fiscal collections administered by the Customs Service have the largest share in the total of taxes and fees levied in the National Public Budget. These receipts are represented by import-export rights that are collected by the customs authority when goods are introduced or removed from the customs territory of the Republic of Moldova and which, according to the provisions of the Customs Code, include: customs tax, tax for customs procedures, value added tax, excise duties and any other sums due to the state for the import of goods, collected by the customs institution. The purpose of the paper is determined by the analysis of customs statistics from the perspective of taxes and duties collected for import-export operations by the Customs Service of the Republic of Moldova, respectively the examination of their evolution and the contribution to the formation of NPB revenues. The researched subject is the collection of import and export duties for goods brought into or out of the territory of our country. In order to achieve the proposed goal, the research methodology was focused on the method of analysis and synthesis, and the results obtained were interpreted and the relevant conclusions were formulated respectively. The conclusions express the significant contribution of taxes collected on import-export operations as revenues administered by the Customs Service. Thus, analyzing all the taxes and charges levied on import and export and respectively collected as revenues in the national public budget, we found the significant weight held by excises and VAT for the goods produced and imported services compared to those provided on the territory of the Republic of Moldova and which cumulatively with the taxes on foreign trade and foreign operations constitute 37 percent of the total revenues of the NPB or 58 percent of the total taxes and fees.
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Gulea, Daniela. "The accounting of the refund of the value added tax from the state budget in the context of the current fiscal legislation – theoretical and practical problems." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.44.
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The purpose and importance of the presentation of the work consists of the analysis of the methods of restitution of the value added tax of the state budget from the perspective of national and international legislative regulations. The actuality of the theme derives from the role of VAT in the economic circuit and the need to correctly determine the VAT amounts to be refunded by taxpayers in order to optimize the performance of the entrepreneur's activity. The research is based on the theoretical approach, using several research methods: web analysis, analytical method, comparison method, synthesis method, inference, induction and deduction.
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Ashikwei, Desmond, Omowumi Iledare, and Eric Amarfio. "Fiscal System Design and Economic Evaluation for Petroleum Resource Development in Ghana (Comparative Analysis Between Fixed Royalty and Sliding Scale Royalty)." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2023. http://dx.doi.org/10.2118/217256-ms.
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Abstract Petroleum fiscal regime defines the extent to which the host government and the prospective investor can apportion risks and share project rewards. Ghana's petroleum industry has become an attractive place for most investors because the current fiscal regime governing the industry is based on old petroleum tax laws and systems and doesn't capture wind-fall profit. In this paper the petroleum fiscal regime currently used in Ghana was modelled, reviewed and evaluated. A proposed progressive fiscal regime was then put forward which has a slidingscale royalty tied to production to increased the government share (GTake). The models incorporated successfully Monte Carlo simulation using @Risk software to account for risk and uncertainties in decision making. This study addresses the petroleum industry structure and performance of the modelled fiscal regimes of Ghana. An optimum fiscal regime should be efficient, effective and equitable. The fiscal regime optimality were evaluated by testing the IRR which accounts for the efficiency, FLI which accounts for effectiveness and GTake which accounts for equity in order to achieve pareto optimality. Other range of profitability indicators were also tested in the economic evaluation and they are contractor's take (CTake), Net present value (NPV), Profitability index (PI), Present value ratio (PVR). The deterministic result of the analysis shows that, the government take (GTake) increased when the proposed fiscal regime was put forward from 30.15% to 69.85%. The Internal rate of return (IRR) for the fixed royalty is 21% and the sliding scale royalty is 16%. Both values are positive which means there is value for every dollar invested. This study will help both investors and Government in decision making.
Reports on the topic "Fiscal efficiency of the value added tax"
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Aizenman, Joshua, and Yothin Jinjarak. The Collection Efficiency of the Value Added Tax: Theory and International Evidence. National Bureau of Economic Research, 2005. http://dx.doi.org/10.3386/w11539.
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Ardanaz, Martín, Evelyne Hübscher, Philip Keefer, and Thomas Sattler. Voter Responses to Fiscal Crisis: New Evidence on Preferences for Fiscal Adjustment in Emerging Markets. Inter-American Development Bank, 2024. http://dx.doi.org/10.18235/0012884.
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Though governments regularly implement fiscal adjustments to avert crisis, voter attitudes toward competing adjustment strategies are still poorly understood. A conjoint experiment with 8,000 survey respondents in Brazil, Colombia, Costa Rica, and Peru confirms that individuals prefer spending- to tax-based adjustments in general. However, preferences change dramatically depending on which specific tax and spending adjustments are included and on individuals' personal characteristics. Consistent with their broad preferences for spending- over tax-based adjustments, respondents oppose increases in the personal income tax and support public employment cuts. However, they support or are indifferent towards higher corporate income or value-added taxes and they oppose cuts in social assistance. Preferences for fiscal adjustment also depend on voter characteristics that are unrelated to their pecuniary interests. Ideology, social beliefs, and trust in government significantly influence their preferences for tax- or spending-based adjustments in general and for the specific composition of those adjustments.
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Jenkins, Glenn P., Siamand Hesami, Osaid Alshamleh, Anastasiya Yarygina, and Carola Pessino. Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005068.
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Tax administrations (TAs) worldwide have increasingly been moving toward digitalization to increase process efficiency and service delivery. This technical note presents a methodology, and its application for the case of Chile, for evaluating the benefits and costs of a particular component of the TAs digital transformation: prefilling of value-added tax (VAT) returns. The analysis identifies and allocates the net benefits from both the financial and the economic perspectives considering two major stakeholders: the government and taxpayers. The results show that prefilled VAT returns could benefit TAs and taxpayers, with a reduction in taxpayers compliance costs being a primary benefit. The application of the model to the Chilean case shows the economic net present value of the prefilling of VAT returns is US$5.66 billion, with a net benefit to the private sector of US$1.729 billion and a public sector or budgetary impact of US$3.391 billion. Sensitivity analyses show that the results are robust to changes in assumptions, except for the impact on government revenues from the change in taxpayer compliance. Overall, the results show that prefilling tax returns is an effective solution to high taxpayer compliance costs, the associated tax gap, and the risk of burdensome inspections, audit, and tax evasion.
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Touhami, Abdelkhalek, and Dorothee Boccanfuso. Is the Moroccan Fiscal System Progressive ? A Shapley Decomposition. CIRANO, 2023. http://dx.doi.org/10.54932/wrzq6217.
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Public policies, particularly those related to tax policy and subsidies, should help reduce poverty and inequality. However, the combination of the components of these two systems, as implemented, leads sometimes to an increase in poverty and/or inequality without this being necessarily visible. In this paper, based on data from the 2019 wave of the ONDH Household Panel Survey from Morocco, we first highlight the ifluence of taxes and subsidies on household incomes. We then derive the income variations relating to the tax burden and gains from subsidies for the different population groups. We then characterize taxes and subsidies in terms of their progressiveness and regressiveness. Finally, using a Shapley decomposition, we determine the contribution of each tax and subsidy to poverty and inequality measures. This analysis is done separately for rural and urban areas, useful to formulate recommendations on this basis. Our results show that the tax and subsidy system, taken all together, is redistributive. We can also conclude unambiguously that this system reduces poverty and inequality. However, the value-added tax (VAT) is regressive in its current form, unlike income tax, which is progressive. Finally, subsidies for primary and secondary education are highly progressive, while those for higher education are regressive,benefiting the wealthiest quintiles.
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Ardanaz, Martín, Mark Hallerberg, and Carlos Scartascini. Research Insights: When Fiscal Adjustments Must Be Made, Do Voters Care Which Policy Is Used? Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005292.
Full textAbstract:
Fiscal adjustments, aimed at resolving imbalances that can lead to an economic crisis, have a high political cost in Latin America and the Caribbean. Fiscal consolidations in the region generally focuses on raising indirect taxes, such as the value added tax (VAT), which are relatively easy to collect. Experimental evidence, however, indicates that citizens would prefer to reduce public spending rather than increase taxes. The countries of Latin America and the Caribbean must invest in fiscal tools that give them more room to maneuver in times of economic crisis and thus reduce negative impacts on electoral results.
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Ardanaz, Martín, Evelyne Hübscher, Philip Keefer, and Thomas Sattler. Voters’ Preferences over the Composition of Fiscal Adjustment: Experimental Evidence from Latin America. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005119.
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Despite the regularity with which governments confront the need to make fiscal adjustments, voter attitudes toward competing consolidation strategies are still not well understood. For example, an influential literature finds that voters prefer public spending cuts to tax increases, but little is known about how these preferences depend on the particular taxes and spending categories that politicians choose or on voter characteristics such as income, ideology and trust. Our analysis of experimental data from 8,000 survey respondents across Brazil, Colombia, Costa Rica, and Peru confirms that, at the aggregate level, individuals prefer spending-based to tax-based fiscal adjustments. However, these preferences change dramatically depending on which tax and spending adjustments individuals are asked to make. Respondents strongly oppose increases in the personal income tax, but they support or are indifferent toward higher corporate income or value-added taxes. They strongly support public employment cuts but oppose cuts in social assistance. Responses also indicate that a wide range of voter motivations, beyond their pecuniary interests, shape their preferences over fiscal adjustment strategies. Their support not only varies with income, but significantly depends on such non-pecuniary characteristics as ideology and trust in government.
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Ardanaz, Martín, Evelyne Hübscher, Philip Keefer, and Thomas Sattle. Policy Misperceptions, Information, and the Demand for Redistributive Tax Reform: Experimental Evidence from Latin American Countries. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004655.
Full textAbstract:
Why do individuals preferences for redistribution often diverge widely from their material self-interest? Using an original online survey experiment spanning eight countries and 12,000 respondents across Latin America, one of the most unequal regions in the world, we find significant evidence for an under-explored explanation: misconceptions regarding the distributional effects of current tax policy. Treated respondents who are informed that an increase in the value added tax (VAT) is regressive are significantly more likely to prefer policy reforms that make the tax more progressive. Treatment effects are driven by the large fraction of respondents who underestimate the regressivity of the VAT, even though their misperceptions are linked to fundamental views about the world. These respondents are disproportionately right-leaning and more likely to attribute success to individual effort than luck. Despite the deep-rooted nature of respondents misperceptions, treatment effects are largest among individuals who hold these views of the world. These findings contribute both to understanding the political economy of redistribution and the potential for information interventions to shift support for fiscal adjustment policies protecting the most vulnerable.
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Ardanaz, Martín, Evelyne Hübscher, Philip Keefer, and Thomas Sattler. Policy Misperceptions, Information, and the Demand for Redistributive Tax Reform: Experimental evidence from Latin America. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004473.
Full textAbstract:
Scholars have long struggled to understand why individual preferences for redistribution often diverge widely from their material self-interest. The puzzle is acute in Latin America, largely democratic and yet one of the most unequal regions in the world. Using an original online survey experiment spanning 8 countries and 12,000 respondents across Latin America, we find significant evidence for an under-explored explanation: misconceptions regarding the distributional effects of current tax policy. Treated respondents who are informed that an increase in the value-added tax (VAT) is regressive are significantly more likely to prefer policy reforms that make the tax more progressive. We are further able to identify mechanisms. A large fraction of respondents underestimate the regressivity of the VAT. Their misperceptions are linked to fundamental views about the world: these respondents are disproportionately right-leaning and more likely to attribute success to individual effort than luck. Despite the deep-rooted nature of their misperceptions, treatment effects are largest among individuals who believe the VAT is not regressive. These findings contribute both to understanding the political economy of redistribution and the potential for information interventions to shift support for fiscal adjustment policies protecting the most vulnerable.
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Kotlikoff, Laurence J., Guillermo Lagarda, and Gabriel Marin. A Personalized VAT with Capital Transfers: A Reform to Protect Low-Income Households in Mexico. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005028.
Full textAbstract:
The Value-Added Tax (VAT) is the most prevalent consumption tax globally, yet it is frequently deemed highly regressive. To address this, we propose a Personalized VAT (PVAT) devised in conjunction with a distributional policy. We aim to achieve three objectives: increase revenue collection, achieve progressivity, and disrupt the intergenerational dependency of low-income households. We use Mexico as a case study, showing that eliminating all special VAT regimes and standardizing the rate at 16% could contribute an additional 2.2% of GDP to fiscal revenues. However, such a reform could have severe negative welfare impacts on the poor. To tackle this dilemma, we propose several PVAT scenarios. Our results indicate that a PVAT could be fiscally neutral or even increase revenues by up to 0.83% of GDP, while benefiting the lowest-income households. Lastly, we analyze the general equilibrium effects of a PVAT and various distributional policies, including lump-sum and capital transfers. For this purpose, we employ an overlapping generations model calibrated for Mexico. Our simulations reveal welfare enhancing and output growth results through a PVAT policy that includes capital transfers, thereby presenting a viable strategy for breaking intergenerational dependency.
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Mascagni, Giulia, Roel Dom, and Fabrizio Santoro. The VAT in Practice: Equity, Enforcement and Complexity. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.002.
Full textAbstract:
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.