Relevant bibliographies by topics / Fiscal efficiency of the value added tax

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
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Academic literature on the topic 'Fiscal efficiency of the value added tax'

Author: Grafiati
Published: 30 May 2022
Last updated: 19 July 2025

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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
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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
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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 va
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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 addition
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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 secon
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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&ndash;2018), which gave a complete picture of the amount of budget rev
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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 In
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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
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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, budg
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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
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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
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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 prec
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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 стабі
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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 v
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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
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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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Made available in DSpace on 2016-03-15T19:32:57Z (GMT). No. of bitstreams: 1 Anderson Costa de Souza.pdf: 590672 bytes, checksum: de087a46b98ce3381973c6b85de47a71 (MD5) 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
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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 (
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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 particuliè
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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 ac
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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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Antunes, Bruno Botelho. Da repercussão fiscal no IVA. Almedina, 2008.

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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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Martos, Juan. Defraudación fiscal y nuevas tecnologías. Thomson/Aranzadi, 2007.

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Méndez, Mónica C. Viloria. La factura fiscal: Régimen jurídico. Fraga, Sánchez & Asociados, 2003.

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Nicaragua. Ley de equidad fiscal y su reglamento. BITECSA, 2007.

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Book 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.
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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
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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 characte
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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
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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 admini
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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 pape
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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, syn
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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 increas
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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
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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 ben
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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
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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.

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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 impact
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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,
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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.

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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. Treatmen
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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.

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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
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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.

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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 se
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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.

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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 qualita
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