Relevant bibliographies by topics / Value added tax

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Value added tax'

Author: Grafiati
Published: 4 June 2021
Last updated: 13 June 2025

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Journal articles on the topic "Value added tax"

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Caird-Daley, D. P. "Value added tax." Learned Publishing 1, no. 1 (1988): 46–48. http://dx.doi.org/10.1002/leap/10015.

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Shahgaldiyeva, Nigar Yadulla. "VALUE ADDED TAX IN THE EUROPEAN UNION." SCIENTIFIC WORK 62, no. 01 (2021): 186–89. http://dx.doi.org/10.36719/2663-4619/62/186-189.

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Value-added tax is an indirect tax based on the sale value of goods, production and non-manufactured goods as an object of taxation. According to the mechanism and procedures for the calculation and payment of value added tax, this tax is not directly imposed by a particular person, but applies to consumers in the process of return. In this case, the value added tax is neutral for securities. In addition, value added tax is universal and is characterized by the difference between purchases at each stage of production and turnover. In connection with the calculation of value added tax, the taxpayer's tax liability to the budget consists of the difference between the amount of tax assessed on taxable turnover and the amount of tax to be deducted in accordance with the documents. Key words: European Union, value Added Tax, tax, tax system
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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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ABASI, Dermott. "Value Added Tax (VAT), Myth or Reality?" International Journal of Science and Research (IJSR) 11, no. 5 (2022): 159–65. http://dx.doi.org/10.21275/sr22414014248.

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Bannock, Graham. "Reforming value added tax." Economic Affairs 21, no. 2 (2001): 33–39. http://dx.doi.org/10.1111/1468-0270.00290.

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Cabello, Otavio Gomes, Luiz Eduardo Gaio, and Amaury Jose Rezende. "STATE VALUE-ADDED TAX COLLECTION EFFICIENCY IN BRAZIL." Advances in Scientific and Applied Accounting 12, no. 3 (2019): 022–38. http://dx.doi.org/10.14392/asaa.2019120302.

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Fang, Hongsheng, Lexin Zhao, and Xiufen Liu. "Value‐added Tax and Leverage: Evidence from China's Value‐added Tax Rate Reform." China & World Economy 32, no. 2 (2024): 200–234. http://dx.doi.org/10.1111/cwe.12529.

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AbstractThis paper uses China's value‐added tax (VAT) rate reform as a quasi‐natural experiment to identify the impacts of VAT rate shocks on corporate financial leverage. The results indicate that the reform reduced corporate total leverage significantly. There was a decrease in short‐term leverage, but long‐term leverage showed no significant change. These results remained robust across a series of robustness checks. Mechanism analysis shows that increasing profitability and improving cash flows acted as intermediary channels for the reform's impact on leverage. The reform also contributed to the mitigation of the asset–liability mismatch problem and the reduction of debt risk, while having no apparent impact on corporate investments. Finally, enterprises with more elastic demand and those with lower intermediate input ratios were affected most by the deleveraging effect of the VAT rate reform. This study suggests how the VAT rate cut shaped corporate capital structure. It thus helps to explain the economic consequences of VAT rate shocks.
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Moina, Anto. "Tax Planning On Value Added Tax (VAT)." International Journal of Scientific and Research Publications (IJSRP) 11, no. 6 (2021): 306–7. http://dx.doi.org/10.29322/ijsrp.11.06.2021.p11440.

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Cernușca, Lucian. "Adjustment of Value-Added Tax." CECCAR Business Review 3, no. 7 (2022): 24–34. http://dx.doi.org/10.37945/cbr.2022.07.03.

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LOHVYN, Andrii. "VALUE ADDED TAX: CUSTOMS REGIMES." Customs Scientific Journal, no. 2 (2021): 27–35. http://dx.doi.org/10.32836/2308-6971/2021.2.3.

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Dissertations / Theses on the topic "Value added tax"

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

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The aim of this thesis is to analyze the collection of value added tax in Slovakia since its independence in 1993. The main idea is to compare the collection of VAT at the current moment with the selection in the past, because during last couple of years there has been a significant increase in this area. The origin of the increase can be found in changes in legislation as well as introduction of new action plan which should make VAT collection more effective and clear. I will start with an overview of the tax and continue with historical evolution of the tax in the country. In fist part I will present the changes and tools, which came up recently and may stand behind the improvement. In the other part I will compare the collection of the tax in the past and nowadays. I will also evaluate the domestic values with values of other EU countries and look closer on the level of harmonization of the tax in Slovakia and the rest of European Union.
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Гончаренко, Олексій Сергійович, Алексей Сергеевич Гончаренко, Oleksii Serhiiovych Honcharenko, and Alexandra lebedka. "The alternatives of sub-national value added tax." Thesis, Видавництво СумДУ, 2007. http://essuir.sumdu.edu.ua/handle/123456789/7996.

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Алексахіна, Тетяна Олексіївна, Татьяна Алексеевна Алексахина, Tetiana Oleksiivna Aleksakhina, and A. A. Prokopenko. "The alternatives of sub-national value added tax." Thesis, Видавництво СумДУ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/13448.

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Butler, Andrea Deborah. "Value added tax reform in the European Community : a tax on consumers?" Thesis, Keele University, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.301320.

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

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Electronic commerce (e-commerce) is experiencing exponential growth which is rapidly transforming the traditional approach to international trade. The regulation and facilitation of the rising levels of e-commerce derived digital goods is undoubtedly a challenge for revenue administrations and customs administrations alike. However, it also presents opportunities for higher levels of revenue collection through increased economic activity and, as such, should be supported by e-commerce enabling legislation. Further consideration is required to ascertain whether the current legislation regulating the taxation of e-commerce will suffice, or if further amendments are required to provide for the necessary changes to enhance the tax base to be reflective of the drastic changes in the economy. For SARS better regulation and facilitation of cross-border e-commerce transactions can provide the opportunity to generate additional revenue for Government and enhance economic growth. This can only be achieved by creating an environment whereby an appropriate level of consumer trust is established. To this effect South Africa does have laws addressing key regulatory issues regarding trade in e-commerce. What remains is for SARS to determine the desired extent of levying consumption taxes on cross-border digital goods. Once it has been established, the application thereof must be aligned to guiding international tax principles to further embed the taxation of cross-border trade in digital goods in South Africa by way of continuous regulatory certainty.
Mini Dissertation (LLM)--University of Pretoria, 2019.
Mercantile Law
LLM
Restricted
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Zaderaka, Natalia, and Natalia Palamarchuk. "Regulation and control of value added tax in Ukraine." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/54585.

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1. Revenues of the state budget of Ukraine by items of revenue in 2021 Ukrainian web portal on finance and investment. URL: https://index.minfin.com.ua/ua/finance/budget/gov/income/ (access date 04.12.2021). 2. Tax Code of Ukraine: Law of Ukraine of 02.12.2010 № 2755-VI. URL: https://zakon.rada.gov.ua/laws/show/2755-17#Text (access date 04.12.2021).
The article considers the issues of regulation and control of value added tax by auditing activities and state tax control. The shortcomings of VAT collection and the importance of establishing an effective regulatory system are outlined.
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El-Ganainy, Asmaa Adel. "Essays on Value-Added Taxation." Digital Archive @ GSU, 2006. http://digitalarchive.gsu.edu/econ_diss/12.

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This dissertation evaluates the empirical relation between the value-added tax (VAT) and the level of aggregate consumption. Furthermore, it develops a theoretical framework and an empirical analysis to study the impact of the VAT, as a form of taxing consumption, on capital accumulation, productivity growth, and overall economic growth. While recent theoretical work shows that the VAT may boost capital accumulation and growth by encouraging more savings, we find that the net impact of consumption taxes on growth and its sources is theoretically ambiguous, and depends on the interaction between utility parameters, the interest rate, and the tax structure. Moreover, we develop a theoretical model to study the tax design problem in order to rationalize the observed variation in effective VAT rates over time in our sample. This framework considers both equity and efficiency as important factors determining optimal tax structure, and we identify conditions under which taxes could be evolving or constant over time. Empirically, we use a panel of 15 European Union countries and employ the recently developed GMM dynamic panel techniques. After controlling for the potential biases associated with persistence, endogeneity, simultaneity, measurement error, omitted variables, and unobserved country-specific effects, we find that (i) the VAT exerts a negative impact on the level of aggregate consumption, (ii) the VAT affects physical capital accumulation positively, which feeds through to overall GDP growth, and (iii) productivity growth seems to be a less relevant channel for the VAT to influence economic growth.
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Ntibanyurwa, Agnes. "The value added tax system: A case study of Rwanda." University of Western Cape, 2001. http://hdl.handle.net/11394/7755.

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Magister Artium (Development Studies) - MA(DVS)
Internationally, the Value Added Tax system is recognised as an appropriate tax system for countries like Rwanda,' w-h--o- ·n·-e-e--d-· s_ t_o i_n_cr ease the revenue tential of the tax system. . , _ ___ ,, _____.. .. --:.__.....--- _ _ Although_YAI.J~ considered to be a good tax SY.S.!~m .. itsmo~t_c9~_mon feature is that it ..... ... .... ~. . . .. .. . . , ·· ~ ... . . ·· --· --· . ···· ~·. ·~ .... ..... _ _ ,.._.,. ,_ ;>...,..., ............ _.~ · is regressive with respect to income fair. Despite this sho~~oll:1:~~~h-.Y.beI._ is considered to be a much . ··· . other consumption taxes.
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Gopal, Amit Rajendra. "Value-added tax on electronic services : a study of the South African tax model." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25028.

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As a general guiding principle, the Commissioner of the South African Revenue Service (SARS) is mandated to collect all tax that is legally payable. This should be done in the most efficient and effective manner, which creates certainty for the taxpayer, reduces the likelihood of tax leakages as far as possible, and should not envisage inhibition of trade. Value-Added Tax (VAT) is a consumption tax aimed at taxing the consumption of goods and services in South Africa. The mechanism where services supplied by non-residents are taxed within a taxing jurisdiction, is more commonly referred to as the imported services/reverse charge mechanism. As consumers seldom use these provisions to accurately account for VAT on purchases made, the legislature decided to introduce new rules governing the supply of electronic services by a foreign supplier to South Africa to level the playing field between foreign and local service providers. The 2013 amendments to the VAT Act, which introduced the treatment of the supply of electronic services, provides focus on a tax specific element of imported services as a local supply. This inherently places certain compliance requirements on foreign suppliers to account for and pay tax to the South African Revenue Service (SARS) where certain electronic services are supplied to consumers in South Africa. These legislative amendments took the initial step to ensure that revenue to the fisc was not being lost by implementing provisions that could keep pace with the rapid growth and development of technology globally. About six months after the introduction of the South African model, the European Union sought to address the same concerns by introducing its own version of these provisions to tax certain electronically supplied services. Both efforts have been successful to date and while the implementation of the South African model is just under three years old, the provisions already seem too narrow and dated when applied to current technological trends. This dissertation has considered the electronic services provisions for both jurisdictions with a view of understanding how the models work, and to identify potential amendments and recommendations which could be applied in the South African context in future (i.e. "Version 2.0"). Based on the research concluded, the opportunity to increase the tax base by broadening the electronic services provisions in South Africa cannot be missed by SARS and National Treasury and while the South African electronic services model may not be perfect, it has significantly changed the space of digital taxation and is one of the pioneers in this field of taxation. While there is still much change that needs to be brought to the current legislative provisions, the initial attempt by SARS and National Treasury is laudable as they have managed, in most instances, to address key concepts with simplified rules and relaxed provisions in order to make the provisions work within the current framework. It is submitted that this bodes well, as an indication to a more vibrant future for the taxation of electronic services in South Africa.
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Wood, Nancy A. "The Mechanics of Value Added Tax| The Impact on EU Trade." Thesis, The American University of Paris (France), 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13871643.

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Books on the topic "Value added tax"

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1960-, O'Brien Dermot, ed. Value added tax. 4th ed. Institute of Taxation in Ireland, 1995.

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Authors, Society of. Value added tax. Society of Authors, 1996.

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Chartered Institute of Public Finance and Accountancy., ed. Value added tax. CIPFA Financial Information Service, 1986.

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Somers, James D. Irish value added tax. Butterworth Ireland Ltd., 1994.

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Wareham, Robert. Tolley's value added tax. Tolley, 1996.

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Fardon, Michael. Value Added Tax: Tutorial. 2nd ed. Osborne Books, 2011.

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Canada. Library of Parliament. Research Branch., ed. The value added tax. Library of Parliament, Research Branch, 1985.

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Wareham, Robert. Tolley's value added tax. Tolley, 1990.

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Wareham, Robert. Tolley's value added tax. Tolley, 1990.

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Robert, Wareham, and Bowen Nicholas, eds. Tolley's value added tax. Tolley, 1989.

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Book chapters on the topic "Value added tax"

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Nicholson, Margaret. "Value Added Tax." In Accounting Skills. Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_17.

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Kania, Beatrix. "Value Added Tax." In Steuerstandort Großbritannien. Springer Fachmedien Wiesbaden, 2012. http://dx.doi.org/10.1007/978-3-8349-3703-2_8.

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Oakland, William H. "Value-Added Tax." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1057/978-1-349-95121-5_1853-1.

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Metcalf, Gilbert E. "Value-Added Tax." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 2008. http://dx.doi.org/10.1057/978-1-349-95121-5_1853-2.

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Metcalf, Gilbert E. "Value-Added Tax." In The New Palgrave Dictionary of Economics. Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_1853.

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Sarmento, Joaquim Miranda. "Value-Added Tax." In Springer Texts in Business and Economics. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-22097-5_9.

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Messenger, Sally, and Humphrey Shaw. "Recording Value Added Tax." In Financial Management. Macmillan Education UK, 1993. http://dx.doi.org/10.1007/978-1-349-13080-1_9.

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McGee, Robert W. "The Value Added Tax." In The Philosophy of Taxation and Public Finance. Springer US, 2004. http://dx.doi.org/10.1007/978-1-4419-9140-9_24.

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

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Davies, Bill, and Rachel Cooper. "Corporation tax and value-added tax." In Essential Business Law and Practice for SQE1. Routledge, 2023. http://dx.doi.org/10.4324/9781003289760-20.

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Conference papers on the topic "Value added tax"

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Serdinova, Anna. "VALUE ADDED TAX GENESYS: INTERNATIONAL PERSPECTIVE." In Реформування міжнародних економічних відносин і світового господарства в сучасних умовах. Publishing house “Liha-Pres”, 2023. http://dx.doi.org/10.36059/978-966-397-295-4-6.

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Basnukayev, Musa Shamsudinovich. "Value Added Tax: Financial Transactions And Unreasonable Tax Benefits." In International Scientific Congress «KNOWLEDGE, MAN AND CIVILIZATION». European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.05.254.

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Abdullaev, Z. "IMPOSING VALUE ADDED TAX ON FINANCIAL SERVICES." In VII International Youth Conference "Perspectives of Science and Education". Premier Publishing s.r.o., 2020. http://dx.doi.org/10.29013/vii-conf-usa-7-74-77.

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"Study on the Effective Tax Planning of Value - Added Tax under the Background of Small and Medium Enterprises Business Tax Change to Value-added Tax." In 2018 International Conference on Economics, Politics and Business Management. Francis Academic Press, 2018. http://dx.doi.org/10.25236/icepbm.2018.84.

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Darmayasa, I. Nyoman, and Murtiani Kumontoy. "Optimizing Income Tax and Value Added Tax on E-Commerce Transaction." In Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.3-8-2021.2315147.

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Mudrecki, Artur. "The Principle of Proportionality in Value Added Tax." In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.46.

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Chen, Yan, and Yingji Jin. "Gaming analysis of the value added tax costs." In 2010 2nd IEEE International Conference on Information Management and Engineering. IEEE, 2010. http://dx.doi.org/10.1109/icime.2010.5477564.

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Tian, Yuanyuan. "Analysis on Value Added Tax and Income Tax Treatments of Two Special Businesses." In 2017 2nd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/icesame-17.2017.83.

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Panus, Corina. "Applying the Value-Added Tax under the conditions of public-private partnership." In The 3rd International Scientific Conference "Development through Research and Innovation". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/dri2022.13.

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This Article aims to study the main tax and accounting issues when applying the value-added tax under the conditions of public-private partnership from theoretical, conceptual and methodological viewpoints. The value-added tax is an indirect tax that draws most attention of both the State and private companies.
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Nurlela, Nurlela, and Iwan Sihombing. "Effectiveness of Tax Intensification Through The Examination in Efforts to Increase Value Added Tax." In Proceedings of the 1st International Conference on Economics, Management, Accounting and Business, ICEMAB 2018, 8-9 October 2018, Medan, North Sumatra, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.8-10-2018.2288713.

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Reports on the topic "Value added tax"

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Phillips, David. Value added tax. The IFS, 2009. http://dx.doi.org/10.1920/ps.ifs.2024.1098.

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Cai, Jing, and Ann Harrison. The Value-Added Tax Reform Puzzle. National Bureau of Economic Research, 2011. http://dx.doi.org/10.3386/w17532.

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Hutton, Eric. A Basic Framework for Evaluating Value Added Tax Expenditures. Inter-American Development Bank, 2010. http://dx.doi.org/10.18235/0006539.

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The label tax expenditure provides a strong indication as to what the term is intended to apply to any use of the tax system designed to provide a financial benefit. As such, a tax expenditure can be rather generally considered to be any special provision in the tax system which allows for a reduction in the amount of tax which would otherwise be due. The key term in that definition is special provision; any reduction resulting from a normal provision would, then, not be considered a tax expenditure. The starting place for any evaluation of tax expenditures is to then determine which the normal provisions are and which the special provisions are for the tax system.
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Hamudi, Simbarashe. Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.013.

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Value added tax is a key tax for generating revenue in Zimbabwe and all African states, and for financing the budget in African countries. VAT revenue has an essential role in budgetary policymaking. Every year revenue authorities are not collecting large amounts of VAT for various reasons, including ineffective administration and tax evasion. This brings the question of the reform of the VAT system to the forefront. In Zimbabwe, attempts to improve VAT revenue collection have been made over several years. Hopes were pinned on the use of fiscalisation and audits of VAT refunds.1 However, traders continue to evade VAT – and this has led to the introduction of value added withholding tax to improve VAT revenue collection.
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Caspersen, Erik, and Gilbert Metcalf. Is A Value Added Tax Progressive? Annual Versus Lifetime Incidence Measures. National Bureau of Economic Research, 1993. http://dx.doi.org/10.3386/w4387.

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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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Metcalf, Gilbert. Lifecycle vs. Annual Perspectives on the Incidence of A Value Added Tax. National Bureau of Economic Research, 1994. http://dx.doi.org/10.3386/w4619.

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Gordon, Roger, and Soren Bo Nielsen. Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy. National Bureau of Economic Research, 1996. http://dx.doi.org/10.3386/w5527.

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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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Pomeranz, Dina. No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax. National Bureau of Economic Research, 2013. http://dx.doi.org/10.3386/w19199.

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