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Varša, Marcel. "Analysis of Value Added Tax in Slovakia." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-207003.
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The aim of this thesis is to analyze the collection of value added tax in Slovakia since its independence in 1993. The main idea is to compare the collection of VAT at the current moment with the selection in the past, because during last couple of years there has been a significant increase in this area. The origin of the increase can be found in changes in legislation as well as introduction of new action plan which should make VAT collection more effective and clear. I will start with an overview of the tax and continue with historical evolution of the tax in the country. In fist part I will present the changes and tools, which came up recently and may stand behind the improvement. In the other part I will compare the collection of the tax in the past and nowadays. I will also evaluate the domestic values with values of other EU countries and look closer on the level of harmonization of the tax in Slovakia and the rest of European Union.
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Huang, Yuanlong. "China’s Business Tax to Value-Added Tax Reform’s Impact on Corporations’ Investment and Hiring Behavior." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1874.
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In this paper I try to find if the Chinese recent Business Tax to Value-Added Tax Reform (the B2V Reform), which requires companies to adopt value-added tax instead of business tax, has caused the firms to invest more and hire more. I analyze the firms listed in the Shanghai Stock Exchange 50 Index. The results of the analysis show that adopting the new tax method is positively correlated to the increase of capital expenditure and the increase of employees and the effects differ in financial and non- financial firms. Non-financial firms tend to be more influenced by the policy change because they rely on more fixed asset and labor to operate. This study could inform policymakers from governments and corporations about how a VAT system could potentially affect corporate behaviors and operation.
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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
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Adams, Caroline Jane. "VAT compliance in small businesses : a social psychological perspective." Thesis, University of Exeter, 2002. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.251098.
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Montanheiro, Luiz Carlos. "The compliance costs of value-added tax with special reference to the antique trade." Thesis, University of Bath, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.320459.
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Smit, Hendrik Jacobus Albertus. "An in-depth study of input tax apportionment methods for value-added tax in South Africa." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23894.
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The general mindset of most vendors is that if they have a valid tax invoice, they can claim all their input VAT. They are, however, not aware of the requirements of section 17(1) of the Value-Added Tax Act. Section 17(1) explains that vendors cannot claim all their input tax if their expense relates to both taxable and non-taxable supplies and that, consequently, input tax need to be apportioned in some or other way. There are several methods of apportionment available to vendors of which the turnover-based method is the only approved method by the South African Revenue Service (SARS) for which no ruling is necessary. This study investigates the most common methods used by vendors, how these methods function and also under which circumstances these methods are recommended. The sectors that are influenced the most by this provision in the Value-Added Tax Act are banks, universities and municipalities. These sectors have large amounts of exempt supplies but also taxable supplies with expenses incurred that cannot be allocated specifically to a certain income. Therefore, a method of apportionment should be used to allocate the input VAT. Information was obtained through financial reports and questionnaires from 29 entities in South Africa. The information was used to calculate an average percentage of apportionment in each sector and also to establish which method of apportionment is the most commonly used method of apportionment in each sector. The conclusion was drawn that there might, under certain circumstances, be uncertainty on whether some income should be included or excluded in the apportionment calculation. Under these circumstances, it is recommended that a ruling should be obtained from SARS to avoid problems in the future. CopyrightDissertation (MCom)--University of Pretoria, 2010.
Taxation
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Villanueva, Gutiérrez Walker. "The taxable events for the Value-Added Tax (VAT) based on a Comparative Law approach." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115871.
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This article analyzes the definitions of the main taxable events for the Value-Added Tax (VAT) based on a comparative approach to thelegislation of different countries (Spain, Mexico, Chile, Colombia, Argentina and Peru). In this regard, it analyzes which legislations offer definitions according to the principles of generality, fiscal neutrality and legal certainty for VAT. Moreover, it points out that the VAT systems of those countries do not require as a condition for the configuration of the taxable events that the transactions involve a «value added» or a final consumption. In the specificcase of «supplies of goods», the VAT systems have a similar definition of the taxable event, although there are a few differences. However, in the case of«supplies of services», which is the most important taxable event for VAT, there are important differences at the time each country defines it. This is not a desirable effect for the international trade of services, since the lack of harmonization produces double taxation or double non taxation.El trabajo aborda la definición de los hechos gravados principalesen el Impuesto al Valor Agregado (IVA) en el derecho comparado (España, México, Chile, Colombia, Argentina y Perú), evaluando qué legislaciones proponen una definición conforme a los principios de generalidad, deneutralidad y de seguridad jurídica. Destaca que ninguna de las legislaciones exige como condición para la configuración de los hechos gravados que setrate de transacciones que generen «valor agregado» o que se trate de bienes o servicios susceptibles de consumo final. En el caso de la venta de bienes muebles, hay coincidencia en la definición del hecho gravado, aunque con matices de diferencia. En cambio, en la definición de servicios, que es la hipótesis más importante del impuesto, hay grandes diferencias entre las legislaciones. Ello definitivamente no es deseable, considerando el comercio internacional de servicios, por cuanto la falta de armonización produce fenómenos de doble imposición y doble no imposición.
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Rourke, Lizel. "South African value-added tax implications of interactive gambling in the absence of detailed place of supply rules." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26425.
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Interactive gambling transactions take place over the internet, which is essentially a borderless environment. Typically, interactive gambling providers are located off-shore in tax-friendly destinations in order to maximise their profits. In the context of cross-border transactions, value-added tax (VAT) place of supply rules provide certainty regarding where a supply is deemed to take place in order to determine the correct treatment for VAT purposes. In contrast to a number of other countries, South Africa has limited place of supply rules. This creates uncertainty regarding where the activities of a non-resident supplier is deemed to take place. The absence of detailed place of supply rules impacts on the determination of whether the transaction will be liable to VAT in South Africa and also creates uncertainty regarding whether or not a non-resident is liable to register for VAT in South Africa. The main purpose of this study is to critically analyse the South African VAT implications of interactive gambling in the absence of detailed place of supply rules. This objective is achieved by analysing the South African VAT Act in the context of interactive gambling legislation to determine whether it succeeds in providing certainty regarding the place of supply of interactive gambling for purposes of the VAT Act. This analysis highlights the problems associated with the limited place of supply rules in South Africa. This study also critically analyses the legislation in a number of countries with place of supply rules from a South African perspective. The study concludes that the VAT place of supply rules in South Africa are not specific enough to create certainty regarding where the supplies of a non-resident interactive gambling supplier to a South African resident is deemed to take place and consequently whether the supply will be subject to VAT in South Africa. This may result in a failure to bring these transactions within the VAT net. The study further concludes that the place of supply rules in the European Union are in line with the guidelines issued by the Organisation for Economic Co-operation and Development (OECD) as well as recent South African case law (albeit not specifically related to the place of supply for VAT purposes), which indicates that interactive gambling transactions should be taxed where the consumer is situated. By implementing place of supply rules based on European legislation, through amending the current legislation or by issuing interpretation guidance, the problems associated with the limited place of supply rules in South Africa can be alleviated. This will also ensure that South African providers of interactive gambling services can compete on an equal footing with off-shore providers. AFRIKAANS : Inter-aktiewe dobbel transaksies vind plaas oor die internet, wat in beginsel ‘n grenslose omgewing is. Die verskaffers van inter-aktiewe dobbel dienste is tipies nie-inwoners wat gebaseer is in belastingvriendelike bestemmings om sodoende hulle winste te maksimeer. In die konteks van hierdie oorgrens transaksies, verskaf plek van lewering reëls duidelikheid oor waar lewering geag word plaas te vind om sodoende die korrekte behandeling in terme van belasting op toegevoegde waarde (BTW) vas te stel. Anders is in verskeie ander lande, het Suid-Afrika beperkte plek van lewering reëls. Dit veroorsaak onduidelikheid oor waar die aktiwiteite van ‘n nie-inwoner geag word plaas te vind. Die afwesigheid van gedetailleerde plek van lewering reels gee ook aanleiding tot onsekerheid oor of die transaksies van die nie-inwoner onderworpe sal wees aan BTW in Suid-Afrika, asook oor die verpligting van die nie-inwoner om in Suid-Afrika vir BTW te registreer. Hierdie studie het ten doel om die Suid-Afrikaanse BTW gevolge van inter-aktiewe dobbel in die afwesigheid van plek van lewering reëls krities te analiseer. Dit word bereik deur die BTW-wet in die konteks van inter-aktiewe dobbel te ontleed om sodoende vas te stel of die BTW-wet daarin slaag om duidelikheid te verskaf oor die plek van lewering van oorgrens inter-aktiewe dobbel transaksies. Hierdie analise bring die probleme wat gepaard gaan met die beperkte plek van lewering reels in Suid-Afrika na vore. Die studie kom tot die slotsom dat die huidige BTW plek van lewering reels in Suid-Afrika nie spesifiek genoeg is om duidelikheid te verskaf oor waar ‘n nie-inwoner se lewering van inter-aktiewe dobbel dienste aan ‘n Suid-Afrikaanse inwoner geag word plaas te vind nie. Gevolglik is daar onduidelikheid oor of hierdie transaksies onderworpe sal wees aan BTW in Suid-Afrika. Dit mag tot gevolg hê dat hierdie transaksies moontlik die Suid-Afrikaanse BTW-net ontglip. Die studie kom verder tot die gevolgtrekking dat die plek van lewering reëls wat in die Europese Unie toegepas word, bepaal dat inter-aktiewe dobbel transaksies vir BTW doeleindes belasbaar is waar die klient geleë is. Dit is in ooreenstemming met die riglyne van die OECD, sowel as onlangse Suid-Afrikaanse regspraak (alhoewel die betrokke hofsaak nie spesifiek die plek van lewering vir BTW doeleindes aangespreek het nie). Deur soortgelyke plek van lewering reëls in Suid-Afrika te implementeer kan die probleme wat met die beperkte plek van lewering reëls gepaard gaan, verminder word. Dit kan vermag word deur bestaande wetgewing te wysig of deur interpretasie riglyne deur die Suid-Afrikaanse Inkomstediens uit te reik. Die implementering van plek van lewering reëls sal ook verseker dat Suid-Afrikaanse verskaffers van inter-aktiewe dobbel dienste op ‘n gelyke voet met nie-inwoners kan kompeteer.Dissertation (MCom)--University of Pretoria, 2012.
Taxation
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Sezgin, Fevza. "Value-added Tax In European Taxation System And Harmonization Of Vat During The Integration Process Of Turkey." Master's thesis, METU, 2007. http://etd.lib.metu.edu.tr/upload/12608829/index.pdf.
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This thesis analyzes tha value added tax (VAT) in the European Union (EU). Primarily,the issue of tax harmonization and legal basis of tax harmonization in the context of European Union is studied. Furthermore, this thesis makes a comparision of VAT legislation in the EU and Turkey and identifies differences between the EU VAT system and Turkish VAT Law.Lastly, within the framework of finding similarities between Turkish and EU VAT legislation,the thesis tries to examine whether major harmonization laws are needded to be adopted in the accession process in the field of VAT.
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Klein, A. E. (Abraham Eduard). "An international comparative study of the value-added tax implications of change in use adjustments by residential property developments." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/30707.
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Residential property developers face an ever-increasing problem of disposing of their newly built
residential premises. The problem exists because of an oversupply of residential property and a
decrease in property sales over the past few years.
The VAT consequences of such a change in use of a property could have catastrophic implications
for the property developer in terms of cashflow. In the 2010 budget speech, the Minister of Finance
of South Africa acknowledged that harsh VAT legislation exists.
The aim of this study is to determine a way of amending South African VAT legislation to
accommodate property developers during the period when residential properties are temporarily let
out.
It was concluded that South Africa’s current VAT legislation with regard to change in use of
residential properties is far worse than that of New Zealand and Australia, but that the proposed
amendments will offer some degree of relief. The situation, even after implementing the
amendments to legislation, will still not give sufficient relief and another solution is put forward for
consideration.Residensiële eiendomsontwikkelaars staar toenemende probleme met die verkoop van hulle nuutgeboude residensiële eiendomme in die gesig. Die probleem het ontstaan weens die toenemende beskikbaarheid van residensiële eiendomme in die mark, sowel as die afname in die eiendomsmark die afgelope paar jaar. Die BTW-gevolge van sodanige verandering in gebruik van ʼn eiendom mag katastrofiese gevolge vir die eiendomsontwikkelaar inhou wat betref kontantvloei. In die 2010-begrotingsrede het die Minister van Finansies van Suid-Afrika erken dat problematiese BTW wetgewing bestaan. Die doel van hierdie studie in om te bepaal in watter mate die Suid-Afrikaanse BTW-wetgewing verander kan word ten einde eiendomsontwikkelaars te akkommodeer gedurende die periode waarin hulle eiendomme tydelik uitverhuur word. Daar is gevolglik vasgestel dat Suid-Afrika se BTW-wetgewing met betrekking tot die verandering in gebruik deur eiendomsontwikkelaars erger is as die wetgewing in Nieu-Seeland en Australië, maar dat die voorgestelde wetswysigings ietwat van ʼn verligting sal bied. Die situasie, selfs ná die implementering van die wetswysigings, sal steeds nie voldoende verligting bied nie en ʼn ander oplossing word voorgestel.
Dissertation (MCom)--University of Pretoria, 2012.
Taxation
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Theron, Nico. "A comparative study of value added tax collection methods in the context of e-commerce and virtual worlds from a South African perspective." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26408.
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E-commerce and transactions in virtual worlds has monetary value and may lead to actual cash flows. Where real money trade occurs tax authorities are bound to seek ways and means in which to levy and collect taxes (Pienaar, 2008:38). Previous research on the application of the South African income tax laws to transactions in virtual worlds has been conducted. The application of the charging section of the value added tax laws in South Africa has also been researched in the context of e-commerce and transactions in virtual worlds. Limited research has been conducted on the actual value added tax collection methods in the context of e-commerce and transactions in virtual worlds. This study critically analyses the value added tax collection methods employed in South Africa in the context of ecommerce and transactions in virtual worlds and compares the extent of its application to the extent of the goods and services tax collection methods’ application employed in Australia in this context. The study concludes that that the value added tax collection methods employed in South Africa and the goods and services tax collection methods employed in Australia are similar. Special rules have been adopted in Australia to ensure goods and service taxes are collected on the supply electronic goods. This is not the case in South Africa. However, in the case of transactions in virtual worlds, both countries’ collection methods struggle in ensuring value added tax and goods and service taxes is collected where the supplier of a virtual item is foreign in relation to South Africa or Australia. AFRIKAANS : E-commerce en transaksies in virtuele wêrelde het monetêre waarde en mag in sekere omstandighede kontantvloeie tot gevolg bring. Wanneer regte geld verhandel word sal belasting owerhede altyd maniere soek om belasting the hef op die onderliggende transaksies en dit in te vorder (Pienaar, 2008:38). Vorige navorsing rakende die toepassing van die Suid Afrikaanse inkomste belasting wetgewing in virtuele wêrelde is al voorheen gedoen. The toepassing van die heffings artikel in the belasting op toegevoegde waarde (BTW) wetgewing op e-commerce en transaksies in virtuele wêrelde was ook al vorheen nagevors. Min navorsing was gevind wat aleenlik fokus op die invorderings meganismes in die BTW wetgewing in die konteks van transaksies in virtuele wêrelde en e-commerce. Hierdie studie analiseer krities die toepassing van die invorderings meganismes in die Suid Afrikaanse BTW wetgewing in die konteks van e-commerce en transaksies in virtuele wêrelde en vergelyk die toepassing daarvan met die toepassing van die Australiaanse goods and services tax wetgewing se invorderings meganismes in dieselfde konteks. Die studie lig uit dat die twee lande se invorderings meganismes baie dieselfde is. The Australiaanse wetgewing maak egter spesiale voorsiening vir lewerings met betrekking tot e-commerce. Dit is nie die geval in Suid Afrika nie. Met betrekking tot transaksies in virtuele wêrelde sukkel beide lande se invorerings meganismes om seker maak dat BTW en goods and services tax ingevorder word waar die verskaffer nie Suid Afrikaans of Australiaans is nie.Dissertation (MCom)--University of Pretoria, 2012.
Taxation
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Granova, Olga. "A critical analysis of the VAT Act amendments relevant to South African municipalities." Diss., Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-03022009-111032/.
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Hadzovic, Inda. "European Value Added Tax and Digital Economy : Does the new legal framework make EU VAT system truly fit for the digital economy?" Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384781.
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Msangi, Salma. "Evaluation and analysis of Value Added Tax (VAT) compliance : a case study of small and medium enterprises in Tanzania." Thesis, University of Southampton, 2015. https://eprints.soton.ac.uk/404882/.
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This study adopted a positivistic paradigm and employed mixed research methods in data collection and analysis. Covering seven tax regions in Tanzania, surveys and semi-structured interviews were administered to collect data from 205 VAT registered SME taxpayers and 32 Tanzanian Revenue Authority (TRA) tax officials respectively. A deductive logic guided the statistical testing of a range of hypothesised relationships between tax compliance factors and nine measures of VAT compliance in Tanzania. The researcher identified tax compliance factors from economic and behavioural theories of tax compliance and the general tax literature. Content analysis of qualitative data provided results to corroborate the results from statistical analysis of quantitative data. The findings of the current study indicate partial ability of the economic theory to explain VAT compliance in a developing country, Tanzania. Based on the economic theory, findings indicate several (but not all) factors were associated with VAT compliant behaviour (e.g. perceived detection likelihood and perceived influence of VAT sanctions). Furthermore, the compliance factor that was more significant and indicated a more consistent association with measures of VAT compliance was the perception that collected VAT is a business asset. This finding adds to the existing evidence that shows most SMEs taxpayers fail to differentiate between business money and VAT money. In addition, not all the associations between compliance factors and measures of VAT compliance were consistent with the economic theory predictions. Overall, while this study contributes to the empirical evidence that supports the applicability of tax compliance theories in a developing country context, it is the behavioural theory of tax compliance that appears to have more support from the current study’s findings than economic theory of tax compliance. One key difference between the current study and other studies in developing countries is the mixed approach adopted in investigating VAT compliance. The approach has helped the researcher to investigate the phenomenon of VAT compliance in a much broader way, and generated broader understanding and explanation of the factors influencing VAT compliance, which might be unique for developing countries. In addition, the current study captures the fragmented and less developed characteristic of tax system in a developing country context by testing the compliance factors’ association with compliant behaviour at the different stages of the VAT compliance cycle (i.e. from the initial stage of identifying/registering taxpayers to the final stage where tax authorities collect/receive VAT revenues). Consequently, the research finds taxpayers’ compliance behaviour to be different at every stage of the VAT compliance cycle. For example, compared to female taxpayers, male taxpayers were less compliant during VAT registration (early stage of the VAT compliance cycle), but became more likely to be compliant by agreeing that they were less likely to make intentional mistakes to reduce VAT liability (later stage of the VAT compliance cycle). Likewise, older SMEs taxpayers were more compliant by voluntarily registering for VAT purpose (early stage of the VAT compliance cycle) but indicated that they were more likely to submit their VAT returns late (later stage of the VAT compliance cycle), which is a VAT non-compliant behaviour. Based on this, uniquely compared to other studies the findings indicate taxpayers’ compliance behaviour could change from being compliant to being non-compliant even within one VAT complying circle. In conclusion, the overall findings of this study contribute to the limited body of knowledge of VAT compliance in developing countries context. The study also contributes to the knowledge of existing tax theories applicability to both VAT compliance and developing countries context.
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Strankauskas, Arvydas. "Pridėtinės vertės mokesčio objektą reglamentuojančių teisės aktų nuostatų taikymo problemos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20080125_131602-05297.
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PVM yra didžiausias ir svarbiausias nacionalinio biudžeto pajamų šaltinis, todėl valstybei ypač svarbu užtikrinti, kad aiškinant teisės aktus reglamentuojančius PVM, būtų daroma kuo mažiau klaidų. Siekiant atsakyti į klausimą, kokios priežastys lemia klaidas taikant PVM reglamentuojančius teisės aktus, šiame darbe iškeltos kelios hipotezės. Pirma, klaidų taikant PVM reglamentuojančius teisės aktus priežastys yra konkrečios netobulos, klaidinančios teisės aktų nuostatos. Antra, teisės aktų nuostatos, kurias taikant klystama akivaizdžių trūkumų neturi, klystama, nes dažnai yra neaiškus jų tikslas, pagrindinė idėja, dėl kurios jos buvo sukurtos. Siekiant patvirtinti ar paneigti šiuos spėjimus i���keltas darbo tikslas – nustatyti tas PVM objektą reglamentuojančių teisės aktų nuostatas, kurias taikant dažniausiai daromos klaidos, nustatyti klaidų tipus ir būdus, į ką reikėtų atkreipti dėmesį, siekiant išvengti klaidų. Šiam tikslui pasiekti iškelti uždaviniai - atlikti Europos Bendrijų Teisingumo teismo, Lietuvos Vyriausiojo administracinio teismo ir Mokestinių ginčų komisijos prie Lietuvos Respublikos Vyriausybės išnagrinėtų mokestinių ginčų sprendimų, kurie buvo priimti bylose dėl padarytų klaidų taikant PVM objektą reglamentuojančias teisės aktų nuostatas, analizę. Atlikus šių sprendimų analizę nustatyta, kad dažniausiai klystama taikant prekių tiekimo sampratoje įtvirtintas „prekių perdavimo“ ir „disponavimo prekėmis kaip savomis“ sąvokas, aiškinant vieną iš atlygio sąvokos... [toliau žr. visą tekstą]The VAT is the biggest and the most important resource of the National budgets. Therefore, every state must be sure that the Declaration of the Rights Tax Act regulatory preferably. There are also a few hypotheses. First, in the application of the regulatory acts Tax resulting error caused mostly not accurate in the classification of deception leading acts. Secondly, faulty application of classification of act has no obvious defects. The possible errors come only if the target and the idea of why this all has to be done, not just explained. This foreboding to vote or to deny them is the main objective, that is This VAT object regulates classification of the acts to determine their application for the most errors occur, the error and to clarify the possible ways out, in order to circumvent. To achieve this goal, the following tasks have been the work of the European Court of the European Community, the main administrative court in Lithuania and the Commission of disputes about tax to the government of Republic of Lithuania and decisions of the disputes about tax issues involved in the court proceedings at the declaration of the application of VAT object regulates classification of acts analyzed. In this summary we can clearly see that there are enough misapplications of VAT object regulatory classification of the acts occuring. Only partly succeeded determination of such categories of acts, where most mistakes happen to be determined. In almost all cases, if you pay tax at... [to full text]
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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 hÃThis 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.
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 n 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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Faridy, Nahida. "Complexity, Compliance Costs and Non-Compliance with VAT by Small and Medium Enterprises (SMEs) in Bangladesh: Is there a Relationship?" Thesis, Griffith University, 2016. http://hdl.handle.net/10072/367891.
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The Value Added Tax (VAT), which has existed for 24 years in Bangladesh, has contributed some 37% on average to total tax revenue over the last 15 years (Saleheen, 2012; National Board of Revenue, 2014). Although, the introduction of a VAT has increased tax revenues and expanded the tax base in Bangladesh, many small and medium enterprise (SME) taxpayers do not comply with the VAT legislation, not only failing to register with the tax authorities as taxpayers but also failing to pay the VAT (Faridy et al., 2014; The Centre for Policy Dialogue, 2014). This non-compliance by SMEs could be intentional or unintentional (NBR, 2011; McKerchar, 2003). Also it may be due to excessive compliance costs (Abdul-Jabbar & Pope, 2009; Governance Institutes Network International, 2014), which could be a result of real or perceived legislative or administrative complexity (Yesegat, 2009), to inefficient VAT administration (Barbone et al., 2012), or to other factors. Alternatively, SME non- compliance could be due to ineffective or under-enforcement of the VAT legislation by the Bangladeshi tax authorities (Saleheen, 2013c).Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Griffith Business School
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Procházková, Aneta. "Vracení daně z přidané hodnoty podnikatelským osobám ze Společenství a ze třetích zemí." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75845.
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The diploma thesis deals with refund of VAT to entrepreneurs from European Communities and from the third countries. The first part makes the reader familiar with the legislative conditions which are set by the EC guideline and by the Value added tax law. The process of filling in the VAT refund application and the tax administrator process of considering an application are analysed in the second chapter. The third chapter compares legislative conditions and the VAT refund processes to entrepreneurs from European Communities and from the third countries. Also there is mentioned an evaluation of the identical and the different elements.
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Marais, Pierre. "A critical evaluation of the enterprise concept and the effect thereof on input tax and its apportionment for VAT purposes." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86495.
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Thesis (MAcc)--Stellenbosch University, 2014.ENGLISH ABSTRACT: In South Africa, value-added tax (‘VAT’) is classified as an indirect tax which is levied on goods or services supplied in the Republic of South Africa. In South Africa, VAT is a destination-based invoice type tax system which means that the consumption of goods and services are taxed. To register as a vendor for VAT purposes, the business conducted must fall within the ambit of an ‘enterprise’ as defined in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991) (the VAT Act). Where a registered vendor makes taxable supplies of goods or services, it is subject to VAT at the standard rate in terms of section 7(1) of the VAT Act, unless and exemption or exception applies thereto. VAT incurred will constitute “input tax” as defined in section 1(1) of the VAT Act, where amongst others, the goods or services are acquired wholly for the purpose of consumption, use or supply in the course of making taxable supplies, or where the goods or services are acquired partly for such purpose, to such extent as determined in accordance with section 17(1) of the VAT Act. The vendor will therefore be confronted with various questions with regard to whether the activities are performed by the enterprise, or whether such activities fall outside the scope of VAT and therefore constitute non-enterprise activities. When the activities are regarded as enterprise activities, the vendor will have to determine whether the VAT incurred for the enterprise activities are used, consumed or supplied in making taxable supplies. Where the VAT incurred cannot be attributed to the making of taxable supplies, an apportionment of the VAT incurred is required. The apportionment method used in apportioning the VAT incurred for mixed purposes, must be fair and reasonable. This research assignment will therefore investigate and focus on the treatment of the VAT incurred by the business in deducting the correct amount of input tax.
AFRIKAANSE OPSOMMING: In Suid-Afrika word belasting op toegevoegde waarde (‘BTW’) geklassifiseer as ‘n indirekte belasting wat gehef word op die lewering van goed of dienste. BTW is ‘n destinasie-gebaseerde faktuurbasis wat beteken dat die verbruik van goed of dienste in Suid-Afrika aan belasting onderhewig is. Om vir BTW doeleindes te registreer, moet die besigheid of die bedryf aan die vereistes van ‘n ‘onderneming’ soos gedefineer in artikel 1(1) van die Belasting op Toegevoegde Waarde Wet (die BTW Wet) voldoen. ‘n Geregistreerde ondernemer wat goed of dienste lewer, moet BTW teen die standaardkoers ingevolge artikel 7(1) van die BTW Wet hef, tensy ‘n vrystelling of uitsondering op hierdie reël van toepassing is. Die belasting gehef ingevolge artikel 7(1) van die BTW Wet verteenwoordig insetbelasting indien die betrokke goed of dienste deur die ondernemer verkry word geheel en al met die doel van verbruik, gebruik of lewering in die loop van die doen vir belasbare lewerings. Indien die goed of dienste gedeeltelik vir daardie doel aangewend word, is die ondernemer verplig om die belasting toe te deel ingevolge artikel 17 van die BTW Wet. Die ondernemer word dus met verskeie vrae gekonfronteer om te bepaal of die goed of dienste aangewend word in die loop ter bevordering van die onderneming. Indien die goed of dienste nie vir daardie doel aangewend word nie, die sogenaamde ondernemingsaktiwiteite, sal die BTW aangegaan deur die ondernemer buite die bestek van die BTW Wet val en gevolglik as nie-ondernemingsaktiwitiete geklassifiseer word. Indien die BTW nie geheel en al gebruik word vir die maak van belasbare lewerings nie, moet die ondernemer die sogenaamde BTW toedeel volgens ‘n erkende toedelingsmetode ingevolge artikel 17 van die BTW Wet. Hierdie metode moet aan die vereistes van regverdigheid en redelikheid voldoen. Hierdie werkstuk fokus en ontleed die hantering van die BTW aangegaan deur die ondernemer met die doel om die korrekte insetbelasting aftrekking te bepaal.
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Lazenby, Daniel Jakobus. "A tax-compliance framework for short-term assignments in the Southern African development community - a South African perspective." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41322.
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Short term assignments to other countries are increasing and it is important to take note of the associated potential tax compliance requirements. South Africa is part of the Southern African Development Community (SADC) whose main objective is to advance the development and economic growth of the member countries through regional integration. It is difficult for persons with limited or no international tax background to identify potential taxes when going on short term assignments to other SADC countries as very little has been published with regard to the procedure to follow. The procedure to follow and the main tax concepts (corporate tax, personal tax, VAT and withholding tax) have not been published in a user friendly, holistic format to enable such persons to identify potential tax implications. In this research a conceptual tax-compliance framework was created and tested to enable persons to follow the procedure to identify potential taxes that could be triggered when going on short term assignments. It also enables them to have an understanding of the concepts of the main tax principles applicable in SADC countries that have double tax agreements in place with South Africa.Dissertation (MCom)--University of Pretoria, 2013.
lmchunu2014
Taxation
unrestricted
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Luňáčková, Irena. "Daňová evidence u plátce DPH." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3835.
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The diploma thesis deals with tax records and with value added tax. Who leads the tax records, the legislation, the documents in the tax records, tax records of revenues and expenditures, liabilities, accounts receivables, inventories and fixed assets. Legislation of VAT, who is subject obligated to VAT, tax documents, the taxable and exempt benefits, the right to deduct VAT, the application of VAT in the country, application of VAT in the EU, application of VAT with the third countries. Complex example, which serves as a realistic example of keeping tax records in Excel and how to calculate a tax liability and how to fill in the tax form of VAT returns.
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Jugdhaw, Diara. "Is the Value-Added-Tax treatment for educational services still valid?Is zero-rating a better alternative to the current VAT treatment?Are there any other alternative VAT treatments available?" Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29413.
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The aim of this dissertation is to analyse whether the current VAT treatment for educational institutions is still valid given the development within these institutions and if not, to identify alternative VAT treatments that may be used. Educational services are an exempt supply under section 12(h) of the VAT Act. The main reason for the exemption of educational services is that many of the institutions providing educational services were government institutions and to some extent financed by the government. However, over the years, the activities of institutions providing educational services have changed drastically and a reduced number of institutes are wholly subsidized in terms of government subsidies. In order to aid government grants and increase income, these institutions have increased their taxable activities considerably. Furthermore, privately owned and semi-subsidized institutions are accountable for their own costs and are not provided any or limited support from government. Numerous educational institutions within South Africa conduct an enterprise with the rendering of taxable supplies in addition to the provision of educational services. Such additional activities, provided the educational institute qualifies for and is VAT registered, are taxed at the standard rate. This in turn has created complications in administering the VAT Act, whereby these service providers are then required to carry out an apportionment calculation of VAT on their mixed supplies. This practice is inefficient and not cost effective. Furthermore, the ease of compliance, which was the basis in implementing the exemption, is diminished, as registration for VAT purposes is unavoidable. Educational institutions that render taxable supplies would be incurring inputs on associated costs. The effect of exempting educational services from the VAT net ultimately results in an increase in tuition fees as the burden of “hidden” or “trapped” cost is passed onto the student, as a result of the institution’s inability to claim a refund of the tax paid. As there is no recovery of input tax embedded in the price of exempt supplies, the cost of the tax included in the price must be borne by the entity that acquires the exempt supply and can only be recovered if the tax is passed on to customers. This is in effect contradictory to the initial intention of the government’s political and economic objective in respect of education, to ensure access to education to all on a non-discriminatory basis. As the objective and intention of the legislation towards exempting educational services is no longer satisfied, it must be reassessed and the treatment relating thereto re-examined. The first alternate VAT treatment recommended is for educational services to be zero rated, this will reduce the administrative burden most educational institutions currently face in terms of carrying out complex apportionment calculations and will keep with the original intention of the VATCOM. Furthermore educational institutions will have additional funding via the release of input tax credits which may potentially result in a reduction in the percentage increase in student fees in future periods the burden of the ‘hidden’ or ‘trapped cost’ will not be passed onto the student. Other VAT treatments recommended should zero-rating fail is to tax educational services at a reduced rate or include educational services as a welfare organization activity. Should the above-recommended VAT treatments not be feasible it is suggested that the current VAT treatment be improved by providing additional guidance on what supplies can be included as educational services.
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Olsson, Christoffer. "Mervärdesskatt undantaget för förvaltning av investeringsfonder : Tillämpningssvårigheter avseende 3 kap. 9 § 3 st. 2 p. Mervärdesskattelagen medför rättsosäkerhet." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-22888.
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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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Rios, Marcelo Jabour. "A necessidade de reforma do sistema tributário brasileiro como eliminação de entraves à integração no âmbito do MERCOSUL: análise a partir de experiências europeias." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/2/2135/tde-08122015-085636/.
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Os tratados internacionais firmados após a segunda metade do século XX, em particular aqueles que pretendem superar os tradicionais acordos de livre comércio ou união aduaneira, seguem desafiando o direito contemporâneo. Por serem mais ambiciosos, ultrapassam a clássica forma de cooperação entre países soberanos e exigem uma estrutura institucional mais elaborada, capaz de fazer emergir a vontade expressa nos tratados e de estabelecer as liberdades que serão asseguradas nesse novo ambiente, uma vez que a máxima um povo, um governo, um território, não o define. A experiência mundial bem sucedida que conseguiu erigir um mercado comum, assim compreendido como um espaço sem fronteiras em cujo interior circulam livremente pessoas, serviços, mercadorias e capitais, foi a vivenciada pelas Comunidades Europeias. A clareza dos objetivos traçados, a capacidade de superar as fases de estagnação, a solidez das instituições e, sobretudo, o reconhecimento da supremacia do direito comunitário foram determinantes para o êxito europeu. O triunfo assentou-se, dentre tantos outros pilares, no processo de harmonização das legislações tributárias dos países membros, em especial as que alcançam o consumo de bens e serviços, razão pela qual é reconhecido, pela doutrina e jurisprudência comunitárias, como um dos principais motores da União Europeia. Após vários fracassos nas tentativas de aproximação dos países na América Latina, o Mercado Comum do Sul (MERCOSUL) foi idealizado para atingir o patamar de um mercado comum e reconhecer, entre os seus membros, as quatro liberdades fundamentais de um mercado integrado. Como a harmonização das legislações fiscais constitui uma etapa fundamental para a consecução desse espaço econômico sem fronteiras, a tese analisa as espécies tributárias que alcançam o consumo de bens e serviços nos países membros do MERCOSUL e avalia a possibilidade de avanço rumo à integração regional iniciada pela assinatura do Tratado de Assunção. Nesse sentido, demonstra em quais aspectos o sistema tributário brasileiro representa um importante entrave à integração no âmbito do MERCOSUL.The international treaties signed after the second half of the 20th century , especially those meant to supersede the traditional free trade agreements or customs union, still challenge contemporary law. Given that they are more ambitious, they override the classic mode of cooperation between sovereign countries and survive on a more carefully elaborated institutional structure, capable of making the wills expressed in the treaties emerge and establish the freedoms that will be guaranteed in this new environment, once the maxim a people, a government a territory does not define it. The well succeeded world experience that led to the creation of a common market, construed as a space with no boundaries, within which people, services, goods and capital circulate freely, was experienced by the European Union. The clarity with which the aims were set forth, the power to overcome stagnation spells, the solvency of the institutions and, above all, the recognition of the supremacy of the communitarian law were decisive in the consolidation of the European success. Triumph, among so many other pillars, played a role in the process of harmonization of the tax law of the member countries, especially the law that contemplates the consumption of goods and services, which is the reason why it is known for its communitarian doctrine and jurisprudence, as one of the compelling forces of the European Union. After a succession of frustrated attempts to bring together the Latin American counties, the Southern Common Market (MERCOSUR) was conceived to attain the status of a common Market and recognise, among its members, the four fundamental freedoms of an integrated Market. As the harmonization of the fiscal laws is a stage of prime importance in the construction of this boundless economic space, the thesis analyses the types of taxes that affect the consumption of goods and services in the MERCOSUR member-countries and evaluates the possibility for is advancement towards the regional integration set on train with the signature of the Asunción Treaty. In this sense, it highlights which aspects of the Brazilian tax system pose a serious barrier to integration within the context of MERCOSUR.
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Nesnídal, Daniel. "Analýza determinantů daně z přidané hodnoty." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-194667.
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This master thesis analyses the relationship between state budgetary revenues from indirect taxes, the number of existing indirect tax rates and the level of those taxes. In particular, this thesis strives to investigate whether an increase in the number of indirect tax rates and higher tax rates lead to a measurable increase in the net tax revenue of a given state. The analysis uses tax-related data from 39 European countries collected between 1993 and 2014 and includes a total number of 746 observations. In order to arrive at the estimated results, this thesis uses the general method of moments analysis (GMM) along with the Arellano-Bond estimator. Results obtained through the GMM analysis suggest that, ceteris paribus, the introduction of one additional indirect tax rate leads to a decrease of net tax revenue of the state vis-a-vis its gross domestic product by 1,03 percentage points. The relationship between the level of indirect tax rate and the state's net revenues appears to be non-linear. Specifically, the increase of indirect tax rate by one percentage point appears to be associated with an increase of state's net revenue vis-a-vis its gross domestic product by approximately one percentage point.
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Burger, Bianca. "South African VAT implications in respect of supplies by non residents to residents." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1019977.
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Paragraph 7(1) of the VAT Act provides for the charging of VAT at 14 percent on the supply of goods or services by a vendor in the course or furtherance of an ‘enterprise’, the importation into South Africa of goods by any person or the supply of ‘imported services’. The term ‘enterprise’ has been interpreted to require an on-going activity and therefore once off sales should be excluded. The sale must relate to enterprise activities, thereby excluding private sales. Furthermore the enterprise activities are required to be carried out in the Republic or partly in the Republic. Establishing whether the enterprise activities are carried out in the Republic remains a contentious issue as the VAT Act does not specify the minimum required business activities to meet this criterion. ‘Imported services’ excludes services imported for the purposes of making taxable supplies and the liability of accounting for VAT on ‘imported services’ lies with the recipient of the imported service. Supplies (imported services) which are chargeable in terms of s 7(1)(a) and supplies, which if made in the Republic, are exempt from VAT or zero rated. ‘Imported services’ definition requires services to be consumed in South Africa. Services offered outside South Africa therefore generally do not qualify as imported services even the South African entity benefits from such services, for example a training course attended in a foreign country. Technological developments in the field of e-commerce globally have required countries to examine VAT laws relating to e-commerce. Extensive research has been done by the OECD on this topic, with reports issued on recommendations of how e-commerce should be taxed. Most guidance issued by the OECD on taxing e-commerce relates to indirect electronic commerce, which refers to goods or services where ordering, payment and delivery occur on line. Distinction is drawn between taxation of business-to-business transactions and business-to-consumer transactions. The OECD suggests that the ‘reverse-charge’ or self-assessment method should be applied to the taxing of B2B transactions resulting in minimal compliance and administrative costs. It is further recommended that for B2C transactions place of consumption should be defined as the recipient’s usual jurisdiction of residence and that non-resident suppliers should be required to register and pay VAT in the jurisdiction of the consumer, as this would result in the most effective tax collection method. ‘Enterprise’ includes electronic services from a foreign supplier where the recipient is a resident of South Africa or where the payment originated from a South African bank account. The Minister’s regulation, which came into effect on 1 June 2014, includes the following items in the definition of electronic services: educational services, games, online auction services, miscellaneous services and subscription services. The South African VAT legislation draws no distinction between B2B and B2C supplies of electronic services. The reasoning behind this was to avoid situations in which private customers could pose as business customers in order to avoid the levying of tax. A review of the services currently included in the Minister’s regulation on electronic services indicate that services that would relate to B2B supplies have mostly been excluded from the regulation. Effectively the South African VAT legislation manages to indirectly exclude B2B supplies from the definition of electronic services and therefore achieves the objective of minimising the administrative burden on B2B supplies.
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Combrink, Thomas. "'n Kritiese evaluasie van die toedeling van insetbelasting in Artikel 17(1) van die Wet op Belasting op Toegevoegde Waarde no. 89 van 1991." Thesis, Stellenbosch : University of Stellenbosch, 2005. http://hdl.handle.net/10019.1/15523.
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Thesis (MComm)--University of Stellenbosch, 2005.AFRIKAANSE OPSOMMING: Insetbelasting soos omskryf in artikel 1 van die Wet op Belasting op Toegevoegde Waarde No. 89 van 1991 (“die Wet”) kan teruggeëis word waar die goedere of dienste, ten opsigte waarvan die insetbelasting geëis word, vir die maak van belasbare lewerings verkry is. Waar goedere of dienste verkry word, gedeeltelik vir die maak van belasbare lewerings en gedeeltelik vir die maak van vrygestelde lewerings, moet ʼn toedeling van die insetbelasting ooreenkomstig die bepalings van Artikel 17(1) van die Wet gemaak word. Artikel 17(1) bepaal dat die omset-gebaseerde toedelingsmetode gebruik moet word vir die toedeling van toedeelbare insetbelasting. Hierdie metode wat voorgeskryf word gee aanleiding tot die volgende twee probleemstellings, naamlik : · Onduidelikheid in die Wet rakende die hantering van verskillende tipes lewerings binne die toedelingsformule, en · Onduidelikheid oor welke bedrae of gevalle by die toedelingsformule inof uitgesluit moet word. Artikel 17(1) bepaal ook dat, indien die omset-gebaseerde toedelings-metode nie toepaslik vir ʼn ondernemer is nie, ʼn alternatiewe metode gebruik kan word mits die alternatiewe metode ʼn redelike en regverdige alternatief daarstel. Hierdie uitsondering gee aanleiding tot ʼn derde probleemstelling, naamlik: · Wat kan as ʼn redelike en regverdige alternatief beskou word? Laastens maak Artikel 17(1) voorsiening vir ʼn voorbehoudsbepaling wat bekend staan as die de minimis-reël. Hiervolgens hoef ʼn ondernemer nie te voldoen aan Artikel 17(1) indien die ondernemer se totale belasbare lewerings minstens 95% van sy totale lewerings beloop nie. Die voorbehoudsbepaling maak egter nie voorsiening vir die hantering van abnormale omstandighede wat die implementering van die voorbehoudbepaling kan beïnvloed nie. Dit gee aanleiding tot die vierde probleemstelling, naamlik : · Watter maatreëls bestaan daar om te verseker dat die de minimis-reël nie deur abnormale omstandighede beïnvloed word nie? In hierdie studie word Artikel 17(1) krities ontleed ten einde te poog om oplossings vir bostaande probleemstellings te vind. Relevante wetgewing en publikasies van lande soos die Verenigde Koninkryk, Kanada, Australië en Ierland is ook bestudeer en na aanleiding hiervan kan die volgende afleidings gemaak word, naamlik: · dat ʼn lewering uit meer as een tipe lewering kan bestaan, hetsy belasbaar of vrygestel. Sodanige lewerings kan geklassifiseer word as toevallige-, saamgestelde- of gemengde lewerings wat, afhangend van die tipe lewering, die insetbelasting wat teruggeëis mag word, verskillend kan beïnvloed. Uitsluitsel oor die klassifikasies van lewerings moet verkry word alvorens dit in die toedelingsformule ingesluit word; · dat die in- of uitsluiting van spesifieke bedrae en gevalle in die toedelingsformule eerstens aan die hand van die ekonomiese aktiwiteitstoets gemeet moet word. Die resultate van ʼn ekonomiese aktiwiteitstoets sal aandui watter invloed ʼn spesifieke bedrag of geval op die toedelingsformule kan hê. Die spesifieke eienskappe van elke bedrag of geval moet daarna ontleed word om te bepaal of sodanige bedrag of geval by die toedelingsformule in- of uitgesluit moet word om die manipulasie van die toedelingsformule te voorkom; · dat riglyne bepaal moet word of die toepassing van ʼn alternatiewe toedelingsmetode redelik en regverdig is ten einde enige onsekerhede uit die weg te ruim. Dit behoort op ‘n soortgelyke wyse geïmplementeer te word as die bestaande riglyne in die wetgewing van lande soos Kanada, Ierland en die Verenigde Koninkryk; · dat die de minimis-reël uitgebrei moet word deur nie net na ʼn vaste persentasie te verwys nie, maar ook die gebruik van historiese syfers, randwaardes en maandelikse ontledings in te sluit, soos wat dit tans die gebruik in Kanada en die Verenigde Koninkryk is. Daar bestaan dus reeds in ander lande wetgewing wat die probleemareas, soos in die Suid-Afrikaanse wetgewing geïdentifiseer, aanspreek. Dit is dus nodig om aan die hand hiervan die Suid-Afrikaanse wetgewing uit te brei ten einde enige onduidelikhede en areas vir moontlike manipulasie uit te skakel
ENGLISH ABSTRACT: Input tax as defined in Section 1 of the Value Added Tax Act No. 89 of 1991 (“the Act”) can be deducted where goods or services are acquired by the vendor for the purpose of consumption, use or supply in the course of making taxable supplies. Where the goods or services are acquired by the vendor partially for the purpose of making taxable supplies and partially for the purpose of making exempt supplies, an apportionment of the input tax that can be deducted, has to be done in terms of Section 17(1) of the Act. Section 17(1) determines that the turnover-based apportionment method should be used for apportionment of the input tax. This prescribed method gives rise to the following problem statements: · The Act is not clear as to how different types of supplies should be treated in the apportionment formula, and · The Act is not clear as to which specific amounts or cases should be included or excluded from the apportionment formula. Section 17(1) further determines that, if a vendor finds the turnover-based method of apportionment inappropriate, the vendor can use an alternative method as long as the method is a fair and reasonable alternative. This exemption to the rule gives rise to a third problem statement, namely: · What should be seen as fair and reasonable alternative method? Finally, a proviso is found in Section 17(1), better known as the de minimisrule. According to the rule no apportionment is necessary in terms of Section 17(1) if the total taxable supplies constitute at least 95% of total supplies. The proviso does not take abnormal circumstances into account that can affect the implementation of the proviso. This gives rise to the fourth problem statement: · What controls exist to ensure that the de minimis-rule is not influenced by abnormal circumstances? In this study Section 17(1) is critically analyzed to find solutions for the above problem statements. Relevant acts and publications of countries such as the United Kingdom, Canada, Australia and Ireland were examined. The following conclusions can be drawn from the study: · A supply can consist out of more than one type of supply, either taxable or exempt. These supplies can be classified as coincidental supplies, combined supplies or mixed supplies. Each one of these supplies can have a material influence on the apportionment formula and should be considered carefully before they are included in the formula. · The inclusion or exclusion of any specific amount or case as part of the apportionment formula should first be measured against the economic activity test. The results of the economic activity test will indicate which effect the specific amount or case will have on the apportionment formula. Thereafter the distinctive characteristics of the amount or case should be analysed to ensure correct treatment of the specific amount or case in the apportionment formula to prevent the manipulation of the apportionment formula. · Guidelines should be identified to determine whether an alternative method of apportionment is fair and reasonable, in conjunction with the specific guidelines identified by the legislation of countries such as Canada, Ireland and the United Kingdom. · The de minimis-rule should be broadened not to only include the use of a fixed percentage, but also the use of historical figures, rand values and monthly analysis as is the case in Canada and the United Kingdom. As can be seen from the above there already exist legislation in other countries that addresses the problem areas as identified in South African legislation. It is therefore necessary to broaden the South African legislation to eliminate any uncertainties and areas for possible manipulation.
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Jansová, Veronika. "Analýza režimu DPH v oblasti školství." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193376.
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The master's thesis deals with the value added tax (VAT) in the area of education. The thesis is divided into theoretical and practical part. The theoretical part defines the definition of education according with the VAT law and VAT application rules in this area. The practical part is divided into two parts. The first one contains an analysis of the transformation from position as a VAT non-payer to position as a VAT payer of specific school subject. The second part is focused on comparing the tax position of the school in different legal forms of business and on the analysing the consequences in VAT application on school as a non-profit subject and on school established as a business subject. It pointed out the advantages and disadvantages of VAT application on school subjects with proposals to modify current legislation in this area.
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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/.
Full textAbstract:
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.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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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 PúblicasAmplamente 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.
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.
info:eu-repo/semantics/publishedVersion
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Buitenweg, Anna Herculina. "The necessity to introduce "place of supply" rules from a VAT perspective for telecommunication services in South Africa." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26700.
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South Africa’s VAT legislation has specific value and time of supply rules. It does not have a specific section for place of supply rules, but this is however incorporated within the various sections of the Act. Still, there is sometimes uncertainty regarding what the place of supply would be, especially when it comes to telecommunication services across borders. Some foreign countries, like European countries, have specific place of supply rules. However, South Africa does not specify where the specific place of supply of telecommunication services should be. International roaming complicates matters as a South African resident can visit a foreign country and make calls from the foreign country to yet another country, but is then billed in South Africa at a rate including VAT at 14%. One could argue that this is not the correct treatment as it could be deemed an export of services, which would generally be zero-rated. During the interviews it was discovered that the foreign network operator billed the South African network operator for the services rendered to the South African operator’s customer in the foreign country. Some operators levy VAT on this charge at that country’s VAT rate, whereas other countries’ operators will levy at a rate of zero percent. However, the South African resident is levied at a charge including VAT at 14%, regardless of whether the operator was charged VAT by the foreign operator or not. Costs of international roaming are already high and, therefore, international roaming can become very expensive for customers. The researcher suggests that the agreement be revisited and that VAT is only charged in the country where the consumption of the supplies takes place, or in the case of a service, where the service is utilized. It is however much more complex with telecommunication services as there are various networks that go through numerous countries, and can include the customer’s home country. AFRIKAANS : Suid-Afrika se BTW-wetgewing het reëls wat spesifieke waarde en tyd van lewering bepaal. Hoewel dit nie 'n spesifieke artikel het met reëls wat handel oor die plek van lewering nie, is dit egter in die verskillende artikels van die wet geïnkorporeer. Tog is daar soms onsekerheid oor waar die plek van lewering is, veral wanneer dit telekommunikasiedienste raak wat oor grense verskaf word. Sommige lande, byvoorbeeld Europese lande, het spesifieke reëls wat plek van lewering bepaal. Suid-Afrika spesifiseer egter nie die spesifieke plek van lewering van telekommunikasiedienste nie. Internasionale selfoon swerwery kompliseer sake omdat 'n Suid-Afrikaanse inwoner die buiteland kan besoek en oproepe van daar na nog 'n ander land maak, maar steeds in Suid-Afrika gefaktureer word teen 'n koers insluitend BTW teen 14%.’n Mens kan argumenteer dat dit nie die regte hantering is nie omdat dit 'n uitvoer van dienste geag kan word, wat gewoonlik genulkoers word. Daar is tydens die onderhoude ontdek dat die buitelandse netwerk-operateur die Suid- Afrikaanse netwerk-operateur faktureer vir die dienste aan die Suid-Afrikaanse operateur se kliënte in die buiteland. Sommige operateurs hef BTW op hierdie koste teen die koers van daardie land se BTW, terwyl ander lande se operateurs teen 'n koers van nul persent sal hef. Die Suid-Afrikaanse inwoner word egter teen ‘n koste insluitend BTW van 14% gefaktureer, ongeag of die operateur deur die buitelandse operateur teen ’n koste insluitend BTW van 0% of ‘n ander persentasie gefaktureer is. Koste van internasionale selfoon swerwery word gehef in die land waar die voorrade gebruik word, of in die geval van 'n diens, waar die diens gebruik word. Die koste kan baie hoog wees. Dit is egter baie meer kompleks met telekommunikasiedienste omdat daar verskeie netwerke is wat deur talle lande kan gaan. Dit kan moontlik in die kliënt se land van herkoms ook wees.Dissertation (MCom)--University of Pretoria, 2012.
Taxation
unrestricted
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Laucius, Gediminas. "Teisės į PVM ataskaitą ir prievolės registruotis PVM mokėtoju santykis pridėtinės vertės mokesčio raidos kontekste." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20100224_104841-25561.
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Pridėtinės vertės mokestį yra įsivedusios apie 150 pasaulio valstybių, jis sudaro reikšmingą valstybių biudžeto pajamų dalį (statistiškai apie penktadalį). Pagrindinėmis priežastimis, nulėmusiomis beprecedentį PVM populiarumą ir sparčią mokesčio integraciją į daugumos pasaulio valstybių mokestines sistemas, laikomi reikšmingi alternatyvių netiesioginių apyvartos mokesčių sisteminiai trūkumai, kurių PVM neturi. Pridėtinės vertės mokesčio unikalumas ir pranašumas prieš kitus apyvartos mokesčius slypi pirkimo PVM atskaitos mechanizme, sudarančiame sąlygas apmokestinti tik kiekvienoje iš prekių ir paslaugų paskirstymo grandžių sukurtą pridėtinę vertę. Todėl, siekiant, kad PVM funkcionuotų efektyviai ir sugebėtų išlikti neutraliu apyvartos mokesčiu, yra labai svarbu, kad pirkimo PVM atskaita apmokestinamiesiems asmenims būtų arba visai neribojama, arba ribojama tik išimtiniais atvejais ir tik proporcingai tokiu ribojimu siekiamiems tikslams.
Dėl šios priežasties magistro baigiamajame darbe nagrinėjama problema, ar pagrįstai Lietuvos PVM įstatymo nuostatos, suteikiančios teisę į PVM atskaitą tik PVM mokėtojams, riboja apmokestinamųjų asmenų teisę į pirkimo PVM, patirto ir sunaudoto apmokestinamoje veikloje iki registracijos PVM mokėtoju, atskaitą.
Kaip pradinė išeities pozicija iškeliama hipotezė, kad galbūt Lietuvos Respublikos PVM įstatymo nuostatos, ribojančios apmokestinamojo asmens teisę į iki įsiregistravimo PVM mokėtoju patirtą pirkimo PVM, netinkamai įgyvendina 2006/112/EB... [toliau žr. visą tekstą]Approximately 150 countries of the world have already introduced the value added tax in their tax systems. Value added tax compose a significant portion of the income of the revenue of these states’ (statistically one fifth). As the main reasons which determined the unprecedented popularity of VAT and its rapid integration into the tax systems of the most countries of the world are recognized the meaningful disadvantages of the alternative turnover tax systems, which are not typical to the systems of VAT. The uniqueness of value added tax and its advantage over the other turnover taxes lies in the mechanism of input VAT deduction. Certain mechanism allows to charge only the value added created in the stages of distribution (no cascade effect emerges). Therefore in order for VAT to operate effectively and to remain neutral, it is particularly important that taxable persons’ right to input VAT deduction is either not restricted at all, or if restricted then only in exceptional cases and only in the strict proportionality with the objectives in purpose. For the above reasons we examine the problem whether the provisions of the Lithuanian Law on VAT which entitle solely the VAT payers with the right to VAT deduction legitimately restrict the taxable persons’ right to deduct input VAT incurred and absorbed in the taxable activity prior the registration as VAT payer. As the initial starting position we hypothesize that conceivably the provisions of the Lithuanian Law on VAT... [to full text]
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Oosthuizen, Sonia. "Die invloed van elektroniese handel op die toepaslikheid van die Wet of Belasting op Toegevoegde Waarde, no. 89 van 1991 /." Thesis, Stellenbosch : University of Stellenbosch, 2006. http://hdl.handle.net/10019.1/3404.
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Thesis (MAcc (Accountancy))--University of Stellenbosch, 2006.The advent of the internet made it possible to conduct business in a different manner - electronically. Electronic commerce enables residents and vendors to transact with residents and vendors of any other country (jurisdiction) at any time, making the world indeed a smaller place. Electronic commerce has, however, raised many questions internationally. Determining the effect of such transactions on the tax take of a country is of great importance to a government. The South African Revenue Service adjusted the Income Tax Act in order to take globalisation into account in accordance with international direction. In contrast, no changes have been suggested for the indirect taxation, namely value added tax. Electronic commerce were not contemplated when the Value-Added Tax Act was introduced in 1991. The charging section (section 7 of the mentioned act) provides that a transaction will be taxed in South Africa on the supply of goods or services, on the import of goods and on the supply of an imported service. In traditional business the place of supply was easy to define because a pure consumption test could be applied: namely that the place of supply is where the goods or services have been consumed. Today this rule will put an enormous compliance burden on vendors since the physical place of consumption in electronic commerce is not that obvious (Masters, 2001). Not only must the precise place of supply be determined but the vendor also has to value the supply in multiple jurisdictions. This study highlights the applicable sections of the Value-Added Tax Act and applies it to electronic commerce in order to determine if the existing legislation should be modernised or if parts of it needs to be re-written. The following concepts will be considered: • Place of supply in order to determine the jurisdiction where tax must be charged. • Value of supply to determine the value on which tax must be charged. • Vendor to determine which entities, South African or otherwise, have to register for VAT in South Africa. • Goods. • Services to consider goods and services of digital content. The international initiatives regarding the application of consumption tax, under the leadership of the Fiscal Committee of the Organisation for Economic Co-operation and Development, were taken into account in the study of any required amendments to sections of the Value-Added Tax Act. A group, “The Consumption Tax Technical Advisory Group”, was established in January 1999 by the OECD to consult with business and non-members on the implementation of consumption tax on electronic commerce transactions. The composition of the group is representative of the main trading nations in the world, but also includes smaller countries, non-members and private sector participants. It includes Australia, Japan, the United Kingdom, the United States of America and the European Commission. Considering the global composition of the group this study will focus on the initiatives of the OECD and it is not deemed necessary to investigate the initiatives of individual countries. The study will however consider the research and initiatives of South Africa’s biggest commercial partner, the European Union (OECD, 2004a: 285). The South African initiatives regarding electronic commerce include the Green Paper on Electronic Commerce released by the Department of Communication in November 2000 and the Electronic Communications and Transactions Act promulgated on 26 June 2002. The legislation does not address the tax implication of electronic commerce but in chapter 4 of the mentioned green paper it was discussed by the legislators. There is growing international pressure to lower corporate income tax rates. As the tax base erodes in this area other sources, possibly consumer taxation, must be found to meet the shortfalls (Masters, 2001). It is the aim of this study to show that the present Value-Added Tax Act is in need of modernisation in order to take into account the wide range of electronic commerce transactions.
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Hronová, Lucie. "Evropská daňová legislativa z pohledu výjimek přidělených jednotlivým členským státům EU v oblasti DPH." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-17109.
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The value added tax has been adapted by various legal instruments of the European community (regulations, directives, decisions etc.) which are used to harmonise this tax. Together these documents establish "the common system of VAT". The time definition of this system is not simple, because of newly ratified legal instruments that are reacting to both Community requirements and the current economical situation. At the present time, combating tax evasion is the fastest developing part of the common system. Tax evasion is significantly reducing revenues of the whole Community by reducing the revenues of single member states. Even if the European Union always places emphasis on the equal conditions for all member states in all areas of interest including claiming VAT, there are some exceptions from the common system granted for member states. The main objective of these exceptions is to take into consideration the specific conditions in each member country through special instruments added to the common VAT system. These exceptions should simplify the acceptance of the common system by all member states.
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Procházka, Vojtěch. "Judikatura chybějící daně v podvodu na DPH." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444245.
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The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.
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Hansen, Karin. "Blandad momsverksamhet : En flerfallstudie som jämför verkligheten med teorin." Thesis, Örebro University, Örebro University, Swedish Business School at Örebro University, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-5919.
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Mervärdesskatten infördes i Sverige den 1 januari 1969 med lagen (1968:430) om mervärdeskatt, så kallad moms. År 1994, året innan Sveriges inträde i EU, infördes Mervärdesskattelagen (1994:200) som anpassats till EG-rätt. Mervärdesskatten är alltid 25 procent om inget annat anges. Kunderna betalar moms till företaget och företagaren betalar in skillnaden mellan utgående moms och ingående moms till Skatteverket. Många företag bedriver blandad verksamhet, det vill säga både momsfri och momspliktig verksamhet som berättigar till avdrags- eller återbetalningsrätt av mervärdesskatten. Verksamheten delas in tre delar; momspliktig, momsfri och blandad. I den momsfria delen får inga avdrag göras medan fullt avdrag får göras i den momspliktiga. I den blandade verksamheten sker avdrag genom fördelningsnycklar.
Syftet med studie var att se hur verkligheten stämmer överens med de teoretiska idéerna. Författaren har valt att göra en flerfallsstudie med ett juridiskt synsätt. Empiriskt material har samlats in genom semistrukturerade intervjuer för att skapa en mångsidig bild av mervärdesskatten och blandade verksamheter. Resultatet visar att verkligheten är mer komplext än vad teorin beskriver. Studiens teoretiska referensram består av lagar, beskattningsmyndighetens uppbyggnad, EG-rätt och anpassning av Svenska lag till denna och slutligen täcker referensramen viss redovisningsteori när det gäller blandad verksamhet.
Analysen är en tolkning av intervjusvaren som ställts mot referensramen för att se hur de stämmer överrens med varandra eller inte stämmer överrens. Författarens slutsatser av arbetet berör skillnader mellan empirin och teorin. Slutsatserna berör även vad som påverkat uppkomsten av dessa skillnader. Författarens slutsats är att den teoretiska basen stämmer till viss del med den empiriska verkligheten hos redovisningsbyråerna och att redovisningsbyråerna ställer högre krav på företagarens redovisning än förväntat. Författarens slutsats är att fastighetsbolagens verklighet inte stämmer överrens med den teoretiska basen då samma fördelningsnyckel används på hela verksamheten. Mervärdesskattedirektivets uppgift om uppdelning efter årsomsättning i respektive verksamhet frångås då yta är den vanligaste fördelningen enligt författarens slutsats.
Nyckelord: Redovisning, mervärdesskatt, blandad verksamhet, fastigheter, momsfri verksamhet, momspliktig verksamhet
Added-value tax was introduced in Sweden January 1st 1969 through legislation and the term is shorted as VAT. 1994, the year before Sweden's entry to the European Union, the VAT legislation was adapted and reformed. The added-value tax is always 25 percentages if nothing else is stated. The customers pay VAT to the company and the company's task is to deliver this money to The Swedish Tax Agency, the company pays the difference. A lot of companies conduct business that are blended which means that there are activities that are both free of VAT and activities where VAT has to be accounted for. Added-value tax that needs to be accounted for qualifies the company for deduction or payback of the VAT. The company's operation can be divided into three areas; free of VAT, VAT needs to be accounted for, and blended. The area that is free of VAT allows no deduction while in the other full deduction needs to be done. In the blended area the deductions are made through something called distribution keys.
The purpose of the study is to see how the empirical world harmonize whit the existing theoretical base. The author has chosen to conduct a case study that involves more than one case. The study is based on a legal perspective and the collection of the empirical material is conducted through semi-structured interviews. The reason is to provide a versatile picture of VAT and the blended area. The results demonstrate that reality, in other words empiric, is more complex than the theory describes it. The theoretical base describes legislation, the framing of the Swedish Tax Agency, European Community legislation and the adoption to EC in Swedish legislation. Also some specific accounting theories are mentioned that concerns the case study and the blended area of a company.
The analyze is an interpretation of the interviews put against the theoretical base to see how well they coincide or not. The authors conclusion of the study concerns differences between the empirical world and the theory. The authors conclusion is that the real estate concerns empirical world is different towards the theory because they only use one distribution key at all blended area instead of diversify in distribution keys. European Community endorse annual turnover as distribution key and Swedish legislation deviate from that because they endorse area as distribution key.
Keywords: Accounting, added-value tax (VAT), blended areas/operations, real estate, VAT free areas/operations, VAT accountable areas/operations.
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Kohlertová, Alžběta. "Analýza změn v procesu vracení daně z přidané hodnoty osobám ve Společenství." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75770.
Full textAbstract:
The aim of this thesis is to analyse the system of the value added tax refund to the businesses in the Community and to focus on the main changes in this area. In the thesis we find the answers to the question if the system was succesfully modernize, speed up and whether changes in the tax refund brought relief on the applicant and tax administrator.
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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).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).
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Sampaoli, Alessandro. "Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?" Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-412742.
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The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users. This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. The peculiarity of this way of doing business, although this may seem absurd, is that the company's profit is directly proportional to the number of non-paying users. Such situations have given rise to discussions regarding the powerlessness of the tax system of states to levy tax on such profits. Regarding the indirect taxation, the question is even more difficult if one considers free digital services and personal data. Unfortunately, this flow of “digital” consumption remains completely out of a VAT assessment. Exclude a priori those transactions from being assessed for VAT purposes only because it could be arduous to assess the consumption would result in a violation of the principle of neutrality. Accordingly, issues related to the distortion of competition could also arise. The author of this thesis examines the assumption that between the Companies and the Users take place a reciprocal exchange of benefits in kind characterized by a synallagmatic relationship (quid pro quo) in the form of barter. The results of the analysis indicate that the transactions characterized by the supply of free digital services to Users in exchange for personal data - as described in the Business Reference Model - actually fall within the scope of Article 2 (1)(c) of the EU VAT Directive and therefore must be subject to indirect taxation.
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Budzinskaitė, Jolanta. "Lengvatinių pridėtinės vertės mokesčio tarifų taikymo tikslingumo analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20080207_140139-43443.
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Šiuo metu Lietuvoje gana aktualus lengvatinių PVM tarifų taikymo klausimas. Lengvatinių PVM tarifų poveikis prekių/paslaugų kainai, jų paklausai, naujų darbo vietų kūrimui, valstybės pajamoms – aktuali tema ne tik Lietuvoje, bet ir visoje Europos Sąjungoje. Tai įrodo vis gausėjantys ekonomistų straipsniai mokslo leidiniuose, įvairių institucijų atliekamos PVM lengvatų poveikio analizės. Be to, lengvatinio PVM tarifo taikymo tikslingumas – dažnas visuomenės diskusijų ir žiniasklaidos susidomėjimo objektas.
Darbo tikslas – išanalizuoti ir įvertinti lengvatinių pridėtinės vertės mokesčio tarifų taikymo tikslingumą, atliekant analizę. Darbo objektas – lengvatinių pridėtinės vertės mokesčio tarifų taikymas Lietuvoje ir Europos Sąjungoje bei jų poveikis ekonomikai. Darbo tikslui pasiekti buvo iškelti tokie uždaviniai: apibūdinti pridėtinės vertės mokestį, nustatant jo vietą mokesčių sistemoje ir aptariant jo reikšmingumą šalies biudžetui; išanalizuoti pagrindinius teisės aktus, reglamentuojančius pridėtinės vertės mokesčio taikymą Lietuvoje ir Europos Sąjungoje, bei išanalizuoti lengvatinių pridėtinės vertės mokesčio tarifų taikymo reglamentavimą Europos Sąjungoje ir Lietuvoje; išanalizuoti lengvatinių pridėtinės vertės mokesčio tarifų kaitą Lietuvoje; palyginti Lietuvoje ir kitose Europos Sąjungos valstybėse narėse taikomų lengvatinių pridėtinės vertės mokesčio tarifų dydžius ir jais apmokestinamų prekių/paslaugų grupes; palyginti pardavimų, apmokestinamų lengvatiniais... [toliau žr. visą tekstą]The effect of the value added tax decrease (VAT) on prices, inquiry, employment and public revenue is subjected regularly to the intensive debate not only in Lithuania, but also in the whole European Union (EU). The importance of reduced VAT effect shows growing number of economic articles, also the application of the reduced VAT is a frequent discussion object in the society and in the media. The goal of the work is to analyze the importance of the application of the reduced VAT sentences. The object of the work is the economic effects of the application of the reduced VAT sentences in Lithuania and in the European Union. To reach a purpose of the work, such tasks are issued: To define VAT and to explain its importance; to analyze the most important VAT laws; to analyze the alternation of the reduced VAT sentences in Lithuania; to compare the reduced VAT sentences in Lithuania and in the EU; to compare the categories of goods and services which are taxed on the VAT sentence in the EU; to compare the interest of the base of the reduced price in the EU; to explain the purposes of the VAT decrease; to analyze the price effects, production effects and occupation effects of VAT decrease; to overlook views of different institutions. In the work such working methods are applied: Analysis of the juridical documents and the nonfiction literature; contents analysis; analysis of the statistical information; Comparative analysis and a review of the electronic data base. Work hypothesis... [to full text]
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Abdi, Joseph. "Moms på elektroniska tjänster." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15114.
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EU beslutade 2002 om en särskild beskattningsanordning i syfte att undanröja konkurrenssnedvridningar vid försäljning av elektroniska tjänster. Frågetecken om var eller av vem som moms ska erläggas kan ibland uppstå. Förvaltningsrätten och regeringen har gjort olika bedömningar beträffande mervärdesskatteskyldighet för två svenska företag vars tjänster varit underkastade moms i andra länder. Medan förvaltningsrätten dömde företag A att betala mervärdeskatt befriade regeringen företag B från mervärdebeskattning. Syftet är att utreda hur skattskyldighet beträffande samma elektroniska tjänster kan uppkomma i olika medlemsländer samt om de som tillhandahåller dessa tjänster säljer till eller ifrån fasta etableringsställen eller om de är att betrakta som återförsäljare. Varför samma skattskyldighet uppkommer i olika medlemsländer kan delvis härledas till de avvikelser som finns mellan svensk rätt och EU-rätt beträffande innebörden av de olika begrepp som används för att beteckna momsredovisningsskyldiga. Det kan även bero på den vaga och vida definition som begreppet elektroniska tjänster innefattar samt de skillnader som finns mellan språkversionerna beträffande vad som ska anses omfattas. Tillhandahållare av elektroniska tjänster ska erlägga mervärdeskatt i det land där köparen har sätet för sin ekonomiska verksamhet eller där det fasta etableringsstället finns till vilka tjänsterna tillhandahålls. Vid omsättning eller förvärv av tjänster är det den som agerar som faktisk säljare eller den kund som faktiskt förvärvar och konsumerar tjänsten som avgör var omsättningen anses belägen. Bedömningen ska fokusera på de huvudsakliga momenten för tjänsten ifråga. Tillhandahållare av elektroniska tjänster är inte att betrakta som återförsäljare eftersom de inte uppfyller de kriterier som finns uppställda för begreppet återförsäljare. Därmed kan en analogi inte göras gällande.In 2002 the member states of EU took a decision regarding whether to introduce a special tax base on digital supplies or not. This tax base was later on implemented to the member states domestic laws. Question may sometimes arise as to where or by whom VAT should be paid regarding electronically supplies. The administrative court and the Swedish government have made different judgments regarding two Swedish companies whose services already have been subject to VAT in other member states. While the administrative court sentenced company A to pay VAT the government exempted company B. This bachelor thesis will examine how tax claims regarding the same electronically supply can occur in different member states and if the providers are selling to or from a permanent establishment or if they are to be considered as distributors. The answer to the first question can partly be due to the difference between Swedish law and EU-law regarding the different use of word for designating a taxable person. The words used for designating a taxable person have different meanings which can constitute confusion. It can furthermore be due to the vague and broad definition for the term electronically supplies and the differences that occur, regarding what can be covered by the definition of electronically supplies. Providers of digital supplies shall pay VAT in the country where the buyer has his place of business or where the fixed establishment is located to which the supplies are provided. Regarding revenue or acquisition it is the one who acts like the real seller or the customer who acquires and consumes the provided service who determines where the supply is situated. The main elements for the services provided have to be examined. Providers of digital supplies are not to be regarded as distributors because they do not meet the criteria’s that are set out for the term.
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Patschová, Jitka. "Analýza problémů spojených s aplikací DPH v cestovním ruchu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-77029.
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This paper provides an analysis of the problems associated with the application of VAT in the tourism sector and aims to clarify the use of the Law on Value Added Tax, in particular the special scheme for travel service in the tourism sector and apply it to practical situations. Diploma thesis sees the field of tourism through the Law on Value Added Tax. It also deals with special arrangements for the scheme from the perspective of the European Directive on the common system of value added tax. There are the problems that are the subject throughout the European Union.
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Kuchynková, Tereza. "Analýza vývoje DPH v ČR v letech 2004-2012 a jeho dopad na praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198272.
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The topic of this diploma thesis is to analyze the development of the VAT legislation in the Czech Republic in the years 2004 -- 2012 assessing the impact of changes in the legislation on practice. The diploma thesis is divided into four parts. The first part deals with theoretical background of the current VAT tax theory. The following part focuses on harmonization of VAT within the EU, and this part also includes insight on the Green Paper as the future of VAT setting in the EU. The third part shows the structure of the VAT before and after joining the European Union as well as the most important amendments of the Czech VAT law. The last part is devoted to practical problems associated with the changes of VAT, here is also included a review of all VAT forms. At the very end of the paper the topic of reverse charge in the construction industry is analyzed based on author's own work experience.
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Komendová, Eva. "Praktické dopady uplatňování DPH ve vybraných celních režimech." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224614.
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This thesis contains an analysis of the activities of logistics research and development corporation Honeywell HTS CZ o. z., on an annual breakdown. It forms the basis for selection of individual consignments of customs regulations and practical application of VAT and other research organizations operating in various sectors. Forms section contains changes to the existing system of customs regulations and logistics department recommendation system settings for different types of organizations that will lead to financial savings.
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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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Kašpar, Tomáš. "Kvantifikace a srovnání daňových úniků na dani z přidané hodnoty ve vybraných zemích Evropské unie a odhad daňové mezery." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444244.
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The diploma thesis deals with the finding and evaluation of the usefulness and influence of tax authority tools in the Czech Republic and in selected countries of the European Union according to similar indicators. The aim of the thesis is to analyze the effectiveness and utility of the tools used. The number of information in the international exchange of information is compared and the number of tax subjects in the gray economy and their involvement in tax evasion is evaluated. The theoretical part defines core elements of the diploma thesis which are the value added tax, the VAT GAP and the division of tax authority instruments. Concurrently, it describes related mechanisms which shall ensure the elimination of tax evasion. The practical part analyzes selected instruments and their values that the tax authority has at its disposal to combat tax evasion. From the output data, the VAT GAP is estimated using a calculation using the gross domestic product adjustment method. All results found within the Czech Republic will be compared with available comparable data in the EU countries. To conclude, the results are valorized, and instruments are evaluated internationally. It is estimated the amount of the VAT GAP and the possible prediction of future developments.
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Madriaga, Bravo Daniela, and Blomqvist Matilda Hedman. "Momsigt gott! : En undersökning av de nuvarande effekterna av den sänkta restaurangmomsen." Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-17113.
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När den svenska regeringen beslöt sig för att sänka restaurangmomsen den 1 januari 2012, gjordes det för att stimulera restaurangbranschen att sänka priserna på måltiderna, nyanställa och eliminera svartjobb. Vid en sänkning av momsen frigörs kapital, ett extra ekonomiskt utrymme, som för företagen blir en tillgång som de själva får avgöra hur det kommer disponeras. Denna studie ämnar ta reda på vilka effekter momssänkningen kommer medföra för branschen och hur restaurangägarna disponerat det ekonomiska utrymmet. Material har införskaffats genom en enkätundersökning med restaurangägare, intervjuer med hotell- och restaurangfacket samt branschorganisationen Visita. Med utgångspunkter bland annat inom nationalekonomiska teorier visar undersökningen att restaurangägare valt att använda det ekonomiska utrymmet till att nyanställa, sänka sina priser, genomföra renoveringar eller till överlevnadsmarginaler. Detta tyder på att det finns en spridning över hur restaurangägarna handlat. Faktorer som kan vara av betydelse över hur restauranger agerar är företagets storlek och form samt hur konkurrenterna i dess omgivning agerar.When the Swedish government decided to cut the restaurant VAT January 1st, 2012, was made for the purpose of encouraging the restaurant industry. In turn, the restaurants would choose to lower the prices of meals, hire new employees and eliminate illegal work. When VAT is lowered it releases capital, an additional financial fund. For the restaurants it’s an asset, which they can determine how it should be allocated. This study aims to determine the effects of VAT reduction on the industry and how restaurant owners have chosen to make with the additional funds. The material has been obtained by conducting a survey with restaurant owners, interviewing the restaurant union and the industry association Visita. With starting points in economic theories and previous studies on other VAT reductions, the study shows that restaurant owners have chosen to use the economic funds to create new jobs, lowering meal prices, renovations or to improve profit margins. This indicates that there is dispersion among the opportunities restaurant owners have chosen. Elements that could have importance in the actions of restaurant, is the size and form of the business, and the performance of the competition nearby.
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Maslova, Natalya. "Výkaznictví DPH ve vnitrounijním obchodě." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74821.
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The thesis deals with the issue of VAT reporting within intracommunity trade operations. The aim of the thesis is to give clear explanation of the current VAT system in the EU, show several practical examples of different intracommunity trade operations, and finally to show the scope of VAT frauds issue together with analysing the measures EU and member states have taken and are planning to take in order to fight the massive fraud. In the chapters devoted to explaining the existing VAT system in the EU following issues are described: - VAT harmonisation process in the EU, - VAT system in the EU, - Particular intracommunity transactions from the VAT point of view. In the chapters devoted to VAT fraud issue are following aspects covered: - VAT fraud typology, explanation of the most frequent fraud schemes, - EU fraud statistics and existing ways of measuring fraud volume, - European court of justice activity in solving VAT fraud cases, - EU and Czech republic measures to tackle VAT fraud, - several advices on how not to become involved in the fraud scheme.
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Du, Toit Leo. "Tax implications for business rescues in South African Law." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26627.
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The South African Revenue Service has in the past had difficulty in applying debt forgiveness in cases of corporate and business rescues. Taxation legislation was drafted to counter innovative section 311 schemes of arrangements where the sole purpose was to obtain maximum taxations benefits in relation to entities in financial difficulties. This approach was only concerned with the interests of the Revenue authorities. The central theme of this study focuses of the procedures now available to tax authorities and debtors alike when compromises were and are considered in South Africa in terms of income tax and company legislation. The South Africa Revenue Service’s approach the corporate rehabilitation is examined which is vital for investors, creditors and debtors alike. A comparative study with similar procedures in England is undertaken to establish how valid the procedures are in establishing a viable corporate rescue environment in South Africa in the future.Dissertation (LLM)--University of Pretoria, 2012.
Procedural Law
unrestricted