Journal articles: 'Value added tax'

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

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Shahgaldiyeva, Nigar Yadulla. "VALUE ADDED TAX IN THE EUROPEAN UNION." SCIENTIFIC WORK 62, no. 01 (February 8, 2021): 186–89. http://dx.doi.org/10.36719/2663-4619/62/186-189.

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Value-added tax is an indirect tax based on the sale value of goods, production and non-manufactured goods as an object of taxation. According to the mechanism and procedures for the calculation and payment of value added tax, this tax is not directly imposed by a particular person, but applies to consumers in the process of return. In this case, the value added tax is neutral for securities. In addition, value added tax is universal and is characterized by the difference between purchases at each stage of production and turnover. In connection with the calculation of value added tax, the taxpayer's tax liability to the budget consists of the difference between the amount of tax assessed on taxable turnover and the amount of tax to be deducted in accordance with the documents. Key words: European Union, value Added Tax, tax, tax system

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

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As an important issue in the fiscal structure of a country, tax gap is defined as the difference between tax burden that the taxpayer should face and the amount actually paid. In this study, tax gap was evaluated by the framework of the Value Added Tax. The reason behind this choice, i.e. Value Added Tax Gap (VAT Gap) is to make an effort to evaluate the efficiency of the tax administration, the compliance of the taxpayers and the relationship between policy gap and the compliance gap. With this aim, VAT Gap and the various methods to calculate this gap were examined. Furthermore, based on the reports by the European Commission, VAT Gap in Turkey for 1993-2014 period were estimated and evaluated by employing the top-down method.

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ABASI, Dermott. "Value Added Tax (VAT), Myth or Reality?" International Journal of Science and Research (IJSR) 11, no. 5 (May 5, 2022): 159–65. http://dx.doi.org/10.21275/sr22414014248.

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

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Cabello, Otavio Gomes, Luiz Eduardo Gaio, and Amaury Jose Rezende. "STATE VALUE-ADDED TAX COLLECTION EFFICIENCY IN BRAZIL." Advances in Scientific and Applied Accounting 12, no. 3 (December 31, 2019): 022–38. http://dx.doi.org/10.14392/asaa.2019120302.

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

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

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Moina, Anto. "Tax Planning On Value Added Tax (VAT)." International Journal of Scientific and Research Publications (IJSRP) 11, no. 6 (April 12, 2021): 306–7. http://dx.doi.org/10.29322/ijsrp.11.06.2021.p11440.

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Cernușca, Lucian. "Adjustment of Value-Added Tax." CECCAR Business Review 3, no. 7 (July 31, 2022): 24–34. http://dx.doi.org/10.37945/cbr.2022.07.03.

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

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Lopes, Maria Conceicao, and Arlindo N. M. Correia. "Value Added Tax in Portugal." Intertax 16, Issue 4 (April 1, 1988): 121–25. http://dx.doi.org/10.54648/taxi1988023.

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Žalud, Václav, and Jan Králíček. "VALUE ADDED TAX IN REORGANISATION." Acta Oeconomica Pragensia 26, no. 4 (December 1, 2018): 42–50. http://dx.doi.org/10.18267/j.aop.611.

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de Mello, Luiz. "Avoiding the Value Added Tax." Public Finance Review 37, no. 1 (May 6, 2008): 27–46. http://dx.doi.org/10.1177/1091142108316588.

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Towe, Christopher, and Saurin Shah. "A U.S. Value-Added Tax." IMF Policy Discussion Papers 1995, no. 008 (June 1995): 1. http://dx.doi.org/10.5089/9781451970739.003.

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Astuti, Ratna Puji, Ul’Ulya Zuhrufi Fajri, Dul Muid, and Ratna Puji Astuti. "The Effect of Preliminary Return of Excess Value Added Tax on Value Added Tax Revenue." JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS 11, no. 2 (December 31, 2023): 205–10. http://dx.doi.org/10.30871/jaemb.v11i2.6698.

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This study aims to determine the suitability of the process flow of filing a preliminary tax return at KPP Pratama Boyolali under current regulations and provide evidence of the effect of preliminary tax returns on the annual tax revenue of KPP Pratama Boyolali. This research is a mixed method research. The data collected are data derived from interviews and document studies. This research uses analysis techniques in the form of interactive model and simple regression analysis using SPSS statistical tools. The results showed that the preliminary refunding process of Value Added Tax in KPP Pratama Boyolali was according to the existing regulations and the variable preliminary refunding of Value Added Tax had no significant effect on Value Added Tax revenue.

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Chehov, Anton. "VALUE ADDED TAX AND TURNOVER TAX. COMPARATIVE CHARACTERISTICS." Russian Journal of Management 9, no. 1 (April 14, 2021): 76–80. http://dx.doi.org/10.29039/2409-6024-2021-9-1-76-80.

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Currently, aspects of tax reform are being actively discussed and discussed, and proposals are increasingly being put forward to abolish the value-added tax and return to its origins-the turnover tax. Of course, each of them has its own «pros» and «cons» of using a particular tax system. But the transition from VAT to turnover tax is natural, and to justify this in this article, it is proposed to conduct a comparative characteristic of them.

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Vinayagamoorthy, A. "Value Added Tax: A Tax That’s Not Taxing." SEDME (Small Enterprises Development, Management & Extension Journal): A worldwide window on MSME Studies 32, no. 4 (December 2005): 63–72. http://dx.doi.org/10.1177/0970846420050407.

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Urbanowicz, Paulina. "Tax controlling – successful management of value - added tax." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse, Rynki Finansowe, Ubezpieczenia 2015, no. 76/1 (July 1, 2015): 23–33. http://dx.doi.org/10.18276/frfu.2015.76/1-02.

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Bikas, Egidijus, and Greta Bagdonaitė. "Tax avoidance: the aspect of value added tax." Entrepreneurship and Sustainability Issues 8, no. 2 (December 30, 2020): 590–605. http://dx.doi.org/10.9770/jesi.2020.8.2(36).

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Zou, Jingxian, Guangjun Shen, and Yaxian Gong. "The effect of value-added tax on leverage: Evidence from China’s value-added tax reform." China Economic Review 54 (April 2019): 135–46. http://dx.doi.org/10.1016/j.chieco.2018.10.013.

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Dangal, Dilnath. "Value Added Tax in Nepalese Context." NUTA Journal 5, no. 1-2 (December 31, 2018): 87–94. http://dx.doi.org/10.3126/nutaj.v5i1-2.23462.

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A value added tax (VAT) is a tax not on the total value of the commodity being sold, but on the value added by the last trader. Developing countries are engaging in the study of VAT more seriously as it is the source of tax revenue which has high tax potential yield among the existing tax systems. In this situation, this paper intended to assess practices of VAT and VAT administration as well as its contribution on GDP in Nepalese context. More so, the study collected secondary data which are analyzed based on descriptive/comparative methods. The study found that, sales tax has been replaced by VAT since 1997 in Nepal. Before that sales tax played a vital role to collect revenue and resources mobilization. Department of VAT and its field offices were/are responsible for administering VAT functions that was/is not yet attractive and efficient. However, data shows that collecting VAT is in increasing order. In Fiscal Year 2014/15 it came to NRs. 11516 crore which was 5.42 percent of GDP, 29.60 percent of total revenue and 48.14 percent of indirect tax revenue. And the contribution of VAT as percent of GDP remained at average of 4.04 percent during the study period (2002/2003 to 2014/2015).

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Zemlyakova, A. V. "Increase of tax for added value." Scientific bulletin of the Southern Institute of Management, no. 2 (August 2, 2018): 31–36. http://dx.doi.org/10.31775/2305-3100-2018-2-31-36.

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The deputies of the State Duma of the Russian Federation approved in the first reading the government draft law, which makes it possible to raise the value-added tax rate from 18% to 20% from January 2019. Deputies believe that it’s time for businesses to pay for the lowered rate, which has been in effect since 2004. True, in today’s environment, an increase in VAT may slow the growth of the economy and “drop” GDP by 0.4%. The increase in the tax burden is required to fulfill the national development goals, which are defined in the “May decree”. Measures should bring in the budget 600-630 billion rubles of additional revenues per year. At the same time, the preferential rate of 10% and 0%, which is valid for a number of industries, is not planned to be changed. Thus, business related to export, the increase in VAT will not affect. The tax burden on the most important social goods and services will remain unchanged (it concerns food products, goods for children, medical services, medicines). The tax system needs to be tune-up, after which the government does not plan to make changes for six years. The VAT increase is hi to the surge in inflation – in 2019 it will exceed the Central Bank’s target of 4%. The growth of real wages will be less than 1%.

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Sinitsyna, Tatiana, Viktor Krasnitskiy, and Ekaterina Efimova. "Value added tax and its improvement." Proceedings of the Kuban State Agrarian University 1, no. 63 (2016): 35–39. http://dx.doi.org/10.21515/1999-1703-62-35-39.

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Feldek, Michael. "Guarantee for the value added tax." Financial Law Review 20, no. 4 (2020): 35–52. http://dx.doi.org/10.4467/22996834flr.20.019.13091.

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The paper examines legal disputes arising from the questionable implementation of article 205 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax into the Czech legal order. The main aim of the paper is to find out whether the provisions resulting from that implementation are applicable, and if so under what conditions. Author draws conclusions mainly from case law of the Court of Justice of the European Union and Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method.

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Rakovský, Peter. "Digitalisation of the Value Added Tax." Bratislava Law Review 5, no. 1 (June 30, 2021): 111–20. http://dx.doi.org/10.46282/blr.2021.5.1.240.

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This paper focuses on Value Added Tax (VAT), due to the importance of indirect taxes as one of the most vital tax revenue generators in the EU. VAT is more stable and contributes more to the tax mix than direct taxes. However, the VAT gap is still a serious problem for the national governments, as it reduces the overall tax revenue. Tax authorities are looking for more opportunities to reduce the information asymmetries between them and the taxation subjects. Due to that, collection and analysis of big data seems to be an excellent opportunity to do so in the Slovak Republic as well. One of the biggest sources of big data in VAT in Europe and the world is formed by the so-called “real-time reporting” and electronic filing, since electronic filing is mandatory in the majority of EU countries nowadays. However, policy makers should bear in mind that the mere collection of data is not enough (Bal, 2014). The main subject of this paper is to find, analyse and take into account the most important measures of VAT in the context of digitalisation. In addition, this paper focuses on new trends and challenges for VAT in the Slovak Republic, which may follow the trends within the world.

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Олеся Евгеньевна, Немыкина, and Кулиненко Алексей Сергеевич. "IMPROVING THE VALUE-ADDED TAX SYSTEM." NORTH CAUCASUS LEGAL VESTNIK 1, no. 4 (December 25, 2019): 90–94. http://dx.doi.org/10.22394/2074-7306-2019-1-4-90-94.

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Warner, Keith. "Value added tax changes during 1995." Property Management 14, no. 3 (September 1996): 5–9. http://dx.doi.org/10.1108/02637479610130010.

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Assibey-Mensah, George O. "The Value-Added Tax in Ghana." Public Budgeting Finance 19, no. 2 (June 1999): 76–89. http://dx.doi.org/10.1046/j.0275-1100.1999.01164.x.

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Burgess, Robin, Stephen Howes, and Nicholas Stern. "Value-added tax options for India." International Tax and Public Finance 2, no. 1 (1995): 109–41. http://dx.doi.org/10.1007/bf00873109.

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Inđić, Milica, Miloš Đaković, and Aleksandra Matić. "Value-added tax in Benelux countries." Ekonomski izazovi 11, no. 22 (2022): 124–37. http://dx.doi.org/10.5937/ekoizazov2221124i.

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In the Benelux countries, value-added tax (VAT) revenue is a significant source of fiscal revenue, and for that reason, it plays an extremely important role in creating the fiscal policy of this group of countries. Value-added tax is a type of sales tax that taxes all stages of sales, from the producer to the final consumer. This form of taxation satisfies both fiscal and non-fiscal goals of taxation and has a dominant position in the fiscal systems of modern states. The aim of the paper is, based on data collected from relevant sites, for the period 2000-2020. year, analyzes the value-added tax in the Benelux countries. The paper presents a theoretical overview and findings, which can be helpful to tax policymakers, with special emphasis on indirect taxation. Pointing out the importance of VAT revenues and closing the VAT gap is the basic practical implication of this paper.

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Shulha, T. M., and V. O. Zyma. "VALUE ADDED TAX: ESSENCE AND ADMINISTRATION." Juridical scientific and electronic journal, no. 6 (2023): 420–22. http://dx.doi.org/10.32782/2524-0374/2023-6/98.

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Ashiquzzaman, Md. "Tax & Value Added Tax—In View of Bangladesh." Number-1, November 2018 1, no. 1 (November 30, 2018): 37–48. http://dx.doi.org/10.35935/tax/11.4837.

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Most developing counties are increasingly focusing on domestic resource mobilization toward economic development. In this context, tax performance is of crucial importance, especially for a developing country, since it is the prime source for domestic resource mobilization. This article reviews the incidence of income taxation in Bangladesh tax system. The main purpose of the study is to determine how the burden of personal and corporation income taxes is allocated among taxpayers of different income groups. Bangladesh faces many problems in raising sufficient tax revenues to fund its economic and social development. To address this problem and to improve economic efficiency and growth, a major tax reform program was initiated in 1991 which centered on the introduction of a value-added tax (VAT) to replace a range of narrowly-based consumption taxes. This study works as a linkage between theory and practice on Value Added Tax. In this Article focus on the tax, Value added tax, tax in history, definition, collecting problem, advantage, and disadvantage.

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Cernușca, Lucian. "Adjusting the Tax Base of the Value Added Tax." CECCAR Business Review 2021, no. 9 (September 30, 2021): 22–32. http://dx.doi.org/10.37945/cbr.2021.09.03.

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S. Ali, Oday, and Saraa S. Dawood. "Value Added Tax and Applicability Within Iraqi Tax System." TANMIYAT AL-RAFIDAIN 37, no. 118 (June 1, 2018): 41–62. http://dx.doi.org/10.33899/tanra.2018.159452.

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Wang, Zhiyuan, Jagdeep Singh-Ladhar, and Howard Davey. "Business tax to value-added tax reform in China." Pacific Accounting Review 31, no. 4 (November 4, 2019): 602–25. http://dx.doi.org/10.1108/par-12-2018-0117.

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

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Gnawali, Achyut. "Tax Payers’ Knowledge Towards Value Added Tax in Nepal." Journal of Nepalese Business Studies 11, no. 1 (December 31, 2018): 76–86. http://dx.doi.org/10.3126/jnbs.v11i1.24205.

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Value added tax (VAT) has been the most essential choice as an ingredient of tax reforms of developing countries like Nepal, which leads to revenue enhancement and sustainable economic development. As VAT was a new concept in Nepal, a comprehensive taxpayer education program was launched to impart knowledge regarding the various aspects of VAT to parliamentarians, industrialists, businesspersons, consumers as well as various sections of the society. The study used descriptive and survey research design. Data were collected through questionnaires. Statistical tools were used to make a proper analysis. It is found that more than 88 percent of respondents are aware enough to ask tax invoice after purchasing goods or services. Most of them ask for tax invoice to get the authenticity of sellers. VAT must be successful and this largely depends upon the public awareness, honesty, faith and morality of tax officials and the business community. There is a need for willpower and action. It is also found that taxpayers’ awareness programme and tax education play prime role to increase the VAT revenue in Nepal.

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Raicevic, Bozidar. "Value added tax-theoretical and practical aspects." Ekonomski anali 44, no. 160 (2004): 107–29. http://dx.doi.org/10.2298/eka0460107r.

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Value added tax has been applied for four decades now and as a novelty it has already worn off both in theory and practice. It has indisputable advantages and relatively minor shortcomings compared to other forms of consumption taxation. Today it is one of the most widely used form of consumption tax in the world, being levied in about 120 countries accounting for around 70 per cent of the world population, including all European countries except Serbia and Bosnia and Herzegovina (the Federation and the Republic of Srpska). The burden of value added tax is visible at each stage in the production and distribution chain, thus eliminating taxation accumulation and is borne ultimately by the final consumer of final goods and services in the consuming country. The consumption type is a dominant type of value added tax. It ensures that the fixed and current assets purchases are exempt from VAT, and as such, it encourages technological progress and investment. By applying the country of destination principle (VAT is chargeable in the country where the goods or services are consumed - exports are exempt from tax while imports are taxed), value added tax eliminates double taxation and retains tax sovereignty of the importing country. In the last ten years there have been attempts to introduce value added tax in Serbia. The introduction of value added tax is the condition for the accession to the EU and we should expect that the latest attempt to introduce this tax in the Serbia taxation system will be successful. Namely, VAT Act is expected to be passed during 2004 and enforced as of January 1, 2005.

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Puspanita, Intan, Mulyanah Mulyanah, Refi Pratiwi, and Aqshal Pratama Yuli Arsya. "Collecting and Reporting Mechanism Value Added Tax." Journal of Applied Business, Taxation and Economics Research 2, no. 2 (November 23, 2022): 217–23. http://dx.doi.org/10.54408/jabter.v2i2.150.

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Value Added Tax (VAT) is a tax that is collected and imposed on the delivery of Taxable Goods (BKP) and Taxable Services (JKP). VAT is collected using a tax invoice and a Tax Payment Slip (SSP). Purchases of Taxable Goods are subject to VAT and PKP partners will prepare and submit tax and SSP invoices to the treasurer for the expenditure unit of the Central Office for the Cidanau, Ciujung, and Cidurian River Regions. This study aims to determine the mechanism for collecting and reporting VAT and to find out the obstacles encountered when collecting and reporting VAT at the Work Unit of the Central Office for the Cidanau, Ciujung and Cidurian River Regions. The method used in this research is descriptive with an inductive approach and data collection techniques using observation, interviews and documentation. The results of this study are that the Value Added Tax (VAT) Reporting mechanism carried out by the Expenditure Treasurer at the Work Unit of the Balai Besar for the Cidanau, Ciujung, and Cidurian River Regions is appropriate.

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Kim HongSoo and Changnam AHN. "A Study of the Input Value Added Tax Deduction Exclusion System for Misrepresented Tax Invoices Under the Value-Added Tax Act." TAX and LAW 10, no. 1 (June 2017): 75–103. http://dx.doi.org/10.15821/tal.2017.10.1.003.

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Randa, Isaac Okoth. "Value Added Tax Administration and its Implications for Tax Performance." International Journal of Sustainable Economies Management 11, no. 1 (January 1, 2022): 1–24. http://dx.doi.org/10.4018/ijsem.309400.

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In developing countries, tax reforms have focused on minimising trade taxes, switching to value-added tax (VAT), and reduction of direct tax rates; recently, reform efforts have shifted to improving tax administration. Reportedly, Namibia, like many other developing countries, has been experiencing increasing government expenditure and declining revenues implying the government has not been mobilising sufficient domestic resources. A number of factors could be driving the implied weak tax performance including inefficient tax administration, corruption, and distrust of tax administration. Adopting a descriptive concurrent mixed methods research strategy, this study assesses the achievement or otherwise of VAT implementation in Namibia on tax performance. The study findings include inadequate taxpayer education, insufficient information integration and communication among taxpayers and administrators, and inadequate VAT policy implementation capacity, among others. Improvements could include technology adoption, quality taxpayer education, and awareness aimed at boosting taxpayer morale.

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Min Tae -Uk. "Tax Basis of The Aggregate Building in Value-Added Tax." Seoul Tax Law Review 17, no. 1 (May 2011): 265–98. http://dx.doi.org/10.16974/stlr.2011.17.1.007.

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Risdiawan, Hanafi, and Nurhidayati Nurhidayati. "Measuring Government Tax Effort: Value Added Tax Elasticity and Buoyancy." Jurnal Pajak dan Keuangan Negara (PKN) 2, no. 1 (September 30, 2020): 20–30. http://dx.doi.org/10.31092/jpkn.v2i1.817.

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Value Added Tax (VAT) elasticity and buoyancy calculations can help identify weaknesses in the tax structure and formulate better tax strategies. The concept of tax elasticity and buoyancy also produces estimates of the efficiency of the tax system, namely the ability to be able to mobilize tax revenue with or without changes in tax policy. In calculating tax buoyancy, this research used linear regression and dummy variable method was used to measure tax elasticity. Based on this study, VAT is inelastic but relatively buoyant. The coefficient of elasticity of VAT revenue is less than one. This explains that VAT revenue growth is not responsive to the growth of the tax base.Elastisitas dan bouyansi Pajak Pertambahan Nilai (PPN) dapat membantu mengidentifikasi kelemahan dalam struktur pajak dan merumuskan strategi pajak yang lebih baik. Konsep elastisitas dan daya apung pajak juga menghasilkan perkiraan efisiensi sistem pajak, yaitu kemampuan untuk dapat memobilisasi pendapatan pajak dengan atau tanpa perubahan kebijakan pajak. Dalam menghitung pajak apung, penelitian ini menggunakan regresi linier. dan Metode variabel dummy digunakan untuk mengukur elastisitas pajak. Berdasarkan penelitian ini, PPN tidak elastis tetapi relatif ringan. Koefisien elastisitas pendapatan PPN kurang dari satu. Ini menjelaskan bahwa pertumbuhan pendapatan PPN tidak responsif terhadap pertumbuhan basis pajak

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Sopek, Petar. "Tax expenditures and the efficiency of Croatian value added tax." Financial Theory and Practice 36, no. 3 (September 6, 2012): 269–96. http://dx.doi.org/10.3326/fintp.36.3.3.

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Busheva, A. Yu. "INTERNAL TAX CONTROL OF ACCOUNTING FOR VALUE ADDED TAX CALCULATIONS." Вестник Алтайской академии экономики и права 1, no. 5 2021 (2021): 13–17. http://dx.doi.org/10.17513/vaael.1681.

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Omesi, Israel, and Nuka Peter Nzor. "Tax Reforms in Nigeria: Case for Value Added Tax (VAT)." African Research Review 9, no. 4 (October 27, 2015): 277. http://dx.doi.org/10.4314/afrrev.v9i4.21.

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Pauch, Dariusz. "SELECTED INSTRUMENTS OF REDUCTION FRAUD TAX IN VALUE ADDED TAX." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 88 (2017): 219–26. http://dx.doi.org/10.18276/frfu.2017.88/2-18.

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Humagai, Reem Prasad. "Implementation of Value Added Tax in Nepal." Patan Pragya 8, no. 01 (December 31, 2021): 125–37. http://dx.doi.org/10.3126/pragya.v8i01.42427.

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In the empirical study, the analysis has been done about VAT on the basis of information collected from experts, tax officials, businessmen and consumers. The tool basically used is questionnaire. The questions were asked to 60 different individuals related to this field. Empirical as well as theoretical analysis showed that VAT is superior to other types of Sales tax. Not only that, most of the respondents have also viewed in VAT as best instrument for research mobilization, bright future and discouraging illegal business. Similarly, most of the respondents (Tax Experts & Officials), argued that billing problem, open boarder, administrative incapability as hunting problem. They also discussed about legal provisions, choice between single or multi rated VAT, behavior of tax personnel, rate of VAT, need of public awareness programs etc.

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Chumakova, N. A., and Zh A. Adamyan. "PROBLEMATIC ISSUES OF THE ADDED VALUE TAX." Scientific bulletin of the Southern Institute of Management, no. 3 (October 7, 2018): 88–93. http://dx.doi.org/10.31775/2305-3100-2018-3-88-93.

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The reform of the budgetary and administrative spheres of legislation at the present stage is inextricably linked with the direction taken at the state level to stabilize the economy in the country, as well as to stimulate its growth. Particularly important element of this phenomenon is taxes, which represent the main source of revenues in the country’s budget and financial system. Today in the sphere of economy and financial regulation there is a question of increase of taxes. The President of the Russian Federation has already signed a law, according to which from January 1, 2019 the VAT rate increases from 18 to 20%. At the same time, the existing VAT benefits in the form of an exemption from this tax, as well as the VAT rate of 0% and 10% remain. The reform of the law on VAT (in addition to the increase of budget revenues from tax amounts) intended to eliminate the economic failure of the application of VAT and simplification of VAT administration. It should be noted that the problems arising from the improvement of indirect taxation, in this case, affecting the value added tax, are currently relevant for Russia. Starting from 1992, when VAT was introduced in Russia for the first time, to the present day, there are clashes of opinions of the warring parties about the relevance of the value added tax. The problems affect the level of rates and the procedure for calculating tax liabilities, the volume and structure of benefits, the procedure for VAT collection in the movement of goods and services between foreign partners, as well as the probability of its replacement with sales tax or the establishment of a single VAT rate. And this is not the most complete list of problems arising from the reform of the value added tax.

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Yusupov, Jasurbek. "VALUE ADDED TAX GAP IN MACRO LEVEL." Economics and education 24, no. 1 (February 28, 2023): 40–44. http://dx.doi.org/10.55439/eced/vol24_iss1/a4.

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While the value-added tax gap is one of the most studied areas in the world economy, this concept can be evaluated as a term that has not yet been studied in Uzbekistan and is not found in legislation or scientific literature. Therefore, the paper describes the simple and complex definition of the concept of "Value Added Tax Gap", and its further break-down. The tax gap is mainly covered with the help of pictorial drawings, which in turn makes it easier for the users to understand.

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Stavjaňová, Jana. "Value Added Tax Gap in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 62, no. 6 (2014): 1427–36. http://dx.doi.org/10.11118/actaun201462061427.

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The paper deals with an estimation of tax evasion of value added tax in the Czech Republic during 2006–2012. For the estimation I have used the concept of tax gap which is based on a comparison of the theoretical tax liability in the economy with the actual tax receipts. According to my results the VAT gap in the Czech Republic gradually increased during the observed period and it is more than CZK 100 billion in the last three years. The most significant growth of VAT gap occurred between the years 2007 and 2008 and between 2011 and 2012 when the reduced VAT rate was increased by 4 percentage points. The second part of the paper focuses on impact of my estimates on tax policy of the Czech Republic. I discuss two different possibilities how the additional revenue gained from VAT gap reduction could be used – either to decrease the government deficit and therefore to meet the Maastricht criteria or to decrease tax burden on labour which influences particularly low income workers.

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Journal articles on the topic 'Value added tax'

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