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1
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.
2
Butler, Andrea Deborah. "Value added tax reform in the European Community : a tax on consumers?" Thesis, Keele University, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.301320.
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Gerber, Andre Hein. "The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/73269.
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Electronic commerce (e-commerce) is experiencing exponential growth which is rapidly transforming the traditional approach to international trade. The regulation and facilitation of the rising levels of e-commerce derived digital goods is undoubtedly a challenge for revenue administrations and customs administrations alike. However, it also presents opportunities for higher levels of revenue collection through increased economic activity and, as such, should be supported by e-commerce enabling legislation. Further consideration is required to ascertain whether the current legislation regulating the taxation of e-commerce will suffice, or if further amendments are required to provide for the necessary changes to enhance the tax base to be reflective of the drastic changes in the economy.
For SARS better regulation and facilitation of cross-border e-commerce transactions can provide the opportunity to generate additional revenue for Government and enhance economic growth. This can only be achieved by creating an environment whereby an appropriate level of consumer trust is established. To this effect South Africa does have laws addressing key regulatory issues regarding trade in e-commerce. What remains is for SARS to determine the desired extent of levying consumption taxes on cross-border digital goods. Once it has been established, the application thereof must be aligned to guiding international tax principles to further embed the taxation of cross-border trade in digital goods in South Africa by way of continuous regulatory certainty.Mini Dissertation (LLM)--University of Pretoria, 2019.
Mercantile Law
LLM
Restricted
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El-Ganainy, Asmaa Adel. "Essays on Value-Added Taxation." Digital Archive @ GSU, 2006. http://digitalarchive.gsu.edu/econ_diss/12.
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This dissertation evaluates the empirical relation between the value-added tax (VAT) and the level of aggregate consumption. Furthermore, it develops a theoretical framework and an empirical analysis to study the impact of the VAT, as a form of taxing consumption, on capital accumulation, productivity growth, and overall economic growth. While recent theoretical work shows that the VAT may boost capital accumulation and growth by encouraging more savings, we find that the net impact of consumption taxes on growth and its sources is theoretically ambiguous, and depends on the interaction between utility parameters, the interest rate, and the tax structure. Moreover, we develop a theoretical model to study the tax design problem in order to rationalize the observed variation in effective VAT rates over time in our sample. This framework considers both equity and efficiency as important factors determining optimal tax structure, and we identify conditions under which taxes could be evolving or constant over time. Empirically, we use a panel of 15 European Union countries and employ the recently developed GMM dynamic panel techniques. After controlling for the potential biases associated with persistence, endogeneity, simultaneity, measurement error, omitted variables, and unobserved country-specific effects, we find that (i) the VAT exerts a negative impact on the level of aggregate consumption, (ii) the VAT affects physical capital accumulation positively, which feeds through to overall GDP growth, and (iii) productivity growth seems to be a less relevant channel for the VAT to influence economic growth.
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Ntibanyurwa, Agnes. "The value added tax system: A case study of Rwanda." University of Western Cape, 2001. http://hdl.handle.net/11394/7755.
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Magister Artium (Development Studies) - MA(DVS)Internationally, the Value Added Tax system is recognised as an appropriate tax system for countries like Rwanda,' w-h--o- ·n·-e-e--d-· s_ t_o i_n_cr ease the revenue tential of the tax system. . , _ ___ ,, _____.. .. --:.__.....--- _ _ Although_YAI.J~ considered to be a good tax SY.S.!~m .. itsmo~t_c9~_mon feature is that it ..... ... .... ~. . . .. .. . . , ·· ~ ... . . ·· --· --· . ···· ~·. ·~ .... ..... _ _ ,.._.,. ,_ ;>...,..., ............ _.~ · is regressive with respect to income fair. Despite this sho~~oll:1:~~~h-.Y.beI._ is considered to be a much . ··· . other consumption taxes.
6
Gopal, Amit Rajendra. "Value-added tax on electronic services : a study of the South African tax model." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25028.
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As a general guiding principle, the Commissioner of the South African Revenue Service (SARS) is mandated to collect all tax that is legally payable. This should be done in the most efficient and effective manner, which creates certainty for the taxpayer, reduces the likelihood of tax leakages as far as possible, and should not envisage inhibition of trade. Value-Added Tax (VAT) is a consumption tax aimed at taxing the consumption of goods and services in South Africa. The mechanism where services supplied by non-residents are taxed within a taxing jurisdiction, is more commonly referred to as the imported services/reverse charge mechanism. As consumers seldom use these provisions to accurately account for VAT on purchases made, the legislature decided to introduce new rules governing the supply of electronic services by a foreign supplier to South Africa to level the playing field between foreign and local service providers. The 2013 amendments to the VAT Act, which introduced the treatment of the supply of electronic services, provides focus on a tax specific element of imported services as a local supply. This inherently places certain compliance requirements on foreign suppliers to account for and pay tax to the South African Revenue Service (SARS) where certain electronic services are supplied to consumers in South Africa. These legislative amendments took the initial step to ensure that revenue to the fisc was not being lost by implementing provisions that could keep pace with the rapid growth and development of technology globally. About six months after the introduction of the South African model, the European Union sought to address the same concerns by introducing its own version of these provisions to tax certain electronically supplied services. Both efforts have been successful to date and while the implementation of the South African model is just under three years old, the provisions already seem too narrow and dated when applied to current technological trends. This dissertation has considered the electronic services provisions for both jurisdictions with a view of understanding how the models work, and to identify potential amendments and recommendations which could be applied in the South African context in future (i.e. "Version 2.0"). Based on the research concluded, the opportunity to increase the tax base by broadening the electronic services provisions in South Africa cannot be missed by SARS and National Treasury and while the South African electronic services model may not be perfect, it has significantly changed the space of digital taxation and is one of the pioneers in this field of taxation. While there is still much change that needs to be brought to the current legislative provisions, the initial attempt by SARS and National Treasury is laudable as they have managed, in most instances, to address key concepts with simplified rules and relaxed provisions in order to make the provisions work within the current framework. It is submitted that this bodes well, as an indication to a more vibrant future for the taxation of electronic services in South Africa.
7
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.
8
Wood, Nancy A. "The Mechanics of Value Added Tax| The Impact on EU Trade." Thesis, The American University of Paris (France), 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13871643.
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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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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
unrestricted
11
Andersson, Helen, and Karolina Franzén. "Value Added Tax : the Right to Deduct in Case of Carousel Fraud." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1064.
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Taxable persons’ right to deduct input VAT is an integral part of the VAT system and may in principle not be limited. Carousel schemes deprive the Member States a great deal of tax revenue, investigations show that up to EUR 100 billion disap-pear every year. In order to stop these trading arrangements and reduce the big amount of tax revenue which disappears every year, some Member States would like to deny traders involved in carousel frauds the right to deduct the input VAT.
It exist different opinions regarding taxable persons’ ability to deduct input VAT when involved in carousel frauds. The ECJ has given judgements in three interest-ing cases dealing with the right to deduct in case of carousel fraud. In the Optigen case, it was established that taxable persons who do not know or have any reason to believe that they are involved in a carousel fraud cannot be denied the right to deduct the input VAT. In the FTI case, it was concluded that taxable persons in-volved in carousel frauds can be jointly and severally liable to pay the VAT to-gether with the person, actually liable to pay the VAT. A precondition for making a taxable person jointly and severally liable is that the taxable person has to be aware or should have been aware that the transaction made, was involved in such a scheme. If the taxable person did not know or had no reason to suspect this, he cannot be made jointly and severally liable. The ruling in the Kittel case confirms the Optigen judgement as well as concludes that when a taxable person is aware or should have been aware that he is involved in a carousel scheme, he is not enti-tled to deduct the input VAT. If this is the case, it is possible for the tax authori-ties in the different Member States to deny taxable persons this right as well as claim a refund.
These judgements clarify when the national tax authorities can deny a taxable per-son the right to deduct input VAT when the transactions are made in a chain of fraud. However, another problem occurred, it is up to the national courts to de-cide when a taxable person should be aware that he is involved in a carousel fraud. This decision shall be based upon objective factors, no guidelines or any other help as to what these objective factors should consist of have been published. This creates an interpretation gap for the national courts followed by the risk of having an outcome with different interpretations from the courts in the Member States.
Den avdragsrätt som beskattningsbara personer besitter utgör en oskiljaktig del av mervärdesskattesystemet och kan därför i princip inte inskränkas. Karusellhandel berövar medlemsstaterna på stora mängder skatteinkomster. Olika undersökning-ar visar att upp till 100 miljarder euro försvinner varje år till följd av karusellbe-drägerier. Vissa medlemsstater vill kunna neka avdragsrätt för beskattningsbara personer som är inblandade i olika typer av karusellhandel som ett försök att stoppa dessa arrangemang och för att minska de skatteintäkter som årligen förlo-ras.
Det finns olika åsikter om möjligheten att neka avdragsrätt för beskattningsbara personer involverade i karusellhandel. EG-domstolen har avkunnat domar i tre in-tressanta mål som rör avdragsrätten vid karusellhandel. I Optigen målet fastställ-des att beskattningsbara personer som inte vet eller har någon anledning att miss-tänka att de är inblandade i en karusellhandel inte kan bli nekade att dra av den in-gående mervärdesskatten. I FTI målet drogs slutsatsen att beskattningsbara per-soner involverade i karusellhandel kan bli solidariskt betalningsansvariga för sälja-rens mervärdesskatteskuld. Förutsättningen för att sådant ansvar skall kunna åläg-gas är att den beskattningsbara personen visste eller hade skälig anledning att misstänka att han var involverad i ett karusellbedrägeri. Däremot kan en beskatt-ningsbar person som inte visste eller hade skälig anledning att misstänka att han var inblandad i ett karusellbedrägeri inte åläggas solidariskt betalningsansvar. Do-men i Kittel målet bekräftar Optigen domen samtidigt som den fastställer att be-skattningsbara personer som medvetet eller som haft skälig anledning att misstän-ka att han är inblandad i ett karusellbedrägeri kan förlora avdragsrätten. Om så är fallet kan följaktligen de nationella skattemyndigheterna neka avdragsrätt för en beskattningsbar person samt kräva en återbetalning av redan utbetalad mervärdes-skatt.
Dessa domar klarlägger när de nationella skattemyndigheterna kan neka en be-skattningsbar person avdragsrätten när en transaktion är genomförd i samband med ett karusellbedrägeri. Ett annat problem uppstod dock eftersom det är upp till de nationella domstolarna att bestämma när en beskattningsbar person skall ha skälig anledning att misstänka att han är involverad i ett karusellbedrägeri. Detta beslut ska baseras på objektiva faktorer, det finns emellertid inga riktlinjer eller annan hjälp att ta till för att bestämma vad dessa objektiva faktorer skall vara. Det-ta skapar ett tolkningsproblem för de nationella domstolarna, vilket kan resultera i olika tolkningar mellan medlemsstaterna.
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Yesegat, Wollela Abehodie Law Faculty of Law UNSW. "Value added tax in Ethiopia: A study of operating costs and compliance." Publisher:University of New South Wales. Law, 2009. http://handle.unsw.edu.au/1959.4/43317.
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This study examines the operating costs of, and intentional compliance with, the value added tax (VAT) in Ethiopia. The study focuses on assessing the magnitude and nature of operating costs, identifying areas in the design and administration of the tax that contribute to the operating costs and the problems in the operation of the tax at large, and also on the link between VAT compliance costs and intentional output VAT reporting compliance decisions. The study adopts a mixed methods research approach to test a series of hypotheses and answer research questions that emerge through the review of existing literature and the experiences of the researcher in respect of the Ethiopian tax system. Specifically, the study uses surveys of taxpayers and tax practitioners, experimental design, interviews with tax officials and documentary analysis. The study statistically analyses the data elicited from the surveys and experimental design. It also analyses the results of in-depth interviews with tax officials and examination of documents held by tax authorities and other institutions. The results of this combined research methodology reveal that VAT operating costs in Ethiopia in the fiscal year 2005/06 appear to be relatively low. However, this low level of operating costs may not imply that the VAT system in Ethiopia is simple. In particular, in the case of administrative costs it is argued that it may indicate that the tax authorities are under-resourced which in turn may have affected their ability to accomplish the responsibilities entrusted to them. In respect of compliance costs, although the total costs seem to be low, it is contended that their regressiveness is likely to impact on the equity of the tax system as a whole. Further, the results show that VAT compliance costs and intentional VAT reporting compliance decisions are inversely correlated; but this correlation is statistically weak. The results also identify several concerns in the design and administration of the tax that have bearing on the operating costs and the operation of the tax. Specifically, the existence of the relatively high registration threshold, the high frequency of VAT reporting, the use of the invoice method of accounting (the latter two pertain mainly to small businesses) and weak administration are noted. iv The thesis suggests a series of measures which could be taken by the government and by the tax authorities in particular, to address the various problems identified in the study. These measures include strengthening the administration; allowing small businesses to adopt the cash basis of accounting and report less frequently; and reducing the registration threshold. The use of tax education is also emphasised as a strategy to improve compliance.
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Kearney, Marna. "Restructuring value-added tax in South Africa a computable general equilibrium analysis /." Thesis, Pretoria : [s.n.], 2003. http://upetd.up.ac.za/thesis/available/etd-09032004-134859.
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Rath, Silke [Verfasser]. "Taxation and Income Distribution: Analysis of Income Tax and Value Added Tax : Evidence from Germany / Silke Rath." Aachen : Shaker, 2012. http://d-nb.info/1069045853/34.
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Schoeman, Anculien Herculina. "The effects of changes in the Value-Added Tax rate on tax compliance behaviour in South Africa." Thesis, University of Pretoria, 2020. http://hdl.handle.net/2263/80511.
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Enhanced revenue mobilisation is essential in developing countries such as South Africa
but is inevitably a complex process, both from economic and political perspectives.
Increasing the rate of Value-added Tax (VAT) has been identified as one option to increase
tax revenue, although the likely effect of VAT rate changes on tax compliance behaviour is
undetermined. This study considers the impact of such a change on the tax compliance
behaviour of small business entities. In order to address the impact of VAT rate changes on
tax compliance behaviour, a between-subjects pre-test/post-test online field experiment is
conducted, designed to identify the implications of rate changes of various directions and
magnitude.
Statistical analysis of the data obtained from the experiment indicates that small business
entities are inclined to reduce the VAT liability when there is an increase in the VAT rate by
overstating purchases rather than under-declaring sales, leading to an increase in noncompliance.
The greater the magnitude of the VAT rate increase, the greater the level of
non-compliance. In contrast, no significant relationships are identified between a decrease
in the VAT rate and tax compliance. The results further indicate that the greater the
magnitude of the VAT rate increase, the more likely it is that taxpayers registered as VAT
vendors will deregister. Correspondingly, the greater the magnitude of the VAT rate
decrease, the more likely it is that taxpayers will register as VAT vendors. This study contributes to the literature and our understanding of tax compliance behaviour
in three ways. Firstly, the research contributes to the limited body of knowledge on the effect
VAT rate changes may have on the tax compliance behaviour of small business entities,
particularly in a developing country context. Secondly and at a practical level, the research
has implications for policymakers contemplating VAT rate changes. Finally, the study
indicates how experimental research methods can be used in tax compliance behaviour
research in Africa.Thesis (PhD (Taxation))--University of Pretoria, 2020.
Taxation
PhD (Taxation)
Unrestricted
16
Janse, van Vuuren Pieter-Willem. "Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74953.
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Ferreira, Melanie. "The distinction between types of commercial and residential property for value-added tax purposes in South Africa." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1008710.
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It is important to distinguish between types of commercial and residential property for value-added tax (VAT) purposes. The reason for this is because the supply of residential property may be exempt from VAT in certain cases, whereas the supply of commercial property is a taxable supply. One of the aims of this treatise was to generate some characteristics that can assist vendors to distinguish between types of commercial and residential property for VAT purposes. SARS proposed numerous changes to the VAT Act with regards to fixed property in 2011. This treatise explains the reason for the changes made and also comments on them. Firstly, property developers previously had to account for an output tax adjustment when they changed the use of their property i.e. from a taxable use (selling the completed units) to a non-taxable use (renting the completed units as a residential dwelling). This „output tax adjustment‟ sometimes places developers in a financial dilemma, especially in times of an economic depression. SARS therefore provided „developers‟ as defined with a short term solution. This short term solution provides property developers with a 36 month temporarily relief period, before they have to account for the „output tax adjustment‟. Therefore, the new section 18B was proposed to assist property developers in times of an economic recession. Secondly, in the past a vendor who acquired a property from a non-vendor to make taxable supplies was allowed a notional input tax deduction, limited to the transfer duty paid. SARS has however "delinked VAT from transfer duty‟, which means that the notional input tax deduction will no longer be limited to the transfer duty paid. This change may benefit vendors as they may now be allowed a bigger input tax deduction. Furthermore, the treatise also compares the VAT treatment of the above issues to that of the goods and services tax treatment in New Zealand. The treatise concludes with a summary of all distinguishing characteristics identified and other findings noted.
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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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Roberts, Tanya. "The zero-rating of certain professional services in terms of the Value-Added Tax Act." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021006.
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The third sphere of government (Local Government) has been persistently clouded by unfavourable Annual Financial Statement (AFS) audit reports. This results in local government losing credibility and its stakeholders losing confidence in the institutions or municipalities. In-depth analysis of the root cause of this dilemma is an opportunity for the municipality to reorganise its house and redeem its dignity and credibility to its stakeholders through addressing the identified challenges. The importance of the study can be attributed to the need to investigate the root causes of unfavourable audit opinion and recommend possible remedies that can assist municipalities to improve their audit report outcomes which in turn will improve the confidence of its stakeholders. The primary objective of the study was to investigate variables that impact on the audit report outcomes on annual financial statements of the municipalities that are within Alfred Nzo District (AND) Jurisdiction, including Alfred Nzo District Municipality (ANDM). This was achieved through investigating the root causes of the audit report outcomes with specific focus on the relationship that exists between the management role and audit outcomes of the Alfred Nzo District Municipalities. This was measured by the municipality’s leadership, governance, internal controls and human capital management. Convenient sampling was used wherein 150 questionnaires (30 per municipality) were sent out to the selected employees in all the municipalities in the Alfred Nzo District. Out of the questionnaires that were sent out, 103 responses were received. These were analysed to draw findings, conclusion and recommendations. The empirical results of the study revealed that there is strong evidence that leadership, governance and human capital management have a positive influence on the municipality’s AFS audit report outcomes. It also revealed that there is overwhelming evidence that internal controls have a positive influence on the municipality’s AFS audit report outcomes. The study recommends how leadership, governance, internal controls and human capital management must be improved. It also provides future research recommendations to improve this study.
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Šťastná, Aneta. "Režim přenesení daňové povinnosti a jeho budoucnost." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264185.
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The subject of this thesis is particularly the issue of domestic reverse charge procedure as a tool in the fight against tax evasion on value added tax (VAT) and its planned expansion. The reverse charge is not the only tool in the fight against evasion of VAT in the Czech Republic. The thesis therefore analyzed and used other tools. These instruments are inspection report, institute an unreliable payer, liability for unpaid VAT and EET. In conclusion, there is the comparison of individual instruments.
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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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Van, Oordt Marius Louis. "A quantitative measurement of policy options to inform value-added tax reform in South Africa." Thesis, University of Pretoria, 2015. http://hdl.handle.net/2263/53009.
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South Africa, as well as many other African countries, require additional domestic tax revenues for sustained development and face a number of political tax revenue and economic tax revenue challenges in obtaining these revenues. Changes to tax policy should take into account the requirement for additional revenue and the challenges faced and also be well-motivated and theory based. To this end, South African policy makers could well consider policy changes to the Value-Added Tax (VAT).
In this interdisciplinary study of law and economics, the structure of a good VAT, based upon theory and studies by experts, was recapitulated. The extent that the South African VAT aligns with this structure was then determined. Based thereon, a number of well-motivated and theory based tax policy changes were identified. To provide empirical evidence of the additional tax revenue and the impact of these policy changes upon households, a structural model of the South African VAT was developed.
In developing the structural model, a complete demand system and a food demand system were estimated for 24 752 South African households. From these estimations, unique demand equations for each household were determined, allowing for households consumption behaviour to change in response to a change in VAT policy and direct cash expenditure policy. The identified policy changes were applied to the structural model, the results were described and policy recommendations were made.Thesis (PhD)--University of Pretoria, 2015.
Taxation
PhD
Unrestricted
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Barnard, Isél. "The challenges of value-added tax compliance provisions for non-profit organisations : an explorative study." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/67769.
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The non-profit sector plays a vital role in addressing developmental challenges including poverty, unemployment and inequality. To enable the developmental mandate of the non-profit sector, Government incorporates tax reliefs in legislation as behavioural incentives. But, despite government's objective to create an empowering platform for NPOs through tax incentives, the legal framework for the taxation of non-profit organisations, especially in terms of VAT, is complex and multi-layered. The complexities of current legislation relevant to NPOs paired with the inherent limitation of financial and technical resources is limiting government's aim to create an enabling environment for these entities to flourish. The challenges are a result of both the inherent nature of the NPO sector as well as legislative challenges and shortcomings and includes limitations in terms of technical and financial resources, tax policy intent, classification of project activities, definition of income and related VAT treatment and claiming of inputs and allocation.Die nie-winsgewende sektor speel 'n belangrike rol in die stryd teen ontwikkelingsuitdagings, insluitende armoede, werkloosheid en ongelykheid. Om die ontwikkelingsmandaat van die nie-winsgewende sektor te stimuleer, stel die regering deur wetgewing belastingverligting vir die sektor in. Maar ten spyte van die regering se doel om 'n bemagtigingsplatform vir die nie-winsgewende sektor te skep deur belasting vrystellings, is die wetlike raamwerk vir belasting van nie-winsgewende organisasies, veral ten opsigte van BTW, kompleks. Die kompleksiteite van huidige wetgewing in terme van BTW, wat gepaard gaan met die inherente beperking van finansiële en tegniese hulpbronne, beperk die regering se doel om 'n bemagtigende omgewing te skep vir hierdie entiteite om te floreer. Die uitdagings is die gevolg van beide die inherente aard van die nie-winsgewende sektor, sowel as wetgewende uitdagings en tekortkominge en sluit in beperkings ten opsigte van tegniese en finansiële hulpbronne, belastingbeleid, indeling van projekaktiwiteite, definisie van inkomste en verwante BTW-behandeling en aanspraak making op insette en toekennings.
Mini Dissertation (MCom)--University of Pretoria, 2017.
Taxation
MCom
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Schneider, Ferdinand Dirk. "A critical evaluation of inter-jurisdictional rules in the South African value-added tax system." Thesis, Rhodes University, 2017. http://hdl.handle.net/10962/7971.
Full textAbstract:
This study analysed the current inter-jurisdictional rules in the South African Value-Added Tax (VAT) system, identified shortcomings, and proposed legislative amendments or additions to address these shortcomings. The research was conducted within an interpretative post positivism paradigm, applied a qualitative research methodology, and a doctrinal research method. A detailed review of the literature was conducted to establish the theoretical basis of a good tax system and the theory underpinning indirect and consumption taxation. The literature review also included an in-depth analysis of the South African VAT system and its treatment of resident and non-resident businesses with a South African physical or economic reach, and its treatment of local and cross-border transactions, including imported services. The literature review also considered the international VAT treatment of these transactions. To obtain a wider range of expert opinions regarding shortcomings in inter-jurisdictional rules in the South African VAT system, data was collected through structured interviews with South African and global VAT and indirect tax experts, using a questionnaire that was specifically designed for this purpose. This study proposed amendments and additions to the VAT Act, dealing with the VAT registration of non-resident suppliers; addressing various issues relating to the interjurisdictional VAT rate; proposing measures in connection with imported services; and legislating the intention of the legislator to tax final utilisation or consumption. The study finally recommended the introduction of a general place of supply rule linked to residency; specific place of supply rules for electronic, broadcasting, and telecommunication services; and zero rating provisions for electronic, broadcasting, and telecommunication services provided to non-resident suppliers by resident suppliers for services initiated outside South Africa.
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Onji, Kazuki. "Taxation and the behavior of corporate groups /." Diss., Connect to a 24 p. preview or request complete full text in PDF formate. Access restricted to UC campuses, 2005. http://wwwlib.umi.com/cr/ucsd/fullcit?p3208600.
Full text
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Ndofula, Elizabeth Jaria. "Economic appraisal of changes to the South African tax system since 1990." University of the Western Cape, 2013. http://hdl.handle.net/11394/4312.
Full textAbstract:
Magister Economicae - MEconCountries reform their tax systems to improve economic and administrative efficiency, the impact on income distribution and their revenue-raising capacity. Globalisation has also affected the fiscal autonomy of countries and resulted in the reality of tax competition. The South African tax authorities have made significant changes to the tax system in over the past 20 years. The first phase occurred after the publication of the Margo Commission’s report in 1987 and the second phase followed the work done by the Katz Commission since 1996. The objectives of the reforms included the improvement of tax administration and collection, a re-evaluation of the efficiency and equity aspects of the different taxes, the broadening of the tax base, and most important, to bring the South African tax system in line with changing international tax practise.The main objectives of this study are to give a descriptive overview of the reforms, to investigate the economic rationale behind the reforms and to answer the question of whether the objectives of the reforms were actually achieved. The study fills an important void in the South African literature as it is the first comprehensive overview of the tax reforms since the 1990s.The nature of the study is qualitative and investigative. An overview of the theoretical literature is presented together with some evidence from developing countries. To determine whether the objectives were achieved, descriptive statistics are presented using secondary data from South African Revenue Service (SARS); National Treasury, the Organisation for Economic Co-operation and Development (OECD) and the South African Reserve Bank (SARB). The main findings are that the establishment of SARS contributed significantly to the administrative efficiency and revenue-raising capacity of the tax system. The taxing of fringe benefits under the personal income tax, the introduction of capital gains tax (CGT) and the residence-based principle contributed to the broadening of the tax base. The decrease of marginal rates of personal income tax (PIT) to be more in line with the rate on company income decreased the possibility of tax arbitrage. The phasing out of the secondary tax on companies together with the decrease of the rate of company income tax (CIT) increased the attractiveness of South Africa for capital-exporting countries. Significant tax relief to middle and lower-income earners over various years improved the equity impact. However it did not improve the position of the really poor, who are not liable for PIT. The increasing contribution of value-added tax (VAT) compensated to the decreasing contribution of trade taxes; the fact that the VAT rate has stayed constant, since 1993 is an indication of the unpopularity of the tax.
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Naritomi, Joana. "Essays in Public Finance and Development Economics." Thesis, Harvard University, 2014. http://dissertations.umi.com/gsas.harvard:11504.
Full textAbstract:
This dissertation comprises three chapters. The first chapter investigates whether consumers can help governments improve firm compliance with the Value Added Tax. It exploits quasi-experimental variation from a government program from Sao Paulo, Brazil that created monetary rewards for consumers to ask for receipts. To assess how incentives to consumers can be effective despite potential collusion opportunities, I construct datasets for 1 million firms, 40 million consumers, and 2.7 billion receipts. I estimate that revenue reported in retail increased by at least 22% over four years. The estimated compliance effect is stronger for sectors with a high volume of transactions and small receipt values, consistent with a model in which there are fixed costs to negotiate collusive deals to avoid issuing receipts. Furthermore, the effect has an inverted-U shape with respect to firm size. This result is consistent with a model of higher baseline compliance among larger firms, and in which shifts in audit probability from consumer monitoring increase in firm size. I find no effects on exit rates or formal employment decisions.
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Chinyati, Deliah Tavagwisa. "An examination of the relationship between input tax and taxable supplies according to the Value Added Tax Act 89 of 1991." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/65640.
Full textAbstract:
This dissertation paper discusses the relationship between input tax and taxable supplies according to the VAT Act. Value added tax (VAT) is the tax that is charged on each transaction in the production and distribution chain of a manufactured product. VAT was introduced for the first time in South Africa in September 1991 at 10 per cent and is regulated by the Value Added Tax Act 89 of 1991. South Africa is among the many countries in the world that charge VAT. It is the final consumer who carries the tax burden.Output tax is defined as the tax charged by any vendor on the goods or services supplied by that vendor in respect of the supply of goods or services by that vendor in the furtherance of any enterprise carried on by him1. Input tax is defined as the tax payable by a vendor when goods or services are acquired by him wholly for the purposes of consumption, use or supply in the course of making taxable supplies.2Tax has been defined as a fee charged by a government on a product, income or activity.3 VAT vendors need to account for the difference between input tax and output tax to the Receiver of Revenue at the end of each tax period. In circumstances where input tax exceeds output tax, the Receiver of Revenue pays the difference to the vendor. If output tax exceeds input tax, then the vendor is liable to the Receiver of Revenue. There are generally two types of taxes, namely direct and indirect taxes. Direct taxes are thosefor which the tax burden cannot be shifted to another, while indirect taxes can be shifted to the next person who is the final consumer in the distribution chain. This dissertation focuses on indirect taxes, and in particular on VAT. There are various cases that were adjudicated by both the courts in South Africa and internationally, where the parties could not reach an understanding on the input tax deductions. An example would be in ITC 1744 (65 SATC 154), a South African case where it was held that an input tax deduction could only be allowed if the expenditure was incurred in the actual making of taxable supplies by the vendor, not in the preparation stages of the business. Internationally, the case of BLP GroupPLC v Customs and Excise CommissionersisMini Dissertation (LLM)--University of Pretoria, 2017.
Mercantile Law
LLM
Unrestricted
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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.
Full textAbstract:
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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Lebos, Jared Joseph. "Value-added tax and financial services." Thesis, 2017. https://hdl.handle.net/10539/24786.
Full textAbstract:
Value-added tax (VAT) and similar taxes known as General Sales Tax (GST) are indirect taxes which are currently levied in over 150 countries world-wide. The republic of South Africa (South Africa) introduced VAT through the enactment of the Value-added Tax Act 89 of 1991. Financial services are exempt, by the Value-Added Tax Act 89 of 1991, largely due to the South African VAT system being based on the New Zealand GST system. It is generally accepted that in theory financial services should be subjected to Value-Added Tax.
This study will outline the VAT effects of certain common financial services and how financial service providers may account for the related input and output tax. Additionally the application of the VAT Act against some of the more complex financial arrangements, including new financial instruments that have gained popularity with the increased availability to technologies such as the internet, will also be examined.
This report is limited to the application of the VAT Act only and does not consider other fiscal legislation and its interaction with the VAT Act in this regard.
Key Words
Value-Added Tax, Financial Services, Exemptions, Complex Financial ArrangementsThesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2017
Online resource (141 leaves)
GR2018
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劉耀升. "Value-added Tax on Network Transaction." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/33868268157413020331.
Full textAbstract:
碩士國立雲林科技大學
會計系
104
Abstract In recent years, the rapid development of online shopping and Internet commerce transaction amount increased rapidly, many traditional physical stores have started to use e-commerce sales channel to sell merchandise, selling goods such network assessment and assessment of how readily become the most important issues. Therefore, this study on how online transactions levied sales tax, were discussed. This study can be broadly summarized several key elements: What online transactions (e-commerce) and its business model, and transactions within the common case illustrates, cross-border transactions and import and export network case notes. Common network types and illegal transactions, government regulation for online transactions levied sales tax. Keywords: sales tax, e-commerce, online transactions
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Nakamba-Kabaso, Pamela Mambwe. "Reforming the value added tax in Zambia." Thesis, 2011. http://hdl.handle.net/10539/9626.
Full textAbstract:
This study analyses the reform of value added tax (VAT) in Zambia. It does so by firstly,
empirically establishing who pays VAT and secondly by investigating the economic impact
of broadening the VAT base. Two options on reforms to broaden the VAT base are
considered using a computable general equilibrium model which specifies a VAT with
rebates. These are: (a) broadening the VAT base to all sectors and (b) broadening the VAT
base to the agricultural sectors except the maize sector which is the source of the country’s
staple.
The results in general suggest that VAT is mildly regressive. However, the VAT burden is
borne more heavily by urban households compared to rural households. In particular, VAT
paid on food is borne more heavily by urban households. The results also suggest that in the
short-run broadening the VAT base to all sectors has the ability to raise additional revenue
but has adverse effects on the economy, particularly on household welfare. Nevertheless, the
adverse effects are muted if VAT broadening is accompanied by reduction in the VAT rate.
Furthermore, results on the reform that extends the VAT base to the agricultural sectors
except the maize sector, has minimal effects on the macro economy, raises some additional
revenue and adversely affects the welfare of urban households compared to rural households.
At sectoral level, results reveal that in the short-run broadening the VAT base engenders a
resource allocation within value-added that is beneficial to the mobile factor, labour due to
the impact of rebates on relative prices of intermediate inputs. In addition to this, results show
the importance of a well functioning rebate system on the economy. The imperfections in the
rebate system are likely to affect the welfare implications of changes to VAT. Results suggest
that welfare losses from broadening the VAT base fall with an improvement in the
functioning of the rebate system.
The conclusions and recommendations from the foregoing are as follows. Given that that the
burden of VAT is largely borne by urban households who are relatively better off compared
to the rural households, VAT can be extended to cover some of the currently exempted items
at low welfare cost. This would create fiscal space to undertake more activities as envisaged
in the Fifth National Development Plan. Secondly, extending the VAT coverage to all sectors
with very minimal or no exclusions should be accompanied with reductions in the VAT rate.
Furthermore, contrary to the widely held view in the debate on VAT reform in Zambia,
extending the VAT coverage to agricultural sectors apart from maize sector is not likely to
hurt the worse-off socio-economic groups. The short-run welfare losses of such a reform
appear to be more disproportionately borne by the urban households whose incidence of
poverty is low compared to the rural households. Therefore, bringing more agricultural
commodities under VAT coverage provides one of the viable options to reforming VAT in
Zambia.
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Lin, Ching-Jung, and 林京蓉. "The Research Of The Tax Punishment－Tax Collection Act And Value-added and Non-value-added Business Tax Act As The Center." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/c2z8n3.
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SHAO, CHING-LUN, and 邵正倫. "Does China reduce tax by replacing the Business Tax with Value-Added Tax?" Thesis, 2017. http://ndltd.ncl.edu.tw/handle/34592134706292155495.
Full textAbstract:
碩士逢甲大學
財稅學系
105
In the context of the international financial crisis, China has started to reduce the repeating taxation, the implementation of structural tax cut and the promotion of industrial restructuring.The purpose of this study is to check does China reduce the burden of the Business Tax with Value-Added Tax using threshold regression model? First, this study summarizes the literatures related to the increase in the past, and sets out the variables that affect the corporate tax.In this paper, we adopted 1293 listed companies' financial data from 2008 to 2015 in CSMAR to study, and the data was divided into nine industries and a group of nine industries, by using the panel data fixed effect and random effect model and Hansen (1996) threshold regression model for empirical analysis. The empirical results of this study show that the impact of the increase in taxes on different industries is totally different. In all industries, the overall tax burden reduces, and the purchase of raw materials and the higher gross margin of the enterprise, the corporate tax burden will decline, it acts conducive to the overall business development. According to the individual industries, such as the manufacturing industry, after the business increased, the enterprise tax burden is being declined; and the transportation warehousing postal industry, after the business increased, the enterprise tax burden is being arised , it is not conducive for the development of this industries.
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Kim, Sok Bom. "A value-added tax (VAT) and the federal income tax reform /." 2008. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3314820.
Full textAbstract:
Thesis (J.S.D.)--University of Illinois at Urbana-Champaign, 2008.Source: Dissertation Abstracts International, Volume: 69-05, Section: A, page: 1960. Adviser: Richard L. Kaplan. Includes bibliographical references (leaves 127-131) Available on microfilm from Pro Quest Information and Learning.
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Chou, Hsiang-Yin, and 周香吟. "A Study of falsely input tax on value-added business tax." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/16831852334444762130.
Full textAbstract:
碩士國立中興大學
高階經理人碩士在職專班
98
In our value-added business tax system, uniform invoices specifying business tax can deduct input tax from output tax and shall be refunded the amount of business tax overpaid on goods or services subject to zero-tax-rate and fixed assets obtained. The uniform invoice is general as security with value. Thus, there is market of false invoice, resulting in the reduction of tax income for the country. Understanding how both the supply and demand manage the input tax falsely reported would benefit the audit system on tax. The subjects of this study are the criminal cases against business accounting law, which was convicted to due criminal responsibility of false invoice by the court. In order to estimate the alarming system to prevent the formation of false invoice market, (1) these criminal cases were analyzed by four criminal factors, Cooks, Recipes, Incentives and Monitoring, (2) the colleagues of the national tax administration of ministry of finance in charged of the false invoice cases were surveyed for their the opinions, and (3) the executives of the national tax administration of ministry of finance were interviewed to give their valuable comments. In conclusion, it is suggested the securities systems should be improved including (1) the enhancement of computer tax examination system: development of alarming system to prevent the business people to supply and obtain the false invoices; (2) the improvement of business tax security system: development of computer security system to find out the abnormal business people, and development of exchange flow analytic system of the abnormal business people; (3) establishment of connection system with Prosecutor’s Office; (4) enhancement of professional training of the colleagues in the national tax administration of ministry of finance; security training of different bogus business entities, understanding of their organization and well control the tax registration management.
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Chan, Shu-Wen, and 詹淑雯. "Tax Planning Methods for the Value-Added Tax of Mainland China." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/dcg33c.
Full textAbstract:
碩士東吳大學
會計學系
93
This study is to provide useful tax planning methods for Mainland China’s Value-Added Tax, and to survey the actual applications of these tax-planning methods. This research is carried out with Likert Scale to measure opinions of questionnaire subjects, including CPAs and Taiwanese businessmen in Mainland China. In addition, five experts are interviewed to explain the results of the questionnaires. These five experts include two CPAs, two financial executives of Taiwanese enterprises, and one Professor specializing in tax affairs of Mainland China. The findings of the questionnaires and interviews are as follows: I.Both CPAs and Taiwanese businessmen are inclined to favor the seven tax-planning methods proposed by this study, and there is no significant differences in their agreement among different groups of subjects. II.In practice, recommending or adopting the tax-planning methods proposed in this study are as follows: i.In general, most frequently adopted or recommended methods are to increase procurement of input taxes for tax-planning, and to choose appropriate export operation and tax refund methods for exporting products. ii.It is related with the scales of CPA firms whether to recommend the tax-planning methods of choosing filing status such as ordinary taxpayers or small-scale taxpayers, choosing appropriate filing status of importers for importing products, and choosing appropriate export operation and tax refund methods for exporting products. iii.Whether to adopt the tax-planning method of increasing procurement of input taxes is related with the investment scale of Taiwanese enterprises in Mainland China. III.There is a strong correlation between the approval and the recommendation or adoption for the following tax-planning methods: choosing filing status such as ordinary taxpayers or small-scale taxpayers, increasing procurement of input taxes, choosing appropriate filing status of importers for importing products, and choosing appropriate export operation and tax refund methods for exporting products. Our empirical results indicate there exist multiple options and tax-planning methods due to the features of Mainland China’s value-added tax system; consequently, there are opportunities for taxpayers to make tax-planning plans. The contents and results of this study provide detailed explanations on these tax-planning methods and guidance for implementation. Therefore, professionals and Taiwan businessmen in China to smooth their operation and reduce tax costs may use this thesis as a useful reference. Keywords: Value-Added tax of Mainland China, Value-Added Taxes, Tax-planning methods, Taiwan businessmen
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Nga, Vu Thi Hoang, and 武氏黃娥. "The effect of Value Added Tax in Vietnam." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/cgw4qn.
Full textAbstract:
碩士長庚大學
商管專業學院
106
Value added tax has been gradually being perfected and overcome inherent problems in the transition period, and it has played role in the volatile economy. In the enterprise, the output of Value added tax is the responsibility of the enterprise to pay to the state budget, the input of Value added tax is the right to be deducted or refunded by the enterprise. The problem now is how the Value added tax law is implemented in accordance with the regulations to ensure revenue for the state budget and the interests of businesses. Since its inception so far, the value added tax law has undergone many revisions. Value added tax has shown superiority in promoting economic development and in the process of international integration. As the economy continues to move, Value added tax law must be changed and adjusted to achieve the best economic effect. In the process of modifying and applying, so many problems arise is unavoidable. Besides, in the context of world integration as present, difficulties and challenges are increasing. This requires more sensitivity of State in tax administration. Appropriate and timely adjustments in tax policy will create a precondition for sustainable development. Based on theoretical and practical studies on the impact of value added tax, this study will analyze the situation and assess the issues of the application of value added tax law in Vietnam and then propose appropriate measures to more effectively manage the value added tax. Key words: Value added tax, Free Trade Agreement.
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MING, HSU SHU, and 徐淑敏. "A Case Study of Value-added Tax Dispute." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/47348598337614762034.
Full textAbstract:
碩士國立臺灣科技大學
管理研究所
104
Recently, due to rapid development in business activity, competition in the markets, and further pursuit for profits, the transaction and management model were forced for improvements on continues creativity. Such result had complicated the trading methodology, including logistics, cash flows, receipt flows, and other law issues related with the transaction participants. The case is about value-added tax dispute between a well-known foreign chained clothes corporation with its cooperated retailer stores. Because the corporation formed its own type of unprecedented business model, a difference in the way the National Tax Administration recognize the amount of taxation is different from the corporation, thus the authority demanded it to repay the sales tax and fined. Although the corporation has undergone the Procedures for Administrative Remedies for a long period, such as appeal and administrative litigation, it still loss all the litigation. The decision was unacceptable for the corporation, it threatened to withdraw its capital from Taiwan, and applied for further constitutional review; however, it was only able to decrease the amount of fine on some cases. This essay depends on the case to have the further discussion on the essentials of value-added tax, related theories and the opinions of scholars. In addition, it provides the conclusions of related issues on the dispute and the reasonableness and appropriateness of sanctions.
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Wang, Ching-Ling, and 王靜琳. "A Study on Taiwanese Value-added Business Tax." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/92811731877129688626.
Full textAbstract:
碩士國立雲林科技大學
會計系研究所
99
VAT is a consumption tax system which is levied mainly on consumer behavior. By its very nature, because the buyer has the tax burden passed on to the nature, VAT tax belongs to indirect tax. VAT tax levied with both the effect of income redistribution and tax increases, which has a close relation with social economy development of the pulse. Therefore, with the implementation of VAT tax in 1986, it has a significant impact on business tax levied and the social economy system. The implementation of VAT in Taiwan has been more than 25 years so far, among those outdated provisions, which should timely to be examined its applicability and reasonableness, and re-set the relevant standards in order to show its principle of tax neutrality and fairness. In this paper, the current tax system in the VAT rate, dividend income reporting and tax projects are to be discussed. Compared with other countries, Taiwan''s VAT rate still has room for adjustment, which could be used to balance government revenue and expenditure, and it can effectively improve the adverse circumstances of private consumption. The Government should adjust tax rates and make relevant supporting measures at an appropriate time. Furthermore, the letter released by the Ministry of Finance, will be included in dividend income tax-free sales not tax deductible in computing the ratio cannot calculate a reasonable result, there is increasing anti-business tax burden on people suspected of causing the distress and inconvenience on the job. Authorities should refer to the views from every walk of life, and set a fairer tax law or regulation of tax. One of the characteristics of VAT is to meet the principle of tax neutrality, it can play the role of making up and the articulation, can reduce the tax evasion case, and can meet with the principle of tax fairness. As a matter of fact, considering the government policies and social economy development, tax exemption has been existed for a long time. However, the government should take a serious consideration to make a new amendment to avoid the loss both in social economy and tax revenue.
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Liao, Chung-chang, and 廖瓊正. "The Study of Value-Added Tax of Taiwan." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/6b5vgf.
Full textAbstract:
碩士國立中山大學
中山學術研究所
95
The purpose of this research is how to increase tax revenue, focusing on the current status of Value-added business tax. This research discusses tax reform and ways to improve the economy. Surveys are conducted with questions involving policy, standards, and sales tax as a whole. The content of the policy portion is increasing the business tax rate, the reason being: 1.to increase tax revenues; 2.the rate of business tax is lower than that of other countries. Increasing the business tax rate can increase tax revenue, but will increase prices, ultimately placing most of the tax burden on the wage-earning consumers. Underground economic activity is rampant in Taiwan, with street vendors and unregistered businesses not paying taxes, thus losing considerable tax revenue. The tax collection agency’s incomplete tax database and ineffectiveness has resulted in the loss of tax revenue due to uncollected taxes. This creates unfairness in the tax burden, increasing the business tax rate will only exacerbate the unfairness. After receiving the questionnaires, they were numbered and SPSS was the statistics analysis tool used to analyze the data. Descriptive statistical analysis, Reliability analysis, Validity Analysis, Principal Factor Analysis, One-Way ANOVA, and Independent-sample T Test were conducted. This research focuses on (1) the economic effects of raising the business tax rate, (2) ways of tax dodging and prevention, (3) obtaining false tax receipts of fake companies, and (4) unregistered businesses. The results of this research, regarding "enforced investigation of dummy companies can reduce loss of tax revenue,” “the most serious current business tax violation being illegal tax deductions,” and “enforced investigation in unregistered businesses to realize taxation fairness,” reveals a clear difference in standards, with different significance in business tax reform and operating. This research discovered that the collection of business tax is related to the tax rate: normal tax rate businesses and small-scale businesses owners use different tax rates, those that are required to give receipts sometimes do not, and small businesses misreport their revenues, so both type of businesses have opportunity to dodge taxes. Businesses dodge tax by misreporting their revenues or reporting unlawful deductions. The government currently focuses on income tax rather than business tax because it is easier to collect. Preventing tax dodging, preventing dummy companies, and enforced investigation of unregistered businesses are the primary task in business tax collection, which can increase tax revenue.
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Tien, kueiAn, and 田桂安. "Punishment for Violating the Duty to Act and Tax Evasion Punishment for Value-added and Non-value-added Business Tax Act." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/40119739425159097794.
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Sen, Astha. "Essays on Sub-National Value Added Tax of India and Tax Incidence." 2015. http://scholarworks.gsu.edu/econ_diss/112.
Full textAbstract:
The three essays of this dissertation inform tax policy design. It is a compilation of empirical and experimental research work. The first and the second essays explore the performance of a recent tax policy reform at the sub-national level in India in terms of revenue efficiency as well as economic efficiency. India is among the only three countries in the world to have adopted a sub-national VAT. Therefore, empirically examining its performance not only improves the understanding of this important tax policy reform but also informs tax policy decision-making at the sub-national level in other developing countries.
India transitioned to the state-level VAT between the years 2003 and 2008. Among other things, it was expected to achieve revenue growth and decrease tax cascading on commodities by improving economic efficiency of the indirect tax system. In the first essay, I model the impact of the VAT on revenue by adding revenue dependent administrative and compliance costs associated with taxation to an existing model developed by Keen and Lockwood (2010). The theoretical results show that replacing one type of indirect tax with another improves long-run revenue efficiency only if there is a net decrease in the administrative, compliance and distortionary costs of taxation at the margin. I then compile a unique state-level dataset for the years 1990 to 2010 to determine changes in the long-run revenue efficiency from the use of the VAT. This essay contributes to the literature by extending an existing revenue efficiency model and testing it in the unique situation of India’s sub-national VAT. The results reveal a significant improvement in the long-run revenue efficiency of the sales tax instrument used by state governments. The model implies this improvement is driven by a net fall in the marginal taxation costs from the use of the state-level VAT. This finding has important implications on the role of a sub-national VAT in the future as an effective tax instrument in the developing countries.
The second essay appeals to the general theory of tax incidence which suggests that a VAT will have less impact on prices than a traditional turnover tax because the VAT does not “get stuck” in the production process as a turnover tax does. The impact should be larger for goods that have more components to the production process as the tax then “touches” more of the final product. In this essay I measure the change in the level of tax cascading with VAT by using multiple waves of the state- and household-level expenditure surveys. Specifically I test the impact of the VAT on the real consumption of households on a variety of consumption goods. I find the biggest significant decrease in the tax cascading burden of the long-term durable goods which essentially involve the maximum production components. This result is found in the 18 more developed states of India which are the focus of the empirical analysis due to data constraints.
The third essay is an experimental research which looks at the influence of institutions on the economic burden of an excise tax. The traditional long-run tax incidence theory establishes that the economic incidence of an excise tax is independent of the assignment of the liability to pay tax. However, the theory is silent on the possible effects of the market institutions on tax incidence. Since all markets need an institution to function and every market institution has its own unique price and quantity determination property, it is important to understand its bearings on the incidence of taxes. Existing experimental research has tested economic incidence under many different market institutions but no previous research systematically analyzes and compares the incidence of a unit tax under two important market institutions we deal with in everyday life. One of these institutions is posted offer which dominates the consumer goods markets in developed countries and the other is double auction which is frequently observed in developing countries. I report a significant impact of these market institutions on tax incidence. In particular, I find that consumers bear a much higher burden of a unit tax in the posted offer markets as compared to the double auction markets and their burden further increases when the liability to pay the tax is on the seller.
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Chang, Kuo-Hsien, and 張國賢. "A Study of Tax Reform in China:The Case of Value-Added Tax." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/d5tm7d.
Full textAbstract:
碩士銘傳大學
社會科學院國家發展與兩岸關係碩士在職專班
92
Globalization made China the world’s largest recipient of FDI. Investments poured in from all different countries; among them, Taiwan still came out in front. With “push” from insider (economic structural adjustment) and “pull” from outside (China’ preferential policies), nowadays, there are about 68,000 Taiwanese corporations or a half million businessmen doing business in the mainland. Since tax exemption is a central element in China’s preferential policies, it’s tax regime and reform measures are undoubtedly among the overriding concerns of those Taiwanese investors. Regarding China’s taxation system, the value-added tax (VAT) is one of the building blocks of the regime and thereby one of the main sources of government revenue. The regulations for VAT, such as “Value-Added Tax Provisional Statute” and “Value-Added Tax Provisional Statute Enforcement Regulation,” however, have long been criticized for being largely out-of-date: they have not ever been revised since 1993. Although a major revision is the consensus, no one is quite sure about how to adjust these regulations. The author of this study thus seeks to find whether and how China’s VAT tax system would be restructured in response to the challenges and opportunities of economic globalization. Combing documentary analyses, comparative studies and questionnaire interviewing on policy specialists and tax practitioners, the author reach following conclusions. First, China’s VAT tax would be gradually transformed from production-type to consumption-type VAT. Second, the tax base of VAT would also be broadened to provide a competitive investing environment for foreign and domestic businesses. Third, The tax rate of VAT would be reduced to lighten the tax burden on enterprises. Forth, tax-refund for exported goods would be restructured to simplify administrative procedures and reduce compliance costs. Fifth, the invoice system would be greatly improved so as to obstruct rampant tax frauds. Finally, tax administration would also be improved to match international standards. In sum, China’s VAT system would be significantly reformed following here pace entering the global economy.
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Liu, Cheng-Fang, and 劉正芳. "The Study of Sales Tax in Mainland China(including value added tax、excise tax、business tax）." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/23546828275378958731.
Full textAbstract:
碩士淡江大學
大陸研究所
87
In order to implement the taxation reformed in 1994.Mainland China''s government was aimed at foreign business to initiate tax examination in the end of 1997. In 1998，Mainland China''s government set a goal of tax examination sum of RMD. 80,000,000,000，so the businessmen from Taiwan to Mainland China must understand the tax regulations in Mainland China. There are five chapters in this paper: Chapter 1: "Introduction"，explain the motivation and purpose，limits and outline of this study. Chapter 2: "Tax policy of Mainland China"，include the evolution of taxation，tax policy and the environment of tax revenue in Mainland China. Chapter 3: "Theory and research of sales tax in Mainland China "，discuss the evolution of sales tax. Chapter 4: "Inquiring into sales tax improvement of Mainland China"，according to chapter3，inquire into the weakness of sales tax and improvement in Mainland China. Chapter 5: "Conclusion". Objectives of this research are: 1、 Understanding the evolution of taxation, tax revenue proportion and why sales tax is the main of tax in Mainland China. 2、 Understanding the evolution of sales tax，theory basis and tax regulations content to analyze the weakness of sales tax and improvement in Mainland China. 3、 From tax frame，tax revenue and tax management to inquire into the improvement of sales tax in Mainland China.
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Huei-Ling, Huang, and 黃惠玲. "A Study of Value-added Tax in Mainland China." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/52777443009202010387.
Full textAbstract:
碩士淡江大學
大陸研究所碩士在職專班
91
Several domestic factors have been driving industries in Taiwan to invest and set up branches in China, including increased environmental regulations and awareness, increased labor cost, industries in transition, political instability and so on. Seeking a better environment where business can be further expanded and facilitated, industries in Taiwan have realized that such trend is inevitable if sustainable development for the industry is to be achieved. With economic liberalization and reforms, China has attracted an avalanche of Taiwanese and foreign investors with its low labor cost, huge domestic market, low land acquisition cost, and exemptions on land tax and other levies. However, the regulatory framework and environment for business operation in China are less matured than advanced countries, so investors run the risk of facing various instability and unexpected costs. Therefore, investors should carefully assess how their rights and interests can be protected in such a different business setting. Adoption of “socialist market economy” was proposed at the 14th National Congress of Communist Party of China in October, 1992; revisions of constitution to “implement socialist market economy” were approved in the 1st meeting of the 8th National People''s Congress of the People''s Republic of China in spring, 1993. Moreover, “decisions on establishing a socialist market mechanism for economy in China”—a demonstration of China’s economic reforms and visions— were approved in the Third Plenary Session of the 14th Congress of CPC in November, 1993. Tax law reforms were therefore proposed based on the principles of unified tax law, tax equality, taxation system simplification, and reasonable decentralization. Turnover tax system which focuses on value-added tax (VAT) was also adopted; consumption tax is levied on a minority of products and business tax on a majority of products. This research focuses on the following issues regarding “value-added tax” in China: 1. Evolution and principles of VAT in China. 2. Analysis of VAT’s role in China’s financial and economic system, and the impact that VAT reform exercises on China’s overall tax law reform from both macro and micro-economic perspectives. 3. Addressing problems China faces over its VAT system and discussing how VAT system is influenced by China’s accession into WTO. 4. Harmonization of China’s VAT system and the global trend. Guidelines to reform China’s current VAT system based on inspection and collection of VAT in other countries. Apart from analysis of the underlying problems which currently plaque China’s VAT system, the author proposes the following guidelines for VAT reforms: 1. Expand value-added taxation to industries closely related to products (貨物) in order to include related labor service in the taxation scope. 2. In expanding scope of value-added taxation, include fixed assets into the VAT taxation chain in different phases to maintain a horizontal connection. Learn from experiences of other countries. Consider China’s current and future financial needs and taxation management capability. 3. Take care of local financial needs when expanding scope of VAT taxation. Consider benefits to macro-economy in terms of transition between VAT and business tax. 4. Formulate reasonable standards to differentiate general tax payers from small-scale tax payers to advance VAT mechanism. 5. Streamline export tax return procedures in order to avoid export tax reduction between the import link and middle link. Upgrade management of export tax return to minimize export tax evasion and ensure connection between each VAT taxation link. 6. Formulate national standarsd for tax return review procedure, inspection procedure, and calculation procedure to increase the efficiency of export tax return administration.
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Chen, Chun-Lien, and 張春蓮. "The Study of Evasion Detection of Value-Added Tax." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/4w69sr.
Full textAbstract:
碩士國立臺中科技大學
企業管理系事業經營碩士班
101
From the practice of current business tax, the business entity usually evades the business tax against invoice and business income skipping and input tax and expense padding. How to block the tax skipping, especially for the severe tax skipping by limited human resource has been the biggest goal that the taxing authority shall strive for. This study detects the evasion of value-added tax and further carries out positive research against the creation of decision tree, discriminant analysis, logistic binary regression model. The result shows that the accuracy of logistic binary regression model is 89.3%, which is higher than the forecasting accuracy of discriminant analysis of 87.7%. The forecasting accuracy of decision tree is even up to 95.7%. We hope this can enable the taxing authority to investigate and prevent the relevant severe tax skipping more efficiently. The best investigation model can be applied by relevant taxing authorities to crack down on illegal practices and holding back tax skipping in order to maintain the taxation justice and increase the income.
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吳麗皙. "The effect of value-added tax on business management." Thesis, 1987. http://ndltd.ncl.edu.tw/handle/49493104731994328340.
Full text
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Chuang, Hung-Yu, and 莊弘伃. "The Study of Value-added Tax on Electronic Transactions." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/2e9ex5.
Full text
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Hsien, Chang Kuo, and 張國賢. "A Study of Tax Reform in China: The Case of Value-Added Tax." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/477h5q.
Full textAbstract:
碩士銘傳大學
社會科學院國家發展與兩岸關係碩士在職專班
92
Abstract Globalization made China the world’s largest recipient of FDI. Investments poured in from all different countries; among them, Taiwan still came out in front. With “push” from insider (economic structural adjustment) and “pull” from outside (China’ preferential policies), nowadays, there are about 68,000 Taiwanese corporations or a half million businessmen doing business in the mainland. Since tax exemption is a central element in China’s preferential policies, it’s tax regime and reform measures are undoubtedly among the overriding concerns of those Taiwanese investors. Regarding China’s taxation system, the value-added tax (VAT) is one of the building blocks of the regime and thereby one of the main sources of government revenue. The regulations for VAT, such as “Value-Added Tax Provisional Statute” and “Value-Added Tax Provisional Statute Enforcement Regulation,” however, have long been criticized for being largely out-of-date: they have not ever been revised since 1993. Although a major revision is the consensus, no one is quite sure about how to adjust these regulations. The author of this study thus seeks to find whether and how China’s VAT tax system would be restructured in response to the challenges and opportunities of economic globalization. Combing documentary analyses, comparative studies and questionnaire interviewing on policy specialists and tax practitioners, the author reach following conclusions. First, China’s VAT tax would be gradually transformed from production-type to consumption-type VAT. Second, the tax base of VAT would also be broadened to provide a competitive investing environment for foreign and domestic businesses. Third, The tax rate of VAT would be reduced to lighten the tax burden on enterprises. Forth, tax-refund for exported goods would be restructured to simplify administrative procedures and reduce compliance costs. Fifth, the invoice system would be greatly improved so as to obstruct rampant tax frauds. Finally, tax administration would also be improved to match international standards. In sum, China’s VAT system would be significantly reformed following here pace entering the global economy.