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Journal articles on the topic 'Value tax added'

Author: Grafiati

Published: 4 June 2021

Last updated: 11 February 2022

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1

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

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Value-added tax is an indirect tax based on the sale value of goods, production and non-manufactured goods as an object of taxation. According to the mechanism and procedures for the calculation and payment of value added tax, this tax is not directly imposed by a particular person, but applies to consumers in the process of return. In this case, the value added tax is neutral for securities. In addition, value added tax is universal and is characterized by the difference between purchases at each stage of production and turnover. In connection with the calculation of value added tax, the taxp

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2

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

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3

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

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

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4

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

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5

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

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6

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

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7

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

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8

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

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9

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

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10

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

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11

Chehov, Anton. "VALUE ADDED TAX AND TURNOVER TAX. COMPARATIVE CHARACTERISTICS." Russian Journal of Management 9, no. 1 (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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12

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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13

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

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14

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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15

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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16

Dangal, Dilnath. "Value Added Tax in Nepalese Context." NUTA Journal 5, no. 1-2 (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 b

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17

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

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18

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

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19

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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20

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 bill

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21

Rakovský, Peter. "Digitalisation of the Value Added Tax." Bratislava Law Review 5, no. 1 (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 th

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22

Ashiquzzaman, Md. "Tax & Value Added Tax—In View of Bangladesh." Number-1, November 2018 1, no. 1 (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

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23

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

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24

Gnawali, Achyut. "Tax Payers’ Knowledge Towards Value Added Tax in Nepal." Journal of Nepalese Business Studies 11, no. 1 (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 an

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25

Wang, Zhiyuan, Jagdeep Singh-Ladhar, and Howard Davey. "Business tax to value-added tax reform in China." Pacific Accounting Review 31, no. 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 cu

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26

Madzivanyika, Ezera. "A diagnosis of the deficiencies in the Zimbabwean value added tax system." Public and Municipal Finance 6, no. 2 (2017): 16–26. http://dx.doi.org/10.21511/pmf.06(2).2017.02.

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The paper analyzes the Zimbabwean VAT system. The main objective was to establish and evaluate the gaps within the Zimbabwean VAT system, with the view of closing them so that the Zimbabwean VAT is attuned to the dictates of the best practice VAT. A review of literature was used and the main sources of information were the Zimbabwe Revenue Authority, the South African Revenue Services, literature from various journal articles and books and various reports and legislative instruments. The key finding of the study was that the Zimbabwean VAT system falls short of both the South African and best

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27

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 producti

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28

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 (2017): 75–103. http://dx.doi.org/10.15821/tal.2017.10.1.003.

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29

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

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30

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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31

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

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32

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

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33

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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34

강성모. "Transaction Involving Mileage and Value Added Tax." Seoul Tax Law Review 20, no. 3 (2014): 201–47. http://dx.doi.org/10.16974/stlr.2014.20.3.006.

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35

강성모. "Trust-Related Transaction and Value-Added Tax." Seoul Tax Law Review 22, no. 3 (2016): 449–504. http://dx.doi.org/10.16974/stlr.2016.22.3.010.

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36

Bang, Jinyoung. "Real Estate Trust and Value-Added Tax." Seoul Tax Law Review 24, no. 2 (2018): 95–135. http://dx.doi.org/10.16974/stlr.2018.24.2.003.

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37

Smith, Stephen, and Alan A. Tait. "Value Added Tax: International Practice and Problems." Economic Journal 100, no. 399 (1990): 269. http://dx.doi.org/10.2307/2233622.

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38

Davies, John. "No Value In Added Tax on Journals." Serials: The Journal for the Serials Community 2, no. 1 (1989): 27–28. http://dx.doi.org/10.1629/020127.

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39

Sangor, Ali M. Shahin. "Value Added Tax between Reality & Ambition." IOSR Journal of Business and Management 16, no. 10 (2014): 01–08. http://dx.doi.org/10.9790/487x-161020108.

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40

Gendron, Pierre-Pascal. "The Rise of the Value-Added Tax." World Journal of VAT/GST Law 5, no. 2 (2016): 126–33. http://dx.doi.org/10.1080/20488432.2016.1210846.

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41

Tait, I. A. "Hospitals pay value added tax on drugs." BMJ 311, no. 7000 (1995): 333. http://dx.doi.org/10.1136/bmj.311.7000.333e.

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42

Volna, Egor S., Elena B. Mishina, and Natalya L. Savchenko. "Improving the value added tax forecasting tools." Herald of Omsk University. Series: Economics 18, no. 4 (2020): 9–18. http://dx.doi.org/10.24147/1812-3988.2020.18(4).9-18.

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The value added tax (VAT) prediction is one of the essential tools to form the Russian Federation federal budget. Presently, there are various methods and tools to forecast taxes, including VAT. This research proposes to enhance the estimation of VAT inflow into the federal budget singling out certain formation factors in the GDP structure. The dynamics of the federal budget income in the period 2010-2019 has been examined. It has been stated that VAT refers to non-oil and gas revenues, while the structural analysis of this tax enables to single out domestic production VAT and import related V

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43

Shoup, Carl. "THE VALUE ADDED TAX AND DEVELOPING COUNTRIES." World Bank Research Observer 3, no. 2 (1988): 139–56. http://dx.doi.org/10.1093/wbro/3.2.139.

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44

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 rat

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45

Nikolaienko, Yurii. "Accounting value added tax in public procurement." Entrepreneurship, Economy and Law, no. 2 (2021): 55–62. http://dx.doi.org/10.32849/2663-5313/2021.2.10.

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46

Kim, Jahoi, and Sunggoo Joo. "Korean Officetel and Value Added Tax Issue." YONSEI LAW JOURNAL 37 (June 30, 2021): 113–43. http://dx.doi.org/10.33606/yla.37.4.

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47

Arun Kumar, Singh. "Importance of Expanding Value Added Tax Base." Prastuti: Journal of Management & Research 2, no. 1 (2013): 36–39. http://dx.doi.org/10.51976/gla.prastuti.v2i1.211304.

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48

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

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49

Jurušs, Māris, and Ģirts Feldbergs. "Management of Tax Payments Under the Definitive Value Added Tax Regime." Economics and Business 32, no. 1 (2018): 65–73. http://dx.doi.org/10.2478/eb-2018-0005.

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Abstract There is a large value added tax fraud in the European Union. The current value added tax system is universal as tax is applied to all parties involved in the chain transactions, thus creating a risk of tax losses if one of the parties involved in the chain transaction does not pay tax in good faith. There is the action plan to introduce the definitive value added tax to prevent tax fraud in intra-community transactions. However, in order to ensure normal value added tax administration in all member states, a number of measures are needed to be done. It is necessary to develop a mutua

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50

Shah, R. K. "Value Added Tax in Nepal: An Empirical Assessment." Tribhuvan University Journal 27, no. 1-2 (2010): 131–42. http://dx.doi.org/10.3126/tuj.v27i1-2.26396.

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In developing economies, resource gap is critical and widening resulting tohuge fiscal and budgetary deficits. Therefore, revenue mobilization is challenging proposition in an economy like Nepal where majority of the people live in abject poverty. Tax administration lacks innovative mechanism to identify new tax payers and bring them into tax-net. Tax reform agenda was the reform package and program of the government after the restoration of multiparty democracy system. In Nepal, VAT was introduced in 1997 to improve revenue mobilization through broadening the tax base and modernizing the tax

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