Relevant bibliographies by topics / VAT taxation

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

Academic literature on the topic 'VAT taxation'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "VAT taxation"

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Biernacki, Krzysztof. "The VAT in the bank system." Journal of Governance and Regulation 2, no. 3 (2013): 14–18. http://dx.doi.org/10.22495/jgr_v2_i3_p2.

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The bank system in the European Union plays an important role as a significant sector of the economy. Implementing in the last century -VAT exemption also for services performed by banks generates extra tax inflows, but decreases international competitiveness of this sector. However, VAT is a perfect consumption tax, alternatives were created for banks’ services taxation. As the paper shows, many of them are used in other then EU countries and provide smaller distortions in taxation. The aim of this article is to shortly present the dominant model of VAT taxation in the EU with a particular re
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Cherevan, Yu. "Taxation Mechanisms of Export Promotion." Voprosy Ekonomiki, no. 3 (March 20, 2007): 137–42. http://dx.doi.org/10.32609/0042-8736-2007-3-137-142.

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The article considers internationally accepted mechanisms directed at promotion of export of national producers. Special attention is paid to the analysis of the systems of tax credit for exporters on VAT and VAT refund. Approaches for their perfection are formulated. The urgency of fighting corruption in the VAT refund sphere is noted and measures of its limitation are suggested.
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Hnatkovych, Oksana, and Sofia Smolinska. "MANAGEMENT OF FINANCIAL COLLATERAL TOURIST ACTIVITIES." International Journal of New Economics and Social Sciences 2, no. 2 (2015): 17–22. http://dx.doi.org/10.5604/01.3001.0010.4718.

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The article highlights the features and procedural aspects of the taxation of tourism activities in Ukraine. The structure of taxation of tourism and the possibility of exemptions in the VAT taxation of certain types of tourism and health services.Analyzed the arguments regarding tax disadvantages tourism industry.An elaborate differentiation of rates, given the VAT rates in Ukraine. In addition, confirmed reciprocal dependence of tourism on unemployment.
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Anyaduba, John Obiora, and Praise Oghenefejiro Otulugbu. "Taxation and Income Inequality in Nigeria." Accounting and Finance Research 8, no. 3 (2019): 118. http://dx.doi.org/10.5430/afr.v8n3p118.

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The study examined taxation and income inequality (GINI), specifically, it determined the impact of Value Added Tax (VAT), Custom and Excise Duties (CED), Petroleum Profit Tax (PPT) and Company Income Tax (CIT) on GINI in Nigeria from the year 1990 to 2016. The Cointegration and Error Correction Models (ECMs) were used to analyze the data. Augmented Dickey Fuller unit root was used to test for stationarity. Data were sourced from the Central Bank of Nigerian statistical bulletin, Federal Inland Revenue Service and the National Bureau of Statistics. The result revealed that VAT, CED and PPT had
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KOSCHUK, Tetiana, and Larysa RAINOVA. "Impact of digitalization on development of the VAT taxation system." Naukovi pratsi NDFI 2021, no. 1 (2021): 51–64. http://dx.doi.org/10.33763/npndfi2021.01.051.

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he article establishes that the development of e-commerce generates serious tax threats. The problem of VAT collection is exacerbated, as non-residents who carry out transactions on supplies of electronic services often fall outside the system of consumption taxation. VAT fraud also distorts competition and increases inequality in the distribution of tax burden. The OECD recommends for the countries to apply at the taxation of e-commerce the approach providing collection of VAT by the principle of country of destination including a reverse charge mechanism, which assigns obligations for paymen
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Thow, Anne Marie, Peter Heywood, Stephen Leeder, and Lee Burns. "The global context for public health nutrition taxation." Public Health Nutrition 14, no. 1 (2010): 176–86. http://dx.doi.org/10.1017/s1368980010002053.

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AbstractObjectiveTo assess critically the scope for public health nutrition taxation within the framework of the global tax reform agenda.DesignReview of the tax policy literature for global policy priorities relevant to public health nutrition taxation; critical analysis of proposals for public health nutrition taxation judged against the global agenda for tax reform.SettingThe global tax reform agenda shapes decisions of tax policy makers in all countries. By understanding this agenda, public health nutritionists can make feasible taxation proposals and thus improve the development, uptake a
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Petrusheva, Nada, and Darko Iliov. "THE FLAWS OF THE SYSTEM OF ACCOUNTING FOR THE VALUE-ADDED TAX LIABILITIES AND RECEIVABLES, AND RECOMMENDATIONS FOR OVERCOMING THEM." Knowledge International Journal 28, no. 5 (2018): 1613–18. http://dx.doi.org/10.35120/kij28051613n.

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Value-added tax (VAT) is a consumption tax, meaning that it is a tax on the purchase of a product or a service. It is a form of taxation that focuses on how much an individual consumes opposed to how much that individual contributes to the economy (income tax).Value-added tax is paid by residents of any country in the European Union. Both consumers and businesses are liable to pay VAT when purchasing products or services. When a manufacturer creates a product, it is liable to pay value-added tax on the components purchased in order to create goods. When the product is sold, the tax burden is t
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Kashirina, M. "Audit and Features of VAT Taxation of Construction Companies." Auditor 6, no. 4 (2020): 30–38. http://dx.doi.org/10.12737/1998-0701-2020-30-38.

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Th e article describes the main objectives of the audit of VAT-related operations. Th e article deals with problematic, complex and controversial issues of taxation of construction companies related to the value added tax. Possible tax risks in calculating and paying VAT are analyzed.
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Auerbach, Alan J., and Roger H. Gordon. "Taxation of Financial Services under a VAT." American Economic Review 92, no. 2 (2002): 411–16. http://dx.doi.org/10.1257/000282802320191714.

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Rosdiana, Haula, Machfud Sidik, Mainita Hidayati, and Murwendah. "Rethinking value added tax on drinking water supply system: evidence based policy from Indonesia." E3S Web of Conferences 74 (2018): 09006. http://dx.doi.org/10.1051/e3sconf/20187409006.

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Value Added Tax (VAT) for Drinking Water Supply System (DWSS) in Indonesia has not been formulated impartially, holistically and comprehensively by involving related institutions/ ministries. There are disputes that causes a high cost of taxation that discourages the achievement of Millennium Development Goals target. It is notably significant to put the VAT policy on DWSS in the paradigm of national interests and fulfillment of human rights. This study used the paradigm of constructivism with data collection technique through in-depth interviews and Focused Group Discussion (FGD). An evidence
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Dissertations / Theses on the topic "VAT taxation"

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Jugdhaw, Diara. "Is the Value-Added-Tax treatment for educational services still valid?Is zero-rating a better alternative to the current VAT treatment?Are there any other alternative VAT treatments available?" Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29413.

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The aim of this dissertation is to analyse whether the current VAT treatment for educational institutions is still valid given the development within these institutions and if not, to identify alternative VAT treatments that may be used. Educational services are an exempt supply under section 12(h) of the VAT Act. The main reason for the exemption of educational services is that many of the institutions providing educational services were government institutions and to some extent financed by the government. However, over the years, the activities of institutions providing educational services
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Brown, Christopher. "The cross border supply of services and the need to harmonise the VAT rules that apply." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/21751.

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Services cannot be subject to border controls in the same way as goods, which makes the charging and collection of VAT in these instances more complex. In many jurisdictions, VAT is collected on the cross-border supply of services via the reverse charge mechanism. This mechanism transfers the liability for the payment of VAT to the local recipient of the service (ie the customer), which creates a situation where foreign suppliers are not required to register in these jurisdictions and accordingly decreases the cost of compliance - a key contributor to the principle of VAT neutrality. In most c
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Bardopoulos, Anne. "The impact of technology on taxation and is VAT the eTax solution?" Doctoral thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/10159.

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Includes bibliographical references.<br>Technology has impacted taxation and the manner in which it is effectively imposed. While this thesis submits that VAT is the eTax solution, income tax issues relating to 'residence' versus 'source' have been addressed. A comparative analysis is made in respect of the application income tax and VAT principles to eCommerce transactions.
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Ritchie, Monique Adrienne. "International apportionment mechanisms for VAT inputs - Is the turnover basis the best mechanism for all retail industries in South Africa?" Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15746.

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Apportionment of input VAT and the mechanisms used to calculate apportionment have been a challenging issue since the inception of the Value-Added Tax Act No. 89 of 1991 in South Africa. This requirement to apportion input VAT has particular relevance to the retail industry due to the increase in the extension of credit which results in the receipt of taxable supplies (ordinary sales) and exempt supplies (interest income). As retailers are therefore making mixed supplies, they are required to apportion the input VAT paid on expenses. At present the standard method for input VAT apportionment i
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von, Berg Danae. "The impact of the 2018 VAT rate increase on the South African tax policy on the zero rating of merit goods." Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/33075.

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The 2018 Value-Added Tax (VAT) rate increase caused a national debate on the regressive nature of VAT and its impact on the poor. This study assessed whether an appropriate response is to include further zero-rated items and to analyse which items should be selected. This study confirmed that VAT is regressive, and the instruments used to address this issue is to either introduce the zero-rating of ‘merit goods' or to use cash transfers in a social grant system. Given that a significant portion of the South African government expenditure is already spent on the social grant system and has not
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Burger, Bianca. "South African VAT implications in respect of supplies by non residents to residents." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1019977.

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Paragraph 7(1) of the VAT Act provides for the charging of VAT at 14 percent on the supply of goods or services by a vendor in the course or furtherance of an ‘enterprise’, the importation into South Africa of goods by any person or the supply of ‘imported services’. The term ‘enterprise’ has been interpreted to require an on-going activity and therefore once off sales should be excluded. The sale must relate to enterprise activities, thereby excluding private sales. Furthermore the enterprise activities are required to be carried out in the Republic or partly in the Republic. Establishing whe
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Ockhuis, Ivor. "VAT on imported services: Implications for the collective investment scheme industry in the absence of place of supply rules in South Africa." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/23726.

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The main purpose of this study is to analyse the South African VAT implications for offshore investment via the CIS industry in the absence of detailed place of supply rules; more specifically, where the fees charged, in respect of services rendered to manage these funds, are consumed. This is accomplished by analysing the South African VAT legislation in order to determine whether it succeeds in providing certainty regarding the place of supply of offshore investments, and whether there is a VAT on imported services exposure in the CIS industry. This analysis highlights the problems associate
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Hrachovcová, Lucie. "Analýza vývoje české daňové politiky v oblasti zdanění spotřeby (DPH, spotřební daně) 1993-2000." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76469.

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The first part of the final thesis describes excise tax contributions in 1992. In the second part is analysed the system of VAT contributions in 1993 and main changes of contributions structure. In the third part is analysed the system of consumption tax. In the last part is analysed development of contributions.
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Marais, Pierre. "A critical evaluation of the enterprise concept and the effect thereof on input tax and its apportionment for VAT purposes." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86495.

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Thesis (MAcc)--Stellenbosch University, 2014.<br>ENGLISH ABSTRACT: In South Africa, value-added tax (‘VAT’) is classified as an indirect tax which is levied on goods or services supplied in the Republic of South Africa. In South Africa, VAT is a destination-based invoice type tax system which means that the consumption of goods and services are taxed. To register as a vendor for VAT purposes, the business conducted must fall within the ambit of an ‘enterprise’ as defined in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991) (the VAT Act). Where a registered vendor makes taxab
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Sezgin, Fevza. "Value-added Tax In European Taxation System And Harmonization Of Vat During The Integration Process Of Turkey." Master's thesis, METU, 2007. http://etd.lib.metu.edu.tr/upload/12608829/index.pdf.

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This thesis analyzes tha value added tax (VAT) in the European Union (EU). Primarily,the issue of tax harmonization and legal basis of tax harmonization in the context of European Union is studied. Furthermore, this thesis makes a comparision of VAT legislation in the EU and Turkey and identifies differences between the EU VAT system and Turkish VAT Law.Lastly, within the framework of finding similarities between Turkish and EU VAT legislation,the thesis tries to examine whether major harmonization laws are needded to be adopted in the accession process in the field of VAT.
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Books on the topic "VAT taxation"

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Keen, Michael. VAT attacks! International Monetary Fund, Fiscal Affairs Dept., 2007.

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Mathis, Alexandre. VAT indicators. Office for Official Publications of the European Communities, 2004.

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Ball, Andrew. VAT: A business by business guide. 7th ed. Butterworths, 1994.

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Ball, Andrew. VAT: A business by business guide. 4th ed. Butterworths, 1991.

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Ball, Andrew. VAT: A business by business guide. 5th ed. Butterworths, 1992.

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Ball, Andrew. VAT: A business by business guide. 9th ed. Butterworth, 1996.

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Abdulrazaq, M. T. Introduction to VAT in Nigeria (with VAT Act). 2nd ed. Ababa Press, 2011.

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Abdulrazaq, M. T. Introduction to VAT in Nigeria (with VAT Act). 2nd ed. Ababa Press, 2011.

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John, Phelps. VAT for solicitors. 2nd ed. Butterworths, 1993.

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Federation, British Printing Industries, ed. VAT on printing. British Printing Industries Federation, 1990.

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Book chapters on the topic "VAT taxation"

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Riccardi, Lorenzo, and Giorgio Riccardi. "An Introduction to Taxation in China." In China VAT. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-5967-9_1.

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Román, José Antonio Sánchez. "Searching for Solutions: The VAT." In Taxation and Society in Twentieth-Century Argentina. Palgrave Macmillan US, 2012. http://dx.doi.org/10.1057/9781137087416_6.

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van Brederode, Robert F., and Richard Krever. "Theories of Consumption and the Consequences of Partial Taxation of Financial Services." In VAT and Financial Services. Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-3465-7_1.

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Bird, Richard M. "VAT in Ukraine: An Interim Report." In Taxation and Public Finance in Transition and Developing Economies. Springer US, 2008. http://dx.doi.org/10.1007/978-0-387-25712-9_34.

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Lantz, Gunnar. "How They All Came to Love the VAT: Consumption Taxes, Big Business, and the Welfare State in Sweden." In Worlds of Taxation. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90263-0_3.

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Pasichna, Iryna, Inna Kulchii, Volodymyr Zadorozhnyy, and Viktoriya Smahliuk. "Construction Companies Vat Taxation Features in Ukraine and European Union." In Lecture Notes in Civil Engineering. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-85043-2_75.

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Bardopoulos, Anne Michèle. "The Impact of Technology on Taxation & VAT in the Virtual World." In Law, Governance and Technology Series. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-15449-7_21.

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Frenkel, Jacob A., Assaf Razin, and Steven Symansky. "Simulations of Global Effects of VAT Harmonization." In Reforming Capital Income Taxation. Routledge, 2019. http://dx.doi.org/10.4324/9780429304132-7.

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"CHAPTER 5. History of Rus sian VAT." In Taxation in Developing Countries. Columbia University Press, 2010. http://dx.doi.org/10.7312/gord14862-008.

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Devereux, Michael P., Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella. "Destination-Based Cash Flow Taxation." In Taxing Profit in a Global Economy. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198808060.003.0007.

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This chapter sets out and evaluates our second main proposal: the Destination-based Cash Flow Tax (DBCFT). This has two basic components: (a) a ‘cash flow’ element, which gives immediate relief to all expenditure, and (b) a ‘destination-based’ element, which introduces border adjustments of the same form as under the value added tax (VAT): exports are untaxed, while imports are taxed. This is equivalent in its economic impact to introducing a broad-based, uniform rate VAT and making a corresponding reduction in taxes on wages and salaries. A central motivation for the DBCFT is to improve economic efficiency by taxing business income in a relatively immobile location; the DBCFT should not distort either the scale or the location of business investment. It also has the considerable advantage of being robust against avoidance through inter-company transactions.
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Conference papers on the topic "VAT taxation"

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Braūna, Inta, and Jaūlija Pouha. "Update on Tax Control Practice in Latvia in the Scope of VAT Directive 2006/112/EC." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.3.

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Kondraszuk, Tomasz, and Jacek Jaworski. "The dilemma of choosing the form of vat taxation in agriculture in Poland." In 19th International Scientific Conference "Economic Science for Rural Development 2018". Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2018. http://dx.doi.org/10.22616/esrd.2018.127.

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Kaplanhan, Fatih, and Cem Korkut. "Distribution of Tax Revenue of Central Government to Local Governments: Glocalization." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01127.

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Main questions of this study are “How much autonomy?” and “Has autonomy take to feudalism?” Although the resolution of issue according to effective, efficient, rational and fair principles about the income distribution between the central administration and the municipalities is a precondition of permanent and efficient services of local governments.This study aims to identify regional goverments tasks and improve services of central governments with taxes (VAT) distirbution method. We also aim to increase taxes that are collected from regional governments with the method of glocalization. In
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Iliev, Plamen. "E-COMMERCE AND CHALLENGES TO CONTROL." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.225.

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The topic of e-commerce has become more and more relevant in the last few years. With the advancement of technology and the ever-increasing power of the internet, many people choose this type of presentation instead of the classic “physical” store or office. Of course, this has its advantages: saving a lot of costs, unlimited market, saving time in endless shopping, and more. With the ever-expanding Internet market, online shopping and retailers offering similar types of services have also become more frequent. Tax authorities are increasingly paying attention to this growing industry. In the
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Liu, Qun, and Yan Cheng. "The Research on the Ways of Finance and Taxation Skills Training in Private Higher Vocational Colleges-As an Example of the VAT Anti-counterfeit Tax Control Invoice System." In 2017 3rd International Conference on Humanities and Social Science Research (ICHSSR 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/ichssr-17.2017.1.

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