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Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? Is VAT always as good as it could be in economic, equity and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth and development. VAT is a critical fiscal tool in most countries. But VAT can sometimes be better designed and almost always better administered. The key questions that must be answered in designing and implementing VAT are essentially the same in all countries. But different tax designs may best suit different countries facing different circumstances. This book reviews experiences with VATs around the world and assesses how the choice of particular design features may affect outcomes in particular contexts.
Value-added tax --- Taxes --- Developing countries --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Business, Economy and Management --- Economics --- Value-added tax - Developing countries
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Value-added tax --- Building --- Taxe à la valeur ajoutée --- Construction
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Tax exemption --- -Value-added tax --- -Tax exemption --- -336.2714094 --- Ug2 --- Exemption from taxation --- Tax exempt status --- Taxation, Exemption from --- Tax assessment --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Tax law --- Financial law --- Europe --- Financial services industry --- Value-added tax --- Taxation --- Law and legislation --- Union européenne --- Taxe sur la valeur ajoutée --- Taxation des services financiers --- Droit fiscal --- TVA
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Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently become an urgent concern in the European Union (EU). This paper describes the main forms of noncompliance distinctive to a VAT, considers how they can be addressed, and assesses evidence on their extent in high-income countries. While the practical significance of current difficulties in the EU should not be over-stated, administrative measures alone may prove insufficient to deal with them, and a fundamental redesign of the VAT treatment of intra-community trade required. The current difficulties in the EU largely reflect circumstances that would not apply in the United States.
Value-added tax. --- Tax evasion. --- Evasion, Fiscal --- Fiscal evasion --- Tax avoidance --- Tax delinquency --- Tax-dodging --- Tax fraud --- Taxation --- Taxation, Evasion of --- White collar crimes --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Evasion --- Exports and Imports --- Taxation, Subsidies, and Revenue: General --- Efficiency --- Optimal Taxation --- Taxation and Subsidies: Incidence --- Business Taxes and Subsidies --- Tax Evasion and Avoidance --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Trade: General --- Public finance & taxation --- International economics --- Value-added tax --- Consumption taxes --- Income and capital gains taxes --- Exports --- Taxes --- Revenue administration --- International trade --- Spendings tax --- Tax evasion --- Income tax --- United Kingdom
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Les six dernières années ont été riches en modifications législatives. Cet ouvrage entièrement mis à jour rassemble l’ensemble de la législation et de la jurisprudence nationale et européenne en la matière.
Value-added tax --- Automobiles --- Taxe à la valeur ajoutée --- Taxation --- Law and legislation --- Impôts --- Droit --- Taxe sur la valeur ajoutée --- transport routier --- tva --- wegtransport --- btw --- Taxe à la valeur ajoutée --- Impôts --- Belgium --- Automobile industry and trade --- Fiscal policy
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This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.
Value-added tax --- Spendings tax --- Taxation of articles of consumption --- Law and legislation --- Impôt sur la dépense --- Impôt sur la consommation --- 351.713*22 --- 351.713*22 Btw --- Impôt sur la dépense --- Impôt sur la consommation --- 336.2 --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Belastingsakkoorden. Belastingswezen --- Btw --- Law and legislation. --- Taxe à la valeur ajoutée --- Droit --- Value-added tax. --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Law --- General and Others --- Value-added tax - Law and legislation --- Spendings tax - Law and legislation --- Taxation of articles of consumption - Law and legislation --- Japon --- Nouvelle-Zélande --- Afrique du Sud --- Australie --- Etats-Unis --- Royaume-Uni --- Chine --- Canada --- Brésil --- Inde --- Singapour --- Israël --- Italie
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This paper assesses the distributional impact of the recent VAT reform in the Philippines and evaluates alternative methods to mitigate the effects of the reform on poor households. The reform was progressive and relatively well targeted. To alleviate the impact of the reform on the poor, several mitigating measures were introduced. Although these measures reduced the adverse impact of the VAT reform for all households, a sizable amount of the benefit accrued to high-income households. Targeted transfer schemes have the potential to deliver a much higher percentage of benefits to the poor.
Macroeconomics --- Taxation --- Aggregate Factor Income Distribution --- Business Taxes and Subsidies --- Education: General --- Macroeconomics: Consumption --- Saving --- Wealth --- Urban, Rural, and Regional Economics: Household Analysis: General --- Public finance & taxation --- Education --- Income --- Value-added tax --- Consumption --- Household consumption --- Economics --- Spendings tax --- Philippines
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indirecte belastingen --- Tax law --- International finance --- European law --- European Union --- Value-added tax --- Law and legislation --- 336.271 --- Europese Unie --- 339.7 --- 341.175 --- 351.72 --- 336.28 --- BTW --- Internationale fiscaliteit (internationaal fiscaal recht) --- VBS-Naslagwerk --- economische integratie, internationaal --- et al. --- fiscaliteit, internationaal --- 343.0550943 --- Ug2 --- -Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- B.t.w. Belasting toegevoegde waarde. Meerwaardebelasting. Corporation tax. Vennootschapsbelasting. Inkomstenbelasting op vennootschappen. Nv als belastingobject. --- Internationale financiën --- Europees recht --- Fiscaal recht --- -336.271 --- -B.t.w. Belasting toegevoegde waarde. Meerwaardebelasting. Corporation tax. Vennootschapsbelasting. Inkomstenbelasting op vennootschappen. Nv als belastingobject. --- 336.271 B.t.w. Belasting toegevoegde waarde. Meerwaardebelasting. Corporation tax. Vennootschapsbelasting. Inkomstenbelasting op vennootschappen. Nv als belastingobject. --- -336.271 B.t.w. Belasting toegevoegde waarde. Meerwaardebelasting. Corporation tax. Vennootschapsbelasting. Inkomstenbelasting op vennootschappen. Nv als belastingobject. --- Added-value tax --- -indirecte belastingen --- et al --- B.t.w. Belasting toegevoegde waarde. Meerwaardebelasting. Corporation tax. Vennootschapsbelasting. Inkomstenbelasting op vennootschappen. Nv als belastingobject --- -Value-added tax --- BTW. --- -International finance --- -Taxe sur la valeur ajoutée --- Value-added tax - Law and legislation - European Union countries --- Taxe sur la valeur ajoutée --- -BTW. --- -Law and legislation
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