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2022 (1)

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Dissertation
Séminaire pluridisciplinaire[BR]- La participation à deux séminaires sur une thématique fiscale pointue [BR]- Rédaction d'un travail écrit : "Analyse critique du guichet unique à l'importation".
Authors: --- --- --- ---
Year: 2022 Publisher: Liège Université de Liège (ULiège)

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Abstract

La présente contribution a pour but de mettre en exergue le guichet unique à l’importation introduit par l’adoption du paquet TVA sur le commerce électronique qui constitue une avancée non négligeable à l’ère numérique. Ce guichet unique, qui est actuellement optionnel a été mis en place afin de simplifier les formalités relatives aux ventes à distance de biens en provenance de pays tiers dont la valeur intrinsèque ne dépasse pas un montant de 150 euros. Après une brève explication de ce guichet unique à l’importation, couramment désigné par l’acronyme l’IOSS (Import-One-Stop-Shop) et les raisons de sa création, nous nous attarderons sur son fonctionnement, ses points forts et les problématiques rencontrées par ses différents utilisateurs. Enfin, nous aborderons un point sur le futur de ce système permettant la déclaration et la perception de la TVA sur les envois de faible valeur.


Book
Rwanda's New Companies : An Overview of Registrations, Taxes, Employment and Exports.
Authors: ---
Year: 2015 Publisher: Washington, D.C. : The World Bank,

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Abstract

The Government of Rwanda has introduced several reforms since 2009 that have significantly improved the domestic business environment. One of the reforms is the one-stop shop for business registration. Making use of newly available administrative data sources such as tax and company registrations records, this paper sheds light on the effects of the introduction of the one-stop shop on company registrations, taxes, employment, and exports between 2008 and 2012. The paper finds sizable benefits to Rwanda's efforts, which are mostly driven by the registration of large and mid-sized companies, with a limited contribution from small and micro-sized ones. The use of a newly available data source highlights the potential uses of growing bodies of administrative data and their possible shortfalls.


Book
Finding a Path to Formalization in Benin : Early Results after the Introduction of the Entreprenant Legal Status.
Authors: --- --- ---
Year: 2015 Publisher: Washington, D.C. : The World Bank,

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Abstract

In April 2014, the Government of Benin launched the entreprenant status, a simplified and free legal regime offered to small informal businesses to enter the formal economy. This paper presents the short-term results of a randomized impact evaluation testing three different versions of the entreprenant status on business registration decisions, each version including incremental incentives to registration: (i) information on the new legal status and its benefits, (ii) business training, counseling services, and support to open a bank account, (iii) tax mediation services. The study included 3,600 informal businesses operating with a fixed location in Cotonou, Benin, which were randomly allocated between three treatment groups and one control group. One year after the program launch, all versions of the program had significant impact on formalization rates. The impact was 9.1 percentage points in the first treatment group; 13 percentage points in the second group; and 15.8 percentage points in the last group. The program had a higher impact on male business owners, with more education, operating outside Dantokpa Market, in sectors other than trade, and that before being offered the incentives to formalization had characteristics similar to businesses that were already formal. Data from a second follow-up survey, which is expected to take place in March 2016, will explore the impacts on other outcomes, like business performances or access to banking.

Keywords

Access to bank --- Account --- Accounting --- Administration --- Administrative process --- Advertising --- Artisans --- Bank account --- Bank financing --- Bank loan --- Banking system --- Beneficiaries --- Bookkeeping --- Budget --- Business --- Business activity --- Business entry --- Business environment --- Business facilitation --- Business in development --- Business management --- Business performance --- Business plan --- Business registration --- Business regulation --- Business services --- Business training --- Cash transfers --- Certificate --- Chamber of commerce --- Check --- Collateral --- Commerce --- Commercial bank --- Commercial law --- Communication --- Competitiveness --- Competitiveness and competition policy --- Contact information --- Contract --- Cost --- Customers --- Data --- Database --- Debit card --- Debt markets --- Deposit --- Developing countries --- Direct costs --- Dummy variable --- E-business --- Economic activity --- Electricity --- Enabling environment --- Enterprise development --- Exchange --- Finance --- Finance and financial sector development --- Financial products --- Financial statements --- Firm performance --- Future --- Good --- Human capital --- ID --- Impact evaluation --- Impacts --- Implementation --- Implementing agencies --- Information --- Information banks --- Information services --- Inspection --- Institution --- International bank --- International development --- International finance --- Legal environment --- Levy --- Liability --- License --- Limited liability --- Link --- Loan --- Market --- Medium enterprises --- Microenterprises --- Mobile phone --- Monitoring --- Network --- New markets --- One-stop shop --- Open access --- Option --- Ownership --- Performance --- Phone --- Phone number --- Private sector development --- Productivity --- Profit --- Protocol --- Quality --- Quality of services --- Registration process --- Registration system --- Result --- Returns --- Sales --- Selling --- Share --- Small business --- Tax --- Tax exemption --- Tax forms --- Tax obligations --- Tax rate --- Tax regime --- Tax system --- Technical assistance --- Trade sector --- Trading --- Transparency --- Turnover --- Unfair competition --- Uses --- Web


Book
Finding a Path to Formalization in Benin : Early Results after the Introduction of the Entreprenant Legal Status.
Authors: --- --- ---
Year: 2015 Publisher: Washington, D.C. : The World Bank,

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Export citation

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Bookmark

Abstract

In April 2014, the Government of Benin launched the entreprenant status, a simplified and free legal regime offered to small informal businesses to enter the formal economy. This paper presents the short-term results of a randomized impact evaluation testing three different versions of the entreprenant status on business registration decisions, each version including incremental incentives to registration: (i) information on the new legal status and its benefits, (ii) business training, counseling services, and support to open a bank account, (iii) tax mediation services. The study included 3,600 informal businesses operating with a fixed location in Cotonou, Benin, which were randomly allocated between three treatment groups and one control group. One year after the program launch, all versions of the program had significant impact on formalization rates. The impact was 9.1 percentage points in the first treatment group; 13 percentage points in the second group; and 15.8 percentage points in the last group. The program had a higher impact on male business owners, with more education, operating outside Dantokpa Market, in sectors other than trade, and that before being offered the incentives to formalization had characteristics similar to businesses that were already formal. Data from a second follow-up survey, which is expected to take place in March 2016, will explore the impacts on other outcomes, like business performances or access to banking.

Keywords

Access to bank --- Account --- Accounting --- Administration --- Administrative process --- Advertising --- Artisans --- Bank account --- Bank financing --- Bank loan --- Banking system --- Beneficiaries --- Bookkeeping --- Budget --- Business --- Business activity --- Business entry --- Business environment --- Business facilitation --- Business in development --- Business management --- Business performance --- Business plan --- Business registration --- Business regulation --- Business services --- Business training --- Cash transfers --- Certificate --- Chamber of commerce --- Check --- Collateral --- Commerce --- Commercial bank --- Commercial law --- Communication --- Competitiveness --- Competitiveness and competition policy --- Contact information --- Contract --- Cost --- Customers --- Data --- Database --- Debit card --- Debt markets --- Deposit --- Developing countries --- Direct costs --- Dummy variable --- E-business --- Economic activity --- Electricity --- Enabling environment --- Enterprise development --- Exchange --- Finance --- Finance and financial sector development --- Financial products --- Financial statements --- Firm performance --- Future --- Good --- Human capital --- ID --- Impact evaluation --- Impacts --- Implementation --- Implementing agencies --- Information --- Information banks --- Information services --- Inspection --- Institution --- International bank --- International development --- International finance --- Legal environment --- Levy --- Liability --- License --- Limited liability --- Link --- Loan --- Market --- Medium enterprises --- Microenterprises --- Mobile phone --- Monitoring --- Network --- New markets --- One-stop shop --- Open access --- Option --- Ownership --- Performance --- Phone --- Phone number --- Private sector development --- Productivity --- Profit --- Protocol --- Quality --- Quality of services --- Registration process --- Registration system --- Result --- Returns --- Sales --- Selling --- Share --- Small business --- Tax --- Tax exemption --- Tax forms --- Tax obligations --- Tax rate --- Tax regime --- Tax system --- Technical assistance --- Trade sector --- Trading --- Transparency --- Turnover --- Unfair competition --- Uses --- Web

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