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Corporate value added tax avoidance
Accounting forum, 2021Previous studies of corporate tax avoidance have focused exclusively on corporate income tax, an important tax for US firms in particular. Value added tax (VAT), which is a significant tax in other major economies in the world, is ignored in the ...
Junsheng Zhang +4 more
semanticscholar +1 more source
Does a Value‐Added Tax Increase Economic Efficiency?
Economic Inquiry, 2020Theory predicts that a value‐added tax (VAT) is an efficient tax system, which is one of the primary reasons for its rapid adoption worldwide. However, there is little empirical evidence supporting this prediction, especially for developing countries.
Bibek Adhikari
semanticscholar +1 more source
2016
This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with HMRC. He must then account to HMRC for VAT on all taxable supplies made.
J. Scott Slorach, Jason Ellis
openaire +1 more source
This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with HMRC. He must then account to HMRC for VAT on all taxable supplies made.
J. Scott Slorach, Jason Ellis
openaire +1 more source
Tax on tourism in Europe: Does higher value-added tax (VAT) impact tourism demand in Europe?
, 2020Does higher value-added tax (VAT) impact tourism demand in Europe? The research provides unique World Bank data estimation of the marginal and nominal effects on the number of tourists visiting Europe.
Helga Kristjánsdóttir
semanticscholar +1 more source
The Role of Withholding in the Self-Enforcement of a Value-Added Tax: Evidence from Pakistan
Review of Economics and Statistics, 2020I leverage the staggered rollout of VAT in Pakistan to document the role of withholding mechanism in the self-enforcement of a VAT. Focusing on firms already in the tax net, I see how their outcomes respond when the tax is extended upward to ...
Mazhar Waseem
semanticscholar +1 more source
Value-Added Tax: Onward and Upward? [PDF]
, 2011 Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration ...
Jorge Martinez-Vazquez, Richard M. Bird
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Business Tax and Value Added Tax
2020To readers from other jurisdictions the idea of a separate tax for goods and services may seem strange, however it is important to remember the context in which the Chinese taxes were promulgated. Although the taxes were newly enacted they were influenced by those who had been educated in a highly socialist orthodoxy which less than 11 years previously
Giorgio Riccardi, Lorenzo Riccardi
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2017
This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with Her Majesty’s Revenue and Customs (HMRC). He must then account to HMRC for VAT on all taxable supplies made.
J. Scott Slorach, Jason Ellis
openaire +2 more sources
This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with Her Majesty’s Revenue and Customs (HMRC). He must then account to HMRC for VAT on all taxable supplies made.
J. Scott Slorach, Jason Ellis
openaire +2 more sources
2017
Value added tax (VAT) is a tax charged on supplies of goods and services made by businesses that have (or should have) registered for VAT. This chapter discusses the circumstances in which VAT is charged; the rates of VAT; when VAT can be reclaimed; accounting for VAT; and doing VAT calculations.
Frances Seabridge +6 more
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Value added tax (VAT) is a tax charged on supplies of goods and services made by businesses that have (or should have) registered for VAT. This chapter discusses the circumstances in which VAT is charged; the rates of VAT; when VAT can be reclaimed; accounting for VAT; and doing VAT calculations.
Frances Seabridge +6 more
openaire +2 more sources
2004
The value added tax (VAT) suffers from the same major deficiency as most other forms of taxation in that it is coercive. It involves the taking of property without the owner’s consent. But if one believes that some forms of takings are better than others, one might ask whether the VAT is a viable alternative to the income tax.
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The value added tax (VAT) suffers from the same major deficiency as most other forms of taxation in that it is coercive. It involves the taking of property without the owner’s consent. But if one believes that some forms of takings are better than others, one might ask whether the VAT is a viable alternative to the income tax.
openaire +2 more sources