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Accounting for value added tax [PDF]
, 1991 On the introduction of VAT the business community became a collector of tax for the Customs and Excise. A business registered for VAT must charge VAT on its taxable outputs. It will also be charged VAT on most of its inputs. The business is then required to account to Customs and Excise on a quarterly basis for the tax on outputs less the tax on inputs.
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1993
Value Added Tax (VAT) is an indirect tax which is collected by Customs and Excise. It is charged on most goods and services bought by consumers. The rate of VAT is set by the government, usually in the Budget.
Humphrey Shaw, Sally Messenger
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Value Added Tax (VAT) is an indirect tax which is collected by Customs and Excise. It is charged on most goods and services bought by consumers. The rate of VAT is set by the government, usually in the Budget.
Humphrey Shaw, Sally Messenger
openaire +2 more sources
2013
The idea of levying a tax on value added emerged in the first half of the twentieth century, and has spread throughout the world. Introduced in France in 1954, a value added tax (VAT) had been adopted by 10 countries by the late 1960s, by 48 countries by the late 1980s, and is used by more than 140 countries today. It has been so successful because, in
Eduardo Lora +2 more
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The idea of levying a tax on value added emerged in the first half of the twentieth century, and has spread throughout the world. Introduced in France in 1954, a value added tax (VAT) had been adopted by 10 countries by the late 1960s, by 48 countries by the late 1980s, and is used by more than 140 countries today. It has been so successful because, in
Eduardo Lora +2 more
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The Rise of the Value-Added Tax
World Journal of VAT/GST Law, 2016The Rise of the Value-Added Tax makes a bold and imposing scholarly contribution to a revived value-added tax (VAT) literature.11 The Rise of the Value-Added Tax is the third major fully-authored b...
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The value-added tax reform and labour market outcomes: Firm-level evidence from China
, 2021Yuxiang Yang, Hongyong Zhang
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Does value‐added tax reform boost firms’ domestic value added in exports? Evidence from China
, 2021Songbo Wu, Yue Lu, Xiaofeng Lv
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Value-added tax fraud detection with scalable anomaly detection techniques
Applied Soft Computing, 2020Jellis Vanhoeyveld +2 more
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