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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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Economic Affairs, 2001
The research reviewed in this paper establishes that the VAT system generates heavy administrative burdens for small firms in Europe despite various measures taken to alleviate them. A possible solution would be to abolish VAT charges between registered traders which would, in effect, convert the tax into a sales tax.
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The research reviewed in this paper establishes that the VAT system generates heavy administrative burdens for small firms in Europe despite various measures taken to alleviate them. A possible solution would be to abolish VAT charges between registered traders which would, in effect, convert the tax into a sales tax.
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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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2019
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.
Kathryn Wright +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.
Kathryn Wright +6 more
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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
semanticscholar +1 more source
Value-added tax fraud detection with scalable anomaly detection techniques
Applied Soft Computing, 2020Jellis Vanhoeyveld +2 more
semanticscholar +1 more source