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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
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Journal of Public Economics, 1972
Next month Mr Walsh follows up this basic information by proposing a training plan for VAT.
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Next month Mr Walsh follows up this basic information by proposing a training plan for VAT.
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Policy & Internet
The digitalization of the economy and state administration are important economic research topics. This paper focuses on value‐added tax and its collection from the e‐government perspective, more precisely, the digitalization of tax administration ...
Hana Zídková +2 more
semanticscholar +1 more source
The digitalization of the economy and state administration are important economic research topics. This paper focuses on value‐added tax and its collection from the e‐government perspective, more precisely, the digitalization of tax administration ...
Hana Zídková +2 more
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
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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
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Journal of Financial Reporting & Accounting
Purpose This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.
A. Alshira’h +2 more
semanticscholar +1 more source
Purpose This study aims to determine the impact of forensic accounting, probability of detections, tax penalties, government spending, tax justice and tax ethics on value-added tax (VAT) evasion.
A. Alshira’h +2 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
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
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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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
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