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Tax avoidance: the aspect of value added tax
Entrepreneurship and Sustainability Issues, 2020 Tax avoidance is probably as old phenomenon as the taxes themselves. The literature has disclosed that tax avoidance is a worrying problem facing not only the Baltic economies but also the global economy. Tax avoidance and VAT in particular, undoubtedly causes significant damage to the functioning of the public sector and to the financing of public ...
Egidijus Bikas, Greta Bagdonaitė
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The value added tax: Its causes and consequences [PDF]
Journal of Development Economics, 2007 Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises\ud around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing\ud countries. This paper explores the causes and consequences of the remarkable rise of the VAT.
Ben Lockwood, Michael Keen
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Is the Value Added Tax Naturally Progressive? [PDF]
SSRN Electronic Journal, 2006 A broad based consumption tax, such as a value added tax, is generally considered to be a regressive tax. This conclusion, however, has not taken into account the fact that in developing countries the commodities on which poor households spend most of their income, even if they are included in the legal tax base, are administratively impractical to tax.
Jenkins, Glenn P. +5 more
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Adjusting the Tax Base of the Value Added Tax
CECCAR Business Review, 2021 The tax base and the related value added tax is fully determined on the delivery of goods and/or the performance of services. The present article discusses a series of theoretical and practical aspects regarding the cases where the tax basis for the VAT can be reduced in accordance with the provisions of Article 287 from the Fiscal Code and the related
Lucian CERNUȘCA
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The Value-Added Tax Reform Puzzle [PDF]
SSRN Electronic Journal, 2011 We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, our results suggest that there was no evident increase overall in fixed investment, and employment fell significantly in the treated provinces and ...
Cai, Jing, Harrison, Ann
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VALUE ADDED TAX IN REORGANISATION [PDF]
Acta Oeconomica Pragensia, 2018 This paper discusses the current Czech and European legal framework applicable to the adjustment to the taxable amount with respect to claims partially cancelled due to the insolvency of the customer resolved by reorganisation. The partial cancellation, according to the authors, serves as grounds to adjust a taxable amount under the EU VAT Directive ...
Jan Králíček, Václav Žalud
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Consumption Tax Options for California [PDF]
, 2011 Reviews concerns about the state's current tax system and evaluates potential consumption-based tax reforms, including retail sales tax reform, corporate income tax reform, gross receipts tax, value added tax, and sales-apportioned tax on value ...
Alan J. Auerbach
core
A Monetary Case for Value-added Negative Tax [PDF]
, 2015 We address the most fundamental yet routinely ignored issue in economics today: that of distributive impact of the monetary system on the real economy. By re-examining the logical implications of token re-presentation of value and Irving Fisher’s theory ...
Kowalik, Michael
core
Remittances, Value Added Tax and Tax Revenue in Developing Countries [PDF]
This paper examines the impact of international remittances on both the level and the instability of government tax revenue in receiving countries. It investigates in particular whether the presence of a value added tax (VAT) system increases the benefit
Christian Ebeke
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