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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.
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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
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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 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
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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
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A Complicated Tax: the Value Added Tax
1994The last thirty years have experienced “an unparalleled tax phenomenon” (Tait [18], p. 3), that is the adoption of the value added tax (VAT) by an ever increasing number of countries ail around the world. VAT was first introduced in France as an attempt to eliminate the disadvantages of the turnover or cascade tax, by allowing a credit for the tax ...
Mauro Marè, Mario Leccisotti
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1989
Value Added Tax is a tax on the supply of goods and services which is eventually borne by the final customer, but it is collected at each stage of the production and distribution chain. Value Added Tax, which is generally abbreviated to VAT, is charged on the supply both of goods and of services by firms who are registered and taxable for VAT.
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Value Added Tax is a tax on the supply of goods and services which is eventually borne by the final customer, but it is collected at each stage of the production and distribution chain. Value Added Tax, which is generally abbreviated to VAT, is charged on the supply both of goods and of services by firms who are registered and taxable for VAT.
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Coordination of value-added taxes
1987‘Parking place Europe’, read the headline of an editorial in NRC-Handelsblad, a Dutch newspaper, on February 23, 1984 when more than two thousand trucks were stranded in the Alps because of striking French truckers and Italian customs officers. Although the European Community (EC) has been tariff-free since 1968, there are still customs posts at nearly
Carl S. Shoup, Sijbren Cnossen
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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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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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