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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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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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An Empirical Analysis of Value Added Tax on Economic Growth, Evidence from Kenya Data Set
Journal of Economics Management and Trade, 2019The study is aimed at empirically analyzing the effect of value added tax /sales tax on economic growth in Kenya for the period 1973 to 2010 The study adopted econometric exposition based on its ability to determine the strength and direction of ...
O. Owino
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Strategic Factors in Implementing Blockchain Technology in Indonesia's Value-Added Tax System
Social Science Research Network, 2023M. Setyowati +3 more
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Value Added Tax and Economic Growth: An Empirical Study of China Perspective
Signifikan, 2019This study investigates the role of Value-Added Tax (VAT) on the economic growth in China. The data used for the study is a time series of the period from 1985-2016. These researches use the gross domestic product (GDP) as a dependent variable.
Zeraibi Ayoub, S. Mukherjee
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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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2020
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.
Jennifer Seymour +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.
Jennifer Seymour +6 more
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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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Does tax deduction relax financing constraints? Evidence from China's value-added tax reform
China economic review, 2021Jingwen Wang, Guang Shen, Dunzhe Tang
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