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Administrative and Compliance Costs of Value Added Tax (VAT): A Review
Review of Development and Change, 2021This article surveys the existing literature on the compliance and administrative costs of VAT incurred by the businesses and the governments respectively. The review focuses on the concepts and components of VAT operating costs, the link between the tax compliance costs and the tax compliance decision, factors associated with compliance costs and the ...
Vishnuhadevi Sakthivel
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An Analysis of the Value Added Tax (Vat) Gap in Zambia
International Journal of Research and Innovation in Social Science, 2023The aim of this study was to empirically examine the effect of the Zambian VAT administrationon tax revenue by analyzing the VAT gap in Zambia. The study attempted to assess from empirical evidence if there is room for the revenue authorities to enhance VAT revenue collection without increasing the rate. The data used in this study was time series data
Adisa Bazak Lungu, Charles Muwe Mungule
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Handling Value Added Tax (VAT) in Economic Evaluations
Applied Health Economics and Health Policy, 2006In health economic evaluations, value added tax is commonly treated as a transfer payment. Following this argument, resources are valued equal to their net-of-tax prices in economic evaluations applying a societal perspective. In this article we argue that if there is the possibility that a new healthcare intervention may expand the healthcare budget ...
Bech, Mickael +2 more
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The Value Added Tax (VAT) analysis for Uganda
2018Uganda’s public expenditure is growing at a fast rate due to the need to finance her National Development Plan (NDP) with the goal of attaining high middle income country status as envisioned in the Vision 2040. Consequently, Uganda’s stock of public debt, both domestic and external, to finance the NDP has increased significantly.
Lakuma, Corti Paul +3 more
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2008
Abstract The EC Directive of 28 November 2006 provides exemption from VAT for: insurance and reinsurance transactions; and related services performed by insurance brokers and insurance agents. Outside these express exemptions, when considering an insurance claim, it is important to establish who is receiving supplies made the subject of ...
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Abstract The EC Directive of 28 November 2006 provides exemption from VAT for: insurance and reinsurance transactions; and related services performed by insurance brokers and insurance agents. Outside these express exemptions, when considering an insurance claim, it is important to establish who is receiving supplies made the subject of ...
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THE MEXICAN VALUE-ADDED TAX (VAT): METHODOLOGY FOR CALCULATING THE BASE
National Tax Journal, 1988The value-added tax (VAT) is often a major component of national fiscal structures. While its effects on allocative efficiency, inflation, income distribution, and tax administration have been addr...
Aguirre, Carlos A., Shome, Parthasarathi
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Strategic Aspects of Value Added Tax (VAT)
SSRN Electronic Journal, 2007The paper explains why VAT is replacing the old cascading sales tax system all over the world because of the competitive advantage it offers to nations. The paper also goes into other strategic considerations such as the preference of VAT taxation over VAT exemption, and the use of lower VAT to encourage labour intensive industries.
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ESSAYS ON EVASION AND ENFORCEMENT IN VALUE ADDED TAX (VAT)
2021Value added tax (VAT) based on credit invoice system is the most common consumption tax in the world. Despite its self-regulating nature, VAT faces challenges in developing countries who have limited state capacity to check evasion and enforce tax on informal sectors of the economy. The tax authorities introduce policy interventions that can target the
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Optimizing Value Added Tax (VAT) Revenue in Indonesia
Journal of Justice DialecticalThis paper discusses the Optimization of Value Added Tax (VAT) Revenue in Indonesia, highlighting the importance of taxes as a source of funding for the state. Taxes serve as a tool to support national development and meet the needs of society. In this context, VAT becomes one of the largest sources of tax revenue after Income Tax (PPh), contributing ...
Fariz Zuhad +2 more
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The Impact of Value-Added Tax (VAT) Expenditure on VAT Effort and the VAT Compliance Gap in Nigeria
African Multidisciplinary Tax JournalThis study investigates the influence of value-added tax (VAT) expenditure on VAT effort (VEF) and the VAT compliance gap (VCG) in Nigeria. It uses quarterly time series data spanning 2011 to 2022. The analysis applies the autoregressive distributed lag (ARDL) model alongside the vector error correction model (VECM) to evaluate the relationships ...
Alhasan Usman +2 more
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