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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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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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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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Unsolicited advice on value added tax (VAT)
African Journal of Finance and Management, 2018No ...
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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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Tax on tourism in Europe: Does higher value-added tax (VAT) impact tourism demand in Europe?
Current Issues in Tourism, 2021Helga Kristjansdottir
exaly
Effectiveness of Value Added Tax (VAT) analysis in Nepal
The Nepalese Management ReviewThis research aims to assess the evasion of the Value added tax in Nepal. The specific objectives are: evaluating the VAT evasion on the Nepalese economy; the study follows explanatory research designs. The primary data is collected by conducting field survey using pre-structured questionnaires.
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The effect of tax incentives on energy intensity: Evidence from China's VAT reform
Energy Economics, 2022Qianling Zhou, Liutang Gong
exaly