Results 251 to 260 of about 18,110 (299)

Taxable amount and VAT rates

, 2017
Overview, critical analysis and commentary to recent (2016) CJEU case law in the field of VAT relating to the taxable amount and the VAT ...
Nellen, Frank, van Doesum, Ad
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A Great Reset of VAT Rates?

International VAT Monitor, 2022
The EU Council reached an agreement on updated rules for VAT rates. The new rules allow Member States an extended use of reduced rates, while serving EU policy objectives. Most of the current country-specific derogations will become available to all Member States. Now that political agreement has been obtained, the formal adoption of the directive with
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The Spending and Consumption Response to A VAT Rate Increase

National Tax Journal, 2021
This study estimates the effect of an increase in Japan’s value-added tax (VAT) rate on the timing of household expenditures and consumption, which do not necessarily coincide.
David Cashin, Takashi Unayama
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IMPLEMENTATION OF REDUCED VAT RATES FOR AGRICULTURAL PRODUCTS

Scientific papers OF DMYTRO MOTORNYI TAVRIA STATE AGROTECHNOLOGICAL UNIVERSITY (ECONOMIC SCIENCES), 2021
UKR : Державна підтримка аграрного сектору економіки через механізм оподаткування є поширеною практикою в розвинутих країнах. В статті систематизовано підходи до застосування знижених ставок ПДВ для сільськогосподарської продукції, продуктів ...
Kostornoi, Serhii, Косторной, Сергій Володимирович   +1 more
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Rating the European Commission’s Proposal on VAT Rates

International VAT Monitor, 2018
On 18 January 2018, in a string of recent proposals concerning the “definitive VAT system”, the European Commission issued a proposal for a Council Directive reforming the current VAT rate system. In order to fully grasp the implications of this proposal, it is not sufficient to merely look at its content.
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VAT Incidence and Rate Structure

2019
Abstract Chapter 7 starts by reviewing the ways in which African countries mitigate the VAT’s regressivity, real or perceived, by providing concessionary treatment for foodstuffs. This is followed by a survey of the results of various VAT incidence studies, especially regarding South Africa.
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Evidence on the Responsiveness of Export-Related VAT Evasion to VAT Rates in the EU [PDF]

, 2014
In almost all countries that operate a value-added tax (VAT), the VAT "zero-rates" exports, meaning that exporting firms can claim credit for VAT on their inputs, but pay no VAT on sales of exports. This is necessary when the goal is to make the base of the tax domestic consumption.
Jon Bakija, Ivan Badinski
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Patterns of Reduced VAT Rates in the European Union

International VAT Monitor, 2012
Reduced VAT rates have positive and negative effects. In this article, the authors briefly discuss the main studies available on VAT rate structures and the impact of those structures on tax revenues. They have also developed a method for calculating the “erosive effect” of reduced rates and exemptions on the VAT revenues that each of the 27 Member ...
F. Borselli, S. Chiri, E. Romagnano
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2019 VAT rate hike: useful lessons

Экономика и предпринимательство, 2020
В статье рассмотрены последствия повышения ставки НДС в 2019 г. с 18% до уровня 20%. Важной проблемой стало ценообразование в договорах, которые действовали в 2018-2019 гг, т.е. начинали свое действие при одной ставке налога, а завершались уже при другой. В статье проведен анализ разных формул ценообразования (с точки зрения учета в составе цены НДС) и
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A Lot Ado About Reduced VAT Rates

EC Tax Review, 2014
Although prima facie the EU harmonization rules for VAT rates look quite simple, the EU-rules on the use of reduced VAT rates are contaminated with numerous derogations and special regimes for individual Member States. Several attempts by the European Commission to get a more transparent harmonization in this field have not yet led to success.
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