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Management of Tax Payments Under the Definitive Value Added Tax Regime

European Community: A General Equilibrium Analysis of Tax Policy Options in the Internal Market. Studies in Contemporary Economics. Springer Science & Business Media. Jurušs, M. (1999). Theoretical Aspects of Improvement of Tax System. Doctoral thesis. Riga: RTU. Jennings, C. (2010). The EU VAT System-Time for a New Approach? International VAT Monitor, 21(4), p. 257. Keen, M. (2000). Vivat, Cvat and All that: New Forms of Value-Added Tax for Federal Systems. IMF Working Paper No. 00/83. Retrieved from https

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Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland

1 Introduction Due to its revenue-raising potential, value-added tax (VAT) has become one of the most popular tax levies in the world. According to the statistics of the Organisation for Economic Co-operation and Development (OECD), the number of countries applying VAT increased from 10 in 1969 to 166 in 2016. As a result, VAT generates currently about one-fifth of global tax revenue. As is often indicated in the economic literature, VAT prevalence is a testament to its important virtues, such as efficiency, relative neutrality, simplicity, transparency

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Relationship between VAT Revenue and Intermediate Consumption - A VAR Approach

in developing countries? . International Studies Program, working paper 06-17, 2006, Georgia State University. Bogetic, Z. & Hassan, F. (1993). Determinants of Value-Added Tax Revenue. A Cross-Section Analysis . The World Bank, working paper 1203, Europe and Central Asia Country Department. Boiciuc, I. (2015). The effects of fiscal policy shocks in Romania. A SVAR Approach. Procedia Economics and Finance , 32 (2015) 1131-1139, Elsevier. Brașoveanu, L.O. & Brașovanu, I. (2008). The Correlation between Fiscal Policy and Economic Growth

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Audits as a Vaccine or Just Aspirin?

References Advani, A., Elming, W., Shaw, J. (2015). How long-lasting are the effects of audits? Tax Administration Research Centre, Discussion Paper: 011-15, HM Revenue & Customs. Agostini, C. A. & Martinez, C. (2014). Response of Tax Credit Claims to Tax Enforcement: Evidence from a Quasi-Experiment in Chile. Fiscal Studies 35(1) , 41-65. https://doi.org/10.1111/j.1475-5890.2014.12022.x Aizenman, J. & Jinjarak, Y. (2008). The collection efficiency of the Value Added Tax: Theory and international evidence. Journal of International Trade and

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The short-term turnover estimates in Bosnia and Herzegovina based on the VAT data

, M. (2011). Turnover Indices (Incl. Retail Trade) and Value Added Tax (VAT) Data . Available at https://ec.europa.eu/eurostat/cros/content/admindata-sga-1_en [25 January 2018]. 6. Somun-Kapetanović, R., Resić, E., Kanlić, F. (2016). Use of administrative data for statistical purposes – challenges and perspectives in use of administrative data in business statistics of Bosnia and Herzegovina . Dumičić, K., Erjavec, N., Pejić Bach, M., Eds., Proceedings of the ISCCRO - International Statistical Conference in Croatia, Zagreb, Croatia, May 05-06 2016, Vol. 1

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Development of Customs Fiscal Function in Latvia

Abstract

Globalization of the world economy and increased international trade in economic development of countries seriously affect Customs Services and changes customs functions. Moreover, the measurement efficiency and effectiveness of Customs Services are determined based on an accurate identification of the customs functions to be performed and on the basis of the amount of dynamic analysis. The article shows that significant reduction of the customs fiscal function is identified in the period when Latvia joined the EU Customs Union. The reduction took place due to the country’s efforts to improve business environment and strengthen the competitiveness of enterprises, as well as to improve tax administration system.

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Changes in the VAT Burden on Expenses of Selected Households in the Czech Republic (2007–2014)

References Bogetić, Ž., Hassan, F. (1993). Determinants of Value-Added Tax Revenue . Washington: The World Bank. Cnossen, S. (2003). How Much Tax Coordination in the European Union? International Tax and Public Finance , 10(6), 625–649. Czech Statistical Office. (2014a). Consumer Price Indices (User’s methodological manual) . Retrieved February 11, 2015, from http://www.czso.cz/eng/redakce.nsf/i/cpi_users_methodological_manual/$File/manual_isc_2014en.pdf . Czech Statistical Office. (2014b). Inflation, Consumer Prices . Retrieved

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The Vat Exemption for Health Care: Eu Law and its Impact on Swedish law

Abstract

The general rule in EU law is that value-added tax (VAT) is to be levied on all goods and services. There are a number of exceptions, however, one of which applies to certain medical services. This paper examines the legal basis for tax exemptions in EU VAT law and in Swedish law, with particular attention to the extent to which the rapidly growing private health-care sector is covered by these tax exemptions.

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Accounting and Tax Issues Concerning Commercial Discounts

Abstract

Commercial discounts accounting presents a particular importance because, on the one hand, of their widely spread on a large scale in the commercial activity and on the second hand, due to the influence of the accounting and reporting method over the value added tax. The paper theoretically addresses commercial reductions and also their reflection in the accounting according with the latest regulations in force.

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Proactive Public Disclosure: A new regulatory strategy for creating tax compliance?

Abstract

This article discusses proactive public disclosure of taxpayer information and how this may form a new strategy for securing tax compliance by tax administrators. It reports a case study from the Danish Customs and Tax Administration in which consumers of services-over a short period of time-were informed about businesses’ lack of value-added tax (VAT) registration. Our approach to the case is twofold: First, the article lays out a legal analysis of the disclosure practice, and second, the article presents an organizational analysis of why the practice was initiated. The analyses show that using proactive public disclosure is compatible with the Duty of Confidentiality, but incompatible with Good Public Governance. Furthermore, the analyses show that there are a number of strong organizational rationales for using proactive public disclosure, despite its apparent incompatibility with Good Public Governance. The article is innovative in that it combines a legal and organizational approach to analyse a new regulatory strategy within tax administration.

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