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  1. How to manage value-added tax refunds
    Author: Pessoa, Mario; Okello, Andrew Kazora; Świstak, Artur; Muyangwa, Muyangwa; Alonso-Albarran, Virginia; Koukpaizan, Vincent
    Published: April 2021
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, U.S.A.

    The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a... more

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    The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
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    ISBN: 9781513577050; 9781513577067
    Other identifier:
    Series: How to notes ; note 21, 04
    Subjects: value-added tax; refunds; VAT; management framework; VAT refund; Georgia revenue service; VAT system; Tax refunds; Tax administration core functions; Credit; Income; Global; Africa; Management Framework; Refunds; Taxation, Subsidies, and Revenue; Value-Added Tax; Vat
    Scope: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  2. The Revenue Administration-Gap Analysis Program
    model and methodology for value-added tax gap estimation
    Author: Hutton, Eric
    Published: March 2017
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the... more

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    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance

     
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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
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    ISBN: 9781475583618
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    Series: Technical notes and manuals ; 17, 04 (2017)
    Subjects: Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion
    Scope: 1 Online-Ressource (circa 30 Seiten), Illustrationen
  3. Administering the value-added tax on imported digital services and low-value imported goods
    Author: Brondolo, John; Konza, Mark; Acosta Ormaechea, Santiago Leonardo Enrique; Martinez, Leonardo
    Published: March 2021
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC

    This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2)... more

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    This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
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    ISBN: 9781513576480
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    Series: Technical notes and manuals ; volume 2021, issue 004
    Subjects: Tax administration; Value-Added Tax; Goods and Services Tax; E-Commerce; Cross-Border Digital Services; Low-Value Imported Goods; Business Taxes and Subsidies; National Government Expenditures and Related Policies; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  4. The Revenue Administration-Gap Analysis Program
    model and methodology for value-added tax gap estimation
    Author: Hutton, Eric
    Published: March 2017
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the... more

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    The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance

     
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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781475583618
    Other identifier:
    Series: Technical notes and manuals ; 17, 04 (2017)
    Subjects: Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion
    Scope: 1 Online-Ressource (circa 30 Seiten), Illustrationen
  5. Administering the value-added tax on imported digital services and low-value imported goods
    Author: Brondolo, John; Konza, Mark; Acosta Ormaechea, Santiago Leonardo Enrique; Martinez, Leonardo
    Published: March 2021
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC

    This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2)... more

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    This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781513576480
    Other identifier:
    Series: Technical notes and manuals ; volume 2021, issue 004
    Subjects: Tax administration; Value-Added Tax; Goods and Services Tax; E-Commerce; Cross-Border Digital Services; Low-Value Imported Goods; Business Taxes and Subsidies; National Government Expenditures and Related Policies; Tax Evasion and Avoidance
    Scope: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  6. Disentangling the effects of large minimum wage and VAT changes on prices
    evidence from Mexico
    Author: Calderón Cerbón, Mariana; Cortés Espada, Josué Fernando; Pérez Pérez, Jorge; Salcedo, Alejandrina
    Published: November 2022
    Publisher:  [Banco de México], [Ciudad de México, México]

    In January 2019, the authorities increased the minimum wage and decreased the valueadded tax (VAT) in an effort to boost activity on the northern Mexican border. In this paper we estimate the effects of both policies on prices. We find that the... more

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    In January 2019, the authorities increased the minimum wage and decreased the valueadded tax (VAT) in an effort to boost activity on the northern Mexican border. In this paper we estimate the effects of both policies on prices. We find that the upward pressures on prices due to the minimum wage hike were more than offset by the downward pressures associated with the VAT. In the absence of the VAT reduction policy, average prices in the northern Mexican border would have been higher. We estimate that the effects of the minimum wage on prices tended to be smaller for goods or services produced with a larger share of informal labor.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/273669
    Series: Working papers / Banco de México ; no 2022, 13
    Subjects: Minimum wage; Value-Added Tax; Prices
    Scope: 1 Online-Ressource (circa 55 Seiten), Illustrationen
  7. How to manage value-added tax refunds
    Author: Pessoa, Mario; Okello, Andrew Kazora; Świstak, Artur; Muyangwa, Muyangwa; Alonso-Albarran, Virginia; Koukpaizan, Vincent
    Published: April 2021
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, U.S.A.

    The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a... more

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    The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781513577050; 9781513577067
    Other identifier:
    Series: How to notes ; note 21, 04
    Subjects: value-added tax; refunds; VAT; management framework; VAT refund; Georgia revenue service; VAT system; Tax refunds; Tax administration core functions; Credit; Income; Global; Africa; Management Framework; Refunds; Taxation, Subsidies, and Revenue; Value-Added Tax; Vat
    Scope: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  8. The law and policy of VAT tourist tax refund schemes
    a comparative analysis
    Author: Wang, Tingting; Stewart, Miranda
    Published: [2021]
    Publisher:  Australian National University, Canberra

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    Source: Union catalogues
    Language: English
    Media type: Book
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    Series: TTPI - working papers ; 2021, 19 (December 2021)
    Subjects: Umsatzsteuer; Tourismus; Steuervergünstigung; Australien; China; EU-Staaten; Welt; Value-Added Tax; Goods and Services Tax; tourist tax refund scheme; destination principle; European Union; China; Australia; tax administration
    Scope: 1 Online-Ressource (circa 64 Seiten), Illustrationen
  9. Digitalization against the shadow economy
    evidence on the role of company size
    Author: Ván, Bálint; Lovics, Gábor; Tóth, Csaba G.; Szőke, Katalin
    Published: 2022
    Publisher:  Institute of Economics, Centre for Economic and Regional Studies, Budapest

    Online cash registers (OCRs) are important tools for reducing the size of the shadow economy. This paper analyzes the impact on reported turnover and tax liability of introducing OCRs in Hungary using a fixed-effects panel and event study model. We... more

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    Online cash registers (OCRs) are important tools for reducing the size of the shadow economy. This paper analyzes the impact on reported turnover and tax liability of introducing OCRs in Hungary using a fixed-effects panel and event study model. We identify strong size-related heterogeneity in the retail and the accommodation and food services sectors: smaller companies increased their reported turnover more than larger ones. Since large companies pay the dominant part of value-added tax, the effects on the payment of this tax were mitigated. We find significant spillover effects in both sectors, which are slightly stronger among larger companies.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/282217
    Series: KRTK KTI working papers ; KRTK KTI WP - 2022, 24 (December 2022)
    Subjects: Value-Added Tax; Tax Evasion; Shadow Economy
    Scope: 1 Online-Ressource (circa 49 Seiten), Illustrationen