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Displaying results 1 to 17 of 17.

  1. Trade and economic impacts of destination-based corporate taxes
    Author: Martin, Will
    Published: February 2017
    Publisher:  International Food Policy Research Institute, Washington, DC, USA

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    Language: English
    Media type: Book
    Format: Online
    Series: IFPRI discussion paper ; 01606
    Subjects: value-added tax; VAT; corporate tax; cash-flow taxation; GST; social VAT
    Scope: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  2. Are SMEs avoiding compliance costs?
    evidence from VAT reforms in Japan
    Author: Suzuki, Takafumi; Kawakubo, Takafumi
    Published: [2021]
    Publisher:  RIETI, [Tokyo, Japan]

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    Series: RIETI discussion paper series ; 21-E, 090 (November 2021)
    Subjects: tax compliance costs; value-added tax; sole proprietor; firm behavior; SMEs
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  3. How to design a regional tax treaty and tax treaty policy framework in a developing country
    Author: Nakayama, Kiyoshi
    Published: April 2021
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, U.S.A.

    A well-designed regional tax treaty to which developing countries are signatories will include provisions securing minimum withholding taxes on investment income and technical service fees, a taxing right in respect of capital gains from indirect... more

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    A well-designed regional tax treaty to which developing countries are signatories will include provisions securing minimum withholding taxes on investment income and technical service fees, a taxing right in respect of capital gains from indirect offshore transfers, and guarding against-treaty shopping. A tax treaty policy framework-national or regional-that specifies the main policy outcomes to be achieved before negotiations commence would enable developing countries with more limited expertise and lower capacity for tax treaty negotiations to avoid concluding problematic tax treaties. This note provides guidance for members of regional economic communities in the developing world on what should and should not be included in a regional tax treaty and how to design on a common tax treaty policy framework for use in negotiations of bilateral tax treaties with nonmembers

     
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  4. 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
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    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
  5. Albania
    technical assisstance report : tax policy reform options for the MTRS
    Published: February 2022
    Publisher:  International Monetary Fund, Washington, D.C.

    Albania is preparing a Medium-Term Revenue Strategy (MTRS) to finance its development spending of an estimated 2.2-3.0 percent of GDP over five years. Revenue mobilization will be supported by comprehensive tax policy and administration reforms.... more

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    Albania is preparing a Medium-Term Revenue Strategy (MTRS) to finance its development spending of an estimated 2.2-3.0 percent of GDP over five years. Revenue mobilization will be supported by comprehensive tax policy and administration reforms. International and regional comparisons suggest that there is room for additional revenues as well as improvement in the composition of tax revenues. This report presents options for tax policy reform to raise at least an additional 1.34 percent of GDP in revenues over five years and to improve the quality and efficiency of the tax system, that will enable the mobilization of further domestic revenues

     
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  6. When does introducing a value-added tax increase economic efficiency?
    evidence from the synthetic control method
    Author: Adhikari, Bibek
    Published: November 2015
    Publisher:  Tulane University, Department of Economics, New Orleans, LA

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    Language: English
    Media type: Book
    Format: Online
    Series: Tulane Economics working paper series ; 1524
    Subjects: value-added tax; economic efficiency; synthetic control method
    Scope: 1 Online-Ressource (circa 59 Seiten), Illustrationen
  7. Annual and lifetime incidence of the value-added tax in France
    Author: Georges-Kot, Simon
    Published: Septembre 2015
    Publisher:  INSEE, Institut national de la statistique et des études économiques, Malakoff

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    Source: Union catalogues
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    Media type: Book
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    Series: Document de travail / Direction des études et synthèses économiques ; G 2015/12
    Subjects: consumption dynamics; income dynamics; value-added tax; life cycle
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  8. How distortive are turnover taxes?
    evidence from replacing turnover tax with VAT
    Author: Xing, Jing; Bilicka, Katarzyna; Hou, Xipei
    Published: January 2022
    Publisher:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

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    Source: Union catalogues
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    Media type: Book
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    Series: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2022, 02
    Subjects: turnover tax; value-added tax; outsourcing; R&D investment
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  9. Electronic payment technology and tax compliance
    evidence from Uruguay's financial inclusion reform
    Author: Brockmeyer, Anne
    Published: June 2021
    Publisher:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

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    Series: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2021, 01
    Subjects: Credit/debit card payment; tax compliance; value-added tax; financial inclusion
    Scope: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  10. Mind the Gap!
    the (unexpected) impact of COVID-19 pandemic on VAT revenue in Italy
    Author: Berardini, Francesco; Renzi, Fabrizio
    Published: [2022]
    Publisher:  Banca d'Italia, [Rom]

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    Series: Questioni di economia e finanza / Banca d'Italia ; number 669 (February 2022)
    Subjects: Covid-19; household behavior; consumer preferences; value-added tax; vat compliance; vat gap; payment habits; cashless payments
    Scope: 1 Online-Ressource (circa 33 Seiten), Illustrationen
  11. Albania
    technical assisstance report : tax policy reform options for the MTRS
    Published: February 2022
    Publisher:  International Monetary Fund, Washington, D.C.

    Albania is preparing a Medium-Term Revenue Strategy (MTRS) to finance its development spending of an estimated 2.2-3.0 percent of GDP over five years. Revenue mobilization will be supported by comprehensive tax policy and administration reforms.... more

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    Albania is preparing a Medium-Term Revenue Strategy (MTRS) to finance its development spending of an estimated 2.2-3.0 percent of GDP over five years. Revenue mobilization will be supported by comprehensive tax policy and administration reforms. International and regional comparisons suggest that there is room for additional revenues as well as improvement in the composition of tax revenues. This report presents options for tax policy reform to raise at least an additional 1.34 percent of GDP in revenues over five years and to improve the quality and efficiency of the tax system, that will enable the mobilization of further domestic revenues

     
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  12. Tax avoidance or compliance costs avoidance?
    evidence from VAT reforms in Japan
    Author: Kawakubo, Takafumi; Suzuki, Takafumi; Asao, Kohei
    Published: June 2022
    Publisher:  Research Department, Policy Research Institute, MOF, Tokyo, Japan

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    Source: Union catalogues
    Language: English
    Media type: Book
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    Series: PRI discussion paper series ; no. 22A, 02
    Subjects: compliance costs; value-added tax; sole proprietor; firm behavior
    Scope: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  13. Income tax credits for consumer services
    a tool for tackling VAT evasion?
    Author: Büttner, Thiess; Madzharova, Boryana; Zaddach, Jonathan Orlando
    Published: October 2022
    Publisher:  CESifo, Munich, Germany

    This paper analyzes the effects of an income tax credit for hard-to-tax consumer services on evasion of the value-added-tax (VAT). Based on the individual tax files of the universe of VAT payers in Germany, our analysis shows that harnessing... more

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    This paper analyzes the effects of an income tax credit for hard-to-tax consumer services on evasion of the value-added-tax (VAT). Based on the individual tax files of the universe of VAT payers in Germany, our analysis shows that harnessing incentives for consumers through tax credits fosters firms' compliance with VAT by bringing in an element of third-party reporting at the last VAT stage. Our results point at strong stimulating effects of the introduction of the tax credit on reported sales as well as on the ratio of reported sales to inputs. We find limited price effects. While two thirds of the revenue losses in the income tax are recovered by an increase in VAT revenues, up to half of the revenue gain is associated with a response at the VAT evasion margin. The policy thus fosters considerable formalization effects.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    hdl: 10419/267287
    Series: CESifo working papers ; 10054 (2022)
    Subjects: tax compliance; value-added tax; income tax credit; third-party reporting
    Scope: 1 Online-Ressource (circa 62 Seiten), Illustrationen
  14. Assessing the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania and options for recouping revenue losses
    Author: Kisanga, Elineema; Leyaro, Vincent; Matengo, Wahabi; Noble, Michael; Barnes, Helen; Wright, Gemma
    Published: February 2021
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland. Using a static tax-benefit microsimulation model- TAZMOD-which is underpinned by data derived from the Household Budget... more

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    This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland. Using a static tax-benefit microsimulation model- TAZMOD-which is underpinned by data derived from the Household Budget Survey 2017/18, reductions in value-added taxes from 18 per cent to 17 per cent and 16 per cent are simulated. The revenue losses and impact on poverty are estimated. The rules for direct taxes are then modified in order to identify ways in which the revenue loss caused by the lowering of the standard rate of value-added taxes can be recouped.

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
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    ISBN: 9789292569761
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    hdl: 10419/243364
    Series: WIDER working paper ; 2021, 38
    Subjects: value-added tax; microsimulation; redistribution; revenue; Tanzania
    Scope: 1 Online-Ressource (circa 20 Seiten), Illustrationen
  15. How distortive are turnover taxes?
    evidence from replacing turnover tax with VAT
    Author: Xing, Jing; Bilicka, Katarzyna; Hou, Xipei
    Published: January 2022
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    In this paper, we investigate distortions created by turnover taxes. As a natural experiment, we explore a reform that replaced turnover taxes with value-added taxes for some service industries in China, while the taxation of manufacturing industries... more

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    In this paper, we investigate distortions created by turnover taxes. As a natural experiment, we explore a reform that replaced turnover taxes with value-added taxes for some service industries in China, while the taxation of manufacturing industries remained unchanged. The reform increased sales, R&D investment, and employment for affected service firms, which is primarily driven by outsourcing from downstream manufacturing _rms. We document that smaller and less innovative manufacturing firms outsource more, and reallocation increases the quality of innovation for affected service firms. Our study provides new evidence on the negative impact of turnover taxes imposed on business inputs.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
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    hdl: 10419/252028
    Series: CESifo working paper ; no. 9511 (2022)
    Subjects: turnover tax; value-added tax; outsourcing; R&D investment
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  16. How to design a regional tax treaty and tax treaty policy framework in a developing country
    Author: Nakayama, Kiyoshi
    Published: April 2021
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, U.S.A.

    A well-designed regional tax treaty to which developing countries are signatories will include provisions securing minimum withholding taxes on investment income and technical service fees, a taxing right in respect of capital gains from indirect... more

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    A well-designed regional tax treaty to which developing countries are signatories will include provisions securing minimum withholding taxes on investment income and technical service fees, a taxing right in respect of capital gains from indirect offshore transfers, and guarding against-treaty shopping. A tax treaty policy framework-national or regional-that specifies the main policy outcomes to be achieved before negotiations commence would enable developing countries with more limited expertise and lower capacity for tax treaty negotiations to avoid concluding problematic tax treaties. This note provides guidance for members of regional economic communities in the developing world on what should and should not be included in a regional tax treaty and how to design on a common tax treaty policy framework for use in negotiations of bilateral tax treaties with nonmembers

     
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  17. 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