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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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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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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
  2. Assessing the response of the German Baltic small-scale fishery to changes in the abundance and management of fish resources during 2000-09 - Developing and applying a spatial database to quantify the impacts of changes in resource abundance and management during 2000-09 on the structure and operation of the German Baltic Small-Scale fishery
    Author: Papaioannou, Eva
    Published: 2017

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    Source: Union catalogues
    Contributor: Vafeidis, Athanasios (AkademischeR BetreuerIn)
    Language: English
    Media type: Dissertation
    Format: Online
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    Subjects: fishery primary data; fishing gear; fishing strategies; fleet register; geographic information system; management framework; range of operation; small-scale fishery; spatial database; species richness
    Scope: 1 Online-Ressource (circa 135 Seiten), Illustrationen
    Notes:

    Datum der Veröffentlichung 2014

    Dissertation, Christian-Albrechts-Universität zu Kiel, 2014
  3. 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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