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  1. VAT compliance, trade, and institutions
    Author: Morrow, Peter; Smart, Michael; Świstak, Artur
    Published: 2019
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We develop a simple structural model of value added tax (VAT) compliance, and estimate it using widely available national accounts data to learn about compliance in countries where little is currently known. International border controls improve VAT... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 63
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    We develop a simple structural model of value added tax (VAT) compliance, and estimate it using widely available national accounts data to learn about compliance in countries where little is currently known. International border controls improve VAT compliance, generating a correlation between imports and aggregate VAT revenues that is informative about domestic non-compliance. Estimates suggest that revenue lost due to domestic non-compliance is large, particularly in countries with low perceived institutional quality. Border controls keep overall VAT revenues high especially in countries open to international trade.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/202006
    Series: Array ; no. 7780 (August 2019)
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  2. 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
  3. How should shale gas extraction be taxed?
    Author: Daniel, Philip; Krupnick, Alan J.; Matheson, Thornton; Mullins, Peter; Parry, Ian W. H.; Świstak, Artur
    Published: November 2017
    Publisher:  International Monetary Fund, [Washington, D.C.]

    This paper suggests that the environmental and commercial features of shale gas extraction do not warrant a significantly different fiscal regime than recommended for conventional gas. Fiscal policies may have a role in addressing some environmental... more

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    This paper suggests that the environmental and commercial features of shale gas extraction do not warrant a significantly different fiscal regime than recommended for conventional gas. Fiscal policies may have a role in addressing some environmental risks (e.g., greenhouse gases, scarce water, local air pollution) though in some cases their net benefits may be modest. Simulation analyses suggest, moreover, that special fiscal regimes are generally less important than other factors in determining shale gas investments (hence there appears little need for them), yet they forego significant revenues

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781484328491
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    Series: IMF working paper ; WP/17, 254
    Subjects: Erdgas; Ölsand; Gefahrstoff; Ökosteuer; Haftung; Finanzpolitik; Simulation; Grenzsteuersatz
    Scope: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  4. VAT Compliance, trade, and institutions
    Author: Morrow, Peter; Smart, Michael; Świstak, Artur
    Published: May 2020
    Publisher:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2020, 06
    Scope: 1 Online-Ressource (circa 46 Seiten), Illustrationen
  5. How should shale gas extraction be taxed?
    Author: Daniel, Philip; Krupnick, Alan J.; Matheson, Thornton; Mullins, Peter; Parry, Ian W. H.; Świstak, Artur
    Published: November 2017
    Publisher:  International Monetary Fund, [Washington, D.C.]

    This paper suggests that the environmental and commercial features of shale gas extraction do not warrant a significantly different fiscal regime than recommended for conventional gas. Fiscal policies may have a role in addressing some environmental... more

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    This paper suggests that the environmental and commercial features of shale gas extraction do not warrant a significantly different fiscal regime than recommended for conventional gas. Fiscal policies may have a role in addressing some environmental risks (e.g., greenhouse gases, scarce water, local air pollution) though in some cases their net benefits may be modest. Simulation analyses suggest, moreover, that special fiscal regimes are generally less important than other factors in determining shale gas investments (hence there appears little need for them), yet they forego significant revenues

     
    Export to reference management software   RIS file
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    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781484328491
    Other identifier:
    Series: IMF working paper ; WP/17, 254
    Subjects: Erdgas; Ölsand; Gefahrstoff; Ökosteuer; Haftung; Finanzpolitik; Simulation; Grenzsteuersatz
    Scope: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  6. 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

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    e-Book Nationallizenz
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    e-Book International Monetary Fund eLibrary
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    No loan of volumes, only paper copies will be sent

    Location:
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    Signature:
    E-Book IMF
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    Hochschule Albstadt-Sigmaringen, Bibliothek Sigmaringen
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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

     
    Export to reference management software   RIS file
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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