Vat Attacks

Author : Michael Keen
Publisher : International Monetary Fund
Page : 28 pages
File Size : 53,7 Mb
Release : 2007-06
Category : Business & Economics
ISBN : UCSD:31822034349589

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VAT Attacks! by Michael Keen Pdf

Like the theory of the second best that the 2006 congress marks, the VAT is now fifty years old. Judged by the extent and speed of its spread around the world, and the revenue that it raises, the VAT would seem to have been a remarkable success. Over the last few years, however, it has come under a series of attacks. This paper considers three of the most prominent of these. One is the fear (raised mainly in the United States) that the VAT actually does too good a job of raising tax revenue. The second is the view that the VAT does a bad job of taxing the informal sector-and that tariffs might be a better revenue-raising instrument for many developing countries. The third attack is the most literal, by criminals rather than theorists: in the European Union and elsewhere, sophisticated VAT fraud, targeting its refund provisions, has become a serious concern.

Author : Michael Lang,Peter Melz,Eleonor Kristoffersson,Thomas Ecker
Publisher : IBFD
Page : 1341 pages
File Size : 47,9 Mb
Release : 2009
Category : Direct taxation
ISBN : 9789087220600

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Value Added Tax and Direct Taxation by Michael Lang,Peter Melz,Eleonor Kristoffersson,Thomas Ecker Pdf

This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.

Author : OECD
Publisher : OECD Publishing
Page : 164 pages
File Size : 52,7 Mb
Release : 2011-03-16
Category : Electronic
ISBN : 9789264098145

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Consumption Tax Trends 2010 VAT/GST and Excise Rates, Trends and Administration Issues by OECD Pdf

This publication provides information on Value Added Taxes and taxes on goods and services and excise duty rates in OECD member countries.

Author : Great Britain: H.M. Revenue & Customs
Publisher : The Stationery Office
Page : 86 pages
File Size : 41,6 Mb
Release : 2007-05-25
Category : Political Science
ISBN : 9780101710725

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Departmental report 2007 H.M. Revenue & Customs by Great Britain: H.M. Revenue & Customs Pdf

Dated May 2007. On cover: Integrating and growing stronger. Spring 2007

Author : OECD
Publisher : OECD Publishing
Page : 224 pages
File Size : 43,5 Mb
Release : 2012-11-13
Category : Electronic
ISBN : 9789264182189

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Consumption Tax Trends 2012 VAT/GST and Excise Rates, Trends and Administration Issues by OECD Pdf

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

Author : Mr. Augusto A Perez Azcarraga,Mr. Tadatsugu Matsudaira,Mr. Gilles Montagnat-Rentier,Mr. Janos Nagy,Mr. R. James Clark
Publisher : International Monetary Fund
Page : 320 pages
File Size : 51,6 Mb
Release : 2022-06-15
Category : Business & Economics
ISBN : 9798400200120

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Customs Matters by Mr. Augusto A Perez Azcarraga,Mr. Tadatsugu Matsudaira,Mr. Gilles Montagnat-Rentier,Mr. Janos Nagy,Mr. R. James Clark Pdf

Customs administrations around the world face new challenges: an increasing volume of international trade, a revolution in new technologies, and fundamental changes in business models. The benefits of a well-performing customs administration are clear, as is the need to develop efficient, effective, fair, and modern customs administrations. Customs Matters analyzes the many changes and challenges customs administrations face and pro-poses ways to address them. By offering a cross-sectional view of the main aspects of customs ad-ministration, the book guides policymakers and customs officials as they evaluate the current state of their customs system with a view to developing, reinforcing, or relaunching their own roadmaps for customs modernization.

Author : OECD
Publisher : OECD Publishing
Page : 204 pages
File Size : 43,7 Mb
Release : 2018-12-05
Category : Electronic
ISBN : 9789264309036

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Consumption Tax Trends 2018 VAT/GST and Excise Rates, Trends and Policy Issues by OECD Pdf

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments and the efficiency of this tax. It also ...

Author : Great Britain. Parliament. House of Commons. Committee of Public Accounts
Publisher : The Stationery Office
Page : 44 pages
File Size : 50,9 Mb
Release : 2004
Category : Business & Economics
ISBN : 0215018842

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Tackling VAT Fraud by Great Britain. Parliament. House of Commons. Committee of Public Accounts Pdf

Traders may not pay the correct amount of Value Added Tax (VAT) for a number of reasons including error, deliberately understating their VAT liabilities or through systematic attacks on the VAT system, with an estimated £11.9 billion lost in VAT in 2002-03. Following on from the NAO's report (HCP 357, session 2003-04; ISBN 0102927375), the Committee's report examines the scale of losses; ways of preventing and detecting fraud and other non-compliance; and methods of investigating and dealing with fraudsters. Findings include: there is scope for greater data sharing with the Inland Revenue to detect traders who are evading VAT by operating in the shadow economy (likely to be improved with the creation of the new revenue department); data sharing with other member states is particularly important in tackling missing trader fraud; more investigations and prosecutions for all types of VAT fraud would be cost effective; and Customs should make greater use of sanctions against under-declarations by accountants, lawyers and tax advisers, whilst working with the business community and professional bodies concerned to agree criteria for reporting and the remedial action expected.

Author : OECD
Publisher : OECD Publishing
Page : 192 pages
File Size : 41,8 Mb
Release : 2016-11-30
Category : Electronic
ISBN : 9789264264052

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Consumption Tax Trends 2016 VAT/GST and excise rates, trends and policy issues by OECD Pdf

This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

Author : OECD
Publisher : OECD Publishing
Page : 180 pages
File Size : 48,7 Mb
Release : 2014-12-10
Category : Electronic
ISBN : 9789264223943

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Consumption Tax Trends 2014 VAT/GST and excise rates, trends and policy issues by OECD Pdf

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

Author : KIM TERJE RUDSCHINAT GRONLI
Publisher : Kim terje rudschinat gronli
Page : 128 pages
File Size : 51,8 Mb
Release : 2024-07-01
Category : Computers
ISBN : 8210379456XXX

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SELLERSWITHOUTSSN ITIN EIN VAT ID CPN 2SSN by KIM TERJE RUDSCHINAT GRONLI Pdf

Author : Emilio Albi,Jorge Martinez-Vazquez
Publisher : Edward Elgar Publishing
Page : 481 pages
File Size : 54,7 Mb
Release : 2011-01-01
Category : Business & Economics
ISBN : 9780857933898

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The Elgar Guide to Tax Systems by Emilio Albi,Jorge Martinez-Vazquez Pdf

"Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy design, tax administration and enforcement, and the assignment of sub-national taxes. The authors in this volume are among the top scholars in the study of public finance. The development of tax systems in OECD countries is examined, as are various methods of taxation (direct versus indirect, corporate income tax, value added tax and others) employed throughout the world. The politics of public finance and the institutions used to administer it are also analyzed.Reflecting on the influence of the research itself, Richard Bird closes the book with a chapter exploring whether or not economic literature has focused on the issues and problems that really matter to policymakers and whether it has influenced the development of tax systems."--Publisher's website.

Author : OECD
Publisher : OECD Publishing
Page : 215 pages
File Size : 46,6 Mb
Release : 2020-12-03
Category : Electronic
ISBN : 9789264465916

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Consumption Tax Trends 2020 VAT/GST and Excise Rates, Trends and Policy Issues by OECD Pdf

Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.

Author : Sanford Goldberg
Publisher : Cambridge University Press
Page : 281 pages
File Size : 45,5 Mb
Release : 2016-06-23
Category : Philosophy
ISBN : 9781107069671

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The Brain in a Vat by Sanford Goldberg Pdf

This collection of new essays examines the brain-in-a-vat scenario and its implications. Reviewing the history and contributions of debates on this thought experiment, as well as discussing the impact of contemporary philosophical debates, the volume is a valuable resource for advanced students and readers in philosophy of mind and language, epistemology and metaphysics.

Author : OECD
Publisher : OECD Publishing
Page : 274 pages
File Size : 53,8 Mb
Release : 2022-11-30
Category : Electronic
ISBN : 9789264903111

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Consumption Tax Trends 2022 VAT/GST and Excise, Core Design Features and Trends by OECD Pdf

Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax.