ERN: Value-Added Tax; Goods & Services Tax (Topic)最新文献_第2页

Методически аспекти за прилагане на ДДС върху финансовите услуги (Methodological Aspects of Applying VAT on Financial Services)

ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2017-11-17 DOI: 10.2139/ssrn.3336329

Angel Angelov

{"title":"Методически аспекти за прилагане на ДДС върху финансовите услуги (Methodological Aspects of Applying VAT on Financial Services)","authors":"Angel Angelov","doi":"10.2139/ssrn.3336329","DOIUrl":"https://doi.org/10.2139/ssrn.3336329","url":null,"abstract":"Bulgarian Abstract: Докладът обобщава предложените през последните няколко десетилетия политики за включването на финансовите услуги в облагаемата база на ДДС. Всяка една от тези политики (данъчни системи) се характеризира с множество приноси, но същевременно и с доста проблемни елементи. Изборът на конкретна политика трябва да е съобразен с региона, наличието/липсата на обща данъчна политика и разходите, необходими за налагането й. English Abstract: The report summarizes the policies proposed over the last few decades to include financial services in the taxable VAT base. Each of these policies (tax systems) is characterized by numerous contributions, but also with quite problematic elements. The choice of a specific policy must be in line with the region, the availability/lack of a common tax policy and the costs required to impose it.","PeriodicalId":375480,"journal":{"name":"ERN: Value-Added Tax; Goods & Services Tax (Topic)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117013341","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A Journey of Goods and Services Tax (GST) and Structural Impact of GST on the Growth of GDP in India 商品及服务税之旅及商品及服务税对印度GDP增长的结构性影响

ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2017-07-17 DOI: 10.11648/j.ash.20170305.12

Ajaykumar Kankipati

引用次数: 0

Does Regressive Taxation without Democratic Accountability Contribute to Human Development? The Effect of Recent Trends in State Revenue Production in Developing Countries 没有民主问责的累退税有助于人类发展吗?发展中国家国家收入生产最近趋势的影响

ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2017-07-02 DOI: 10.2139/ssrn.3009075

J. Kato, Seiki Tanaka

{"title":"Does Regressive Taxation without Democratic Accountability Contribute to Human Development? The Effect of Recent Trends in State Revenue Production in Developing Countries","authors":"J. Kato, Seiki Tanaka","doi":"10.2139/ssrn.3009075","DOIUrl":"https://doi.org/10.2139/ssrn.3009075","url":null,"abstract":"State revenue production since the third wave of democratization contrasts sharply with the experiences of the first and second waves of democratization. The later democratizers tend to adopt and raise revenue from a regressive tax on consumption (the value-added tax: VAT), which is more compatible with economic development in global markets. How does the weak redistributive effect of this form of taxation affect the welfare of people? Previous studies argue that democratic accountability through multiparty contestation improves human development. Focused on taxation, we argue that an increasing state financial capacity contributes to an increase in human development even without electoral contestation. Empirical analyses specifically examine the effect of the VAT on infant mortality. The results demonstrate that although state revenue production relies on a regressive form of taxation, taxation contributes to human development in countries with less democratic accountability. The state's capacity to gain tax compliance intervenes critically in such development. Moreover, the increasing capacity to finance the state goes hand-in-hand with democratization and thus further promotes human development in newly emerging democratic states.","PeriodicalId":375480,"journal":{"name":"ERN: Value-Added Tax; Goods & Services Tax (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130932194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

О Роли и Влиянии Отдельных Налогов На Развитие Интеграционных Про-Цессов в Рамках Евразийского Экономического Союза (About the Role and Impact of Individual Taxes on the Development of Integration Processes within the Eurasian Economic Union)

ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2017-06-13 DOI: 10.2139/ssrn.2985408

A. Alisenov

{"title":"О Роли и Влиянии Отдельных Налогов На Развитие Интеграционных Про-Цессов в Рамках Евразийского Экономического Союза (About the Role and Impact of Individual Taxes on the Development of Integration Processes within the Eurasian Economic Union)","authors":"A. Alisenov","doi":"10.2139/ssrn.2985408","DOIUrl":"https://doi.org/10.2139/ssrn.2985408","url":null,"abstract":"Russian Abstract: В статье рассмотрены вопросы налоговой интеграции стран – членов ЕАЭС, выражающейся в синхронности принятия правовых актов в области налогов и налоговой политики. Выделены основные этапы и цели сближения евразийских государств. Проведен подробный анализ механизма взимания ос-новных косвенных и прямых налогов. Сделан вывод о том, что полная унификация косвенных налогов не возможна в силу существенных различий в структуре экономики, что не противоречит условиям сближения стран ЕАЭС. Различие ставок по косвенным налогам нейтрализуется введением механизма уплаты налога по принципу страны назначения. Разработаны предложения и рекомендации по унификации и гармонизации основных бюджето-образующих налогов. \u0000English Abstract: The article considers the issues of tax integration of the countries – members of the EAEU, expressed in the synchronous adoption of legal acts in the field of taxes and tax policy. The basic stages and goals of the convergence of the Eurasian. Conducted detailed analysis of the mechanism of collection of the main indirect and direct taxes. It is concluded that complete harmonization of indirect taxes is not possible because of significant differences in the structure of the economy that is not contrary to the conditions of integration of the EEU countries. The variation in rates indirect tax neytralizuya the introduction of the mechanism of payment of on-the log on the principle of country of destination. Developed proposals and recommendations on the unification and harmonization of the main budget tax.","PeriodicalId":375480,"journal":{"name":"ERN: Value-Added Tax; Goods & Services Tax (Topic)","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121338150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Internal Devaluation in Currency Unions: The Role of Trade Costs and Taxes 货币联盟内部贬值:贸易成本和税收的作用

ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2017-04-28 DOI: 10.2139/ssrn.2968786

Filippos Petroulakis

{"title":"Internal Devaluation in Currency Unions: The Role of Trade Costs and Taxes","authors":"Filippos Petroulakis","doi":"10.2139/ssrn.2968786","DOIUrl":"https://doi.org/10.2139/ssrn.2968786","url":null,"abstract":"This paper studies export adjustment to negative shocks in currency unions. I consider the hitherto ignored role of trade costs and taxes in internal devaluations, which have been brought to the fore of international policy during the recent euro periphery crisis. Trade costs can limit the pass-through of internal devaluation on export prices. Using data on export prices ”on the dock”, I document that higher trade costs are associated with a lower reduction of export prices relative to domestic prices in the euro periphery. Furthermore, VAT (in theory trade neutral, but in practice much higher on tradables) hikes prevent the required shift of resources towards tradables. I show that the real exchange rate (RER) adjustment was heavily affected by indirect tax hikes, by comparing headline RER and tax-adjusted RER. I then build a standard New Keynesian small open economy model with sticky wages and prices, incorporating trade costs and indirect taxes (allowing for VAT imperfections), and show that both these frictions, but especially trade costs, can be quantitatively crucial in affecting export growth, more so than either product markups or wage rigidity. I apply the model to data for Greece, the least successful of the euro periphery ﬁscal devaluation programs, and show that it can account for the most salient features of the data; trade costs explain the failure to substantially raise exports, and taxes the initial small fall in exports. JEL Classification: F32, F33, F41, F45","PeriodicalId":375480,"journal":{"name":"ERN: Value-Added Tax; Goods & Services Tax (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133666135","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 9

The Impact of GST on India's Foreign Trade 商品及服务税对印度外贸的影响

ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2017-04-18 DOI: 10.2139/ssrn.2954353

Syeedun Nisa

引用次数: 3

A Technical Note on Revenue Estimation for an Add-On VAT: The Fixed GDP Convention, Relative Prices, Income Offsets and Monetary Policy 附加增值税收入估算技术说明:固定GDP惯例、相对价格、收入抵消和货币政策

ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2017-04-01 DOI: 10.2139/ssrn.3047455

J. Kitchen

引用次数: 1

VAT and Financial Investments 增值税与金融投资

ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2017-01-01 DOI: 10.1007/978-981-10-3465-7_12

R. Krever

引用次数: 0

Goods and Services Tax Act 2016 and Its Implications on the Revenue Base of the U.T. of Puducherry 2016年商品和服务税法及其对普杜切里大学收入基础的影响

ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2016-10-13 DOI: 10.2139/ssrn.2852221

Velmurugan Palaniappan Shanmugam, Rinku Champramary

引用次数: 0

Has a High Value Added Tax Harmed the European Economy 高增值税是否损害了欧洲经济

ERN: Value-Added Tax; Goods & Services Tax (Topic) Pub Date : 2016-07-10 DOI: 10.2139/ssrn.2822998

L. J. Reid

{"title":"Has a High Value Added Tax Harmed the European Economy","authors":"L. J. Reid","doi":"10.2139/ssrn.2822998","DOIUrl":"https://doi.org/10.2139/ssrn.2822998","url":null,"abstract":"The Value Added Tax (VAT) is widely used throughout Europe and is analogous to state and local sales taxes in the United States of America (U.S.) in that both are taxes on consumption. However, Europe's VAT rates are much higher than U.S. sales tax rates. The standard VAT rate ranges from 20% in Austria to 27% in Hungary. In contrast, U.S. state and local sales tax rates range from 0% in three states to 9.45% in Tennessee. Additionally, U.S. taxpayers can take a federal income tax deduction for sales taxes paid; thereby reducing their overall federal income tax bills. In part, the relatively low U.S. sales tax contributes to the difference in recent economic performance between the U.S. and Europe. Over the last year, Real Gross Domestic Product (RGDP) has increased by 2.4% in the United States compared with 1.4% in the Euro Area. The U.S. civilian unemployment rate is 5.0% compared with 10.2% in the Euro area.This paper examines whether European countries have been harmed by their high VAT rates. I collect revenue and expenditure data for 19 European countries, 17 of which are members of the European Union. For each country, I determine the effect of the VAT on GDP, on the unemployment rate, and on social welfare.The paper refers to the optimal tax theory, which defines an optimal tax regime as one in which social welfare is maximized. I introduce two additional criteria: GDP maximization and unemployment rate minimization. I compare the existing European tax regime to the current U.S. tax regime, and estimate the optimal VAT tax rate for 19 European countries.","PeriodicalId":375480,"journal":{"name":"ERN: Value-Added Tax; Goods & Services Tax (Topic)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124296817","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1