增值税合规负担诊断:一项跨国评估

Law & Society: Public Law - Tax eJournal Pub Date : 2019-10-21 DOI:10.2139/ssrn.3726376

Richard A. Highfield, C. Evans, B. Tran-Nam, M. Walpole

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引用次数: 3

摘要

本报告列出了一项扩展研究的结果，该研究旨在测试一种诊断工具，该工具已开发用于增值税合规负担及其主要驱动因素的比较跨国评估。该报告是根据在47个实行增值税(VAT)或商品及服务税(GST)制度的税收管理论坛(FTA)成员国进行的调查收集的数据得出的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Diagnosing the VAT Compliance Burden: A Cross-Country Assessment

This report sets out the findings of an extended study designed to test a diagnostic tool that has been developed for use in comparative cross-country assessments of the VAT compliance burden and its main drivers. It is based on data gathered from surveys conducted in the 47 member countries of the Forum on Tax Administration (FTA) that administer a Value Added Tax (VAT) or Goods and Services Tax (GST) regime.

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来源期刊

Law & Society: Public Law - Tax eJournal

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