Value Added Tax
Effect of Value Added Tax on the Nigerian Economy
... government tax revenue ratio in receiving countries that have adopted the ...the value added tax on output growth in ...that value added tax will impact positively on ...
39
The value added tax : its causes and consequences
... the value-added tax (VAT) was rarely heard of outside of France and a few dry specialist ...world’s tax revenue, and affects about 4 billion ...of tax reform in many developing ...in ...
36
THE ROLE OF COUNTRY GOVERNANCE ON VALUE-ADDED TAX AND INEQUALITY
... of Value Added Tax (VAT) despite of many criticisms on its regressive ...the tax collection and public service delivery, which is a crucial element in achieving the economic objective of ...
15
The Value Added Tax and Sales Tax in Ethiopia: A Comparative Overview
... Ethiopian Value added tax (VAT) and Sales ...sales tax with VAT in the Ethiopian ...of tax base, tax rate, the methods applied to implement and administer them based on the ...
5
Value Added Tax and Economic Growth in Nigeria
... Nigeria Value Added Tax (VAT) was introduced by Act ...on Value Added Tax (VAT) and economic growth in ...the Value Added Tax system for better effectiveness ...
8
Remittances, Value Added Tax and Tax Revenue in Developing Countries
... government tax revenue in receiving ...a value added tax (VAT) system increases the benefit of the inflows of remittances in terms of high and less volatile tax revenue ...government ...
27
The role of the value added tax on foodstuffs in the consumer basket
... The value added tax is the only permissible general consumption tax in the countries of the European ...harmonized tax which gives the Member States a certain level of freedom in the ...
9
The Impact of Value Added Tax on Private Investment in Nigeria
... that Value added tax (VAT) is a tax introduced in Nigeria in ...this tax is to raise revenue to government and its incidence is borne by the final ...consumption tax, charged at ...
8
The Value-Added Tax Styles: Which is Adopted by Ethiopia?
... adopted Value added tax (VAT) and others actively providing their intentions to introduce ...of tax that has 15% standard rate without reduced, zero rate and some exemptions as implied by the ...
7
The compliance costs of value added tax for businesses in Botswana
... 4). Value Added Tax was first introduced in France in 1954, and came into full enforcement in ...consumption tax across the globe (Symons, Howlett & Alcantara, 2010, ...single tax ...
301
Characteristics of Value Added Tax in Bosnia and Herzegovina
... on Value Added Tax is being applied in Bosnia and Herzegovina since ...new tax system, which replaced then applicable sales ...on Value Added Tax in Bosnia and Herzegovina ...
8
The Distributional Effects of Value Added Tax in Ireland
... Abstract: In this paper we examine the distributional effects of Value Added Tax (VAT) in Ireland. Using the 2004/2005 Household Budget Survey, we assess the amount of VAT that households pay as a ...
37
Value Added Tax Gap in the Czech Republic
... of tax evasion of value added tax in the Czech Republic during ...of tax gap which is based on a comparison of the theoretical tax liability in the economy with the actual ...
10
The Distributional Effects of Value Added Tax in Ireland
... Abstract: In this paper we examine the distributional effects of Value Added Tax (VAT) in Ireland. Using the 2004/2005 Household Budget Survey, we assess the amount of VAT that households pay as a ...
23
The feasibility of introducing a value-added tax in Pakistan
... the Value-added tax system, exports leave completely free o f tax or zero-rated, thereby allowing domestically produced goods to compete effectively on the world market (Cohen, 1971:399; Tait, ...
357
Another Approach to Evaluating the Productivity of Value Added Tax in Nigeria
... of value added tax [VAT] on total consumption expenditure [TCE] and on gross domestic product [GDP] which determines the level of economic growth in ...
9
Value Added Tax and Inflation: A Graphical and Statistical Analysis
... consumption tax - a national sales tax or national value added tax (VAT) - for many years, even introducing legislation; for example the Fair Tax Act 2013 ...Sales Tax Act ...
21
An Analysis of South Africa's Value Added Tax
... In September 1991, South Africa replaced its general sales tax (GST) with a consumption-type value added tax (VAT). The original statutory rate was 10 percent, which was subsequently raised to ...
21
Tax expenditures and the efficiency of Croatian value added tax
... Value added tax in Croatia, along with social security contributions, is the most important tax revenue in the general government budget and covers the largest number of ...total tax ...
28
Raising Revenue with a Progressive Value-Added Tax
... To raise revenue in a progressive, effi cient, and administrable manner, this chapter proposes a new national consumption tax: a broad-based credit-invoice value-added tax (VAT). Th e proposal ...
47