VAT Attacks! PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download VAT Attacks! PDF full book. Access full book title VAT Attacks! by Michael Keen. Download full books in PDF and EPUB format.
Author: Michael Keen
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 28
Get Book Here
Book Description
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 Keen
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 28
Get Book Here
Book Description
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: Kathryn James
Publisher: Cambridge University Press
ISBN: 1316240150
Category : Law
Languages : en
Pages : 495
Get Book Here
Book Description
This book explores one of the most significant trends in the evolution of global tax systems by asking how, within less than half a century, the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments. Despite its significance, very little is known about why so many countries have adopted the VAT and, in particular, why different countries adopt the types of VAT that they do. The popular mythology provides that the merits of the VAT have underpinned its global spread; however, this book contends that much scholarship confuses the question of why the VAT has risen to dominance with the issue of what makes a good VAT. This book combines policy and legal analysis to propose a new way of understanding the rise of this important revenue instrument so as to better reflect the realities of the VATs that are actually implemented.
Author: Michael Lang
Publisher: IBFD
ISBN: 908722060X
Category : Direct taxation
Languages : en
Pages : 1341
Get Book Here
Book Description
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: Sanford Goldberg
Publisher: Cambridge University Press
ISBN: 110706967X
Category : Philosophy
Languages : en
Pages : 281
Get Book Here
Book Description
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: Mr. Augusto A Perez Azcarraga
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 320
Get Book Here
Book Description
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: Great Britain. Parliament. House of Commons. Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215018847
Category : Business & Economics
Languages : en
Pages : 44
Get Book Here
Book Description
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
ISBN: 9264098143
Category :
Languages : en
Pages : 167
Get Book Here
Book Description
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
ISBN: 0101710720
Category : Political Science
Languages : en
Pages : 86
Get Book Here
Book Description
Dated May 2007. On cover: Integrating and growing stronger. Spring 2007
Author: Sir William Smith
Publisher:
ISBN:
Category : Bible
Languages : en
Pages : 914
Get Book Here
Book Description
Author: Society of Dyers and Colourists, Bradford, Eng. (Yorkshire)
Publisher:
ISBN:
Category :
Languages : en
Pages : 520
Get Book Here
Book Description
