Vat Attacks

Author : Michael Keen
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.89/5 ( download)

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Download or read book VAT Attacks! written by Michael Keen and published by International Monetary Fund. This book was released on 2007-06 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Publisher : IBFD
ISBN 13 : 908722060X
Total Pages : 1341 pages
Book Rating : 4.00/5 ( download)

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Download or read book Value Added Tax and Direct Taxation written by Michael Lang and published by IBFD. This book was released on 2009 with total page 1341 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
ISBN 13 : 9264098143
Total Pages : 167 pages
Book Rating : 4.45/5 ( download)

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Download or read book Consumption Tax Trends 2010 VAT/GST and Excise Rates, Trends and Administration Issues written by OECD and published by OECD Publishing. This book was released on 2011-03-16 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication provides information on Value Added Taxes and taxes on goods and services and excise duty rates in OECD member countries.

Author : Kathryn James
Publisher : Cambridge University Press
ISBN 13 : 1316240150
Total Pages : 495 pages
Book Rating : 4.51/5 ( download)

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Download or read book The Rise of the Value-Added Tax written by Kathryn James and published by Cambridge University Press. This book was released on 2015-04-30 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Great Britain: H.M. Revenue & Customs
Publisher : The Stationery Office
ISBN 13 : 0101710720
Total Pages : 86 pages
Book Rating : 4.25/5 ( download)

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Download or read book Departmental report 2007 H.M. Revenue & Customs written by Great Britain: H.M. Revenue & Customs and published by The Stationery Office. This book was released on 2007-05-25 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dated May 2007. On cover: Integrating and growing stronger. Spring 2007

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264182187
Total Pages : 224 pages
Book Rating : 4.89/5 ( download)

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Download or read book Consumption Tax Trends 2012 VAT/GST and Excise Rates, Trends and Administration Issues written by OECD and published by OECD Publishing. This book was released on 2012-11-13 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends 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
ISBN 13 : 9264309039
Total Pages : 206 pages
Book Rating : 4.36/5 ( download)

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Download or read book Consumption Tax Trends 2018 VAT/GST and Excise Rates, Trends and Policy Issues written by OECD and published by OECD Publishing. This book was released on 2018-12-05 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Mr. Augusto A Perez Azcarraga
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 320 pages
Book Rating : 4.20/5 ( download)

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Download or read book Customs Matters written by Mr. Augusto A Perez Azcarraga and published by International Monetary Fund. This book was released on 2022-06-15 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
ISBN 13 : 9264264051
Total Pages : 194 pages
Book Rating : 4.52/5 ( download)

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Download or read book Consumption Tax Trends 2016 VAT/GST and excise rates, trends and policy issues written by OECD and published by OECD Publishing. This book was released on 2016-11-30 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

Author : Great Britain. Parliament. House of Commons. Committee of Public Accounts
Publisher : The Stationery Office
ISBN 13 : 9780215018847
Total Pages : 44 pages
Book Rating : 4.42/5 ( download)

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Download or read book Tackling VAT Fraud written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and published by The Stationery Office. This book was released on 2004 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.