Problems of Administering a Value-Added Tax in Developing Countries
Problems of Administering a Value-Added Tax in Developing Countries

Author: Ms.Milka Casanegra de Jantscher

Publisher: International Monetary Fund

Published: 1986-12-01

Total Pages: 22

ISBN-13: 1451923449

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During the 1970s and 1980s, many developing countries enacted value-added taxes (VATs) as a part of their fiscal structures. The productivity of this source of revenue has depended in large part on the facility with which the tax can be administered. Single rate VATs have proved easier to administer than those with multiple rates. Exemptions and zero-rating tend to complicate administration. Because small taxpayers are so numerous in developing countries and administrative resources so limited, the treatment of small taxpayers has required special attention. The difficulty of taxing services has led most developing countries to omit all but a few services from the tax base. Administrative constraints are the main reason why the VAT that prevails in developing countries is usually very different from the broad-based and neutral tax discussed in public finance treatises.

Economics of Value Added Tax
Economics of Value Added Tax

Author: Mohan Prasad Shrivastava

Publisher: APH Publishing

Published: 2004

Total Pages: 294

ISBN-13: 9788176486613

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This Timely Book Is Designed To Improve The Quality And Concept Of The Indian Tax System By Covering All The Relevant Issues.

Contemporary Issues in Taxation Research
Contemporary Issues in Taxation Research

Author: Andy Lymer

Publisher: Routledge

Published: 2019-12-20

Total Pages: 152

ISBN-13: 1351949128

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This book is based upon papers presented at the 10th Annual Conference of the Tax Research Network held at the University of Birmingham, United Kingdom, in September 2000. The book covers four discrete areas namely compliance, e-commerce and taxation, international taxation and taxation within the European Union, and value added tax, and focuses within those areas on issues of topical and continuing interest. In an introductory chapter, the editors provide an overview of the subject matter of each of the substantive chapters (of which there are eleven). They conclude by seeking to extrapolate from those chapters, notwithstanding their diversity, various matters of wider and contemporary import to taxation. The treatment of the material in this book by scholars from various academic disciplines and with differing geographical perspectives also gives distinct and instructive insights into widely recognised and enduring taxation problems within the above-mentioned subject areas. Further, an appreciation and understanding of the multi-faceted approaches which may be adopted for problem solving, and which are evident in this book, can only enhance the prospects of the ultimate resolution of these problems.

Regular Expressions Cookbook
Regular Expressions Cookbook

Author: Jan Goyvaerts

Publisher: "O'Reilly Media, Inc."

Published: 2012-08-13

Total Pages: 613

ISBN-13: 1449327486

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Take the guesswork out of using regular expressions. With more than 140 practical recipes, this cookbook provides everything you need to solve a wide range of real-world problems. Novices will learn basic skills and tools, and programmers and experienced users will find a wealth of detail. Each recipe provides samples you can use right away. This revised edition covers the regular expression flavors used by C#, Java, JavaScript, Perl, PHP, Python, Ruby, and VB.NET. You’ll learn powerful new tricks, avoid flavor-specific gotchas, and save valuable time with this huge library of practical solutions. Learn regular expressions basics through a detailed tutorial Use code listings to implement regular expressions with your language of choice Understand how regular expressions differ from language to language Handle common user input with recipes for validation and formatting Find and manipulate words, special characters, and lines of text Detect integers, floating-point numbers, and other numerical formats Parse source code and process log files Use regular expressions in URLs, paths, and IP addresses Manipulate HTML, XML, and data exchange formats Discover little-known regular expression tricks and techniques

The Modern VAT
The Modern VAT

Author: Mr.Liam P. Ebrill

Publisher: International Monetary Fund

Published: 2001-11-05

Total Pages: 242

ISBN-13: 1589060261

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Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.

Regressive Taxation and the Welfare State
Regressive Taxation and the Welfare State

Author: Junko Kato

Publisher: Cambridge University Press

Published: 2003-09-01

Total Pages: 278

ISBN-13: 1139440667

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Government size has attracted much scholarly attention. Political economists have considered large public expenditures a product of leftist rule and an expression of a stronger representation of labour interest. Although the size of the government has become the most important policy difference between the left and right in post-war politics, the formation of the government's funding base is also important. Junko Kato finds that the differentiation of tax revenue structure is path dependent upon the shift to regressive taxation. Since the 1980s, the institutionalisation of effective revenue raising by regressive taxes during periods of high growth has ensured resistance to welfare state backlash during budget deficits and consolidated the diversification of state funding capacity among industrial democracies. This book challenges the conventional wisdom that progressive taxation goes hand-in-hand with large public expenditures in mature welfare states and qualifies the partisan centred explanation that dominates the welfare state literature.