Sub-national Value Added Tax in India
Author: Naseem A. Zaidi
Publisher:
Published: 2008
Total Pages: 262
ISBN-13:
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Value Added Tax
Author: Alan Schenk
Publisher: Cambridge University Press
Published: 2015-02-02
Total Pages: 577
ISBN-13: 1316213986
DOWNLOAD EBOOKThis book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials.
International VAT/GST Guidelines
Author: OECD
Publisher: Org. for Economic Cooperation & Development
Published: 2017
Total Pages: 0
ISBN-13: 9789264272040
DOWNLOAD EBOOKThis paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Value Added Tax in North-East India
Author:
Publisher: Mittal Publications
Published: 2009
Total Pages: 232
ISBN-13: 9788183242974
DOWNLOAD EBOOKPapers presented at a seminar held at Itanagar during 15-16 February 2008.
Goods and Services Tax in India
Author: R. Kavita Rao
Publisher: Cambridge University Press
Published: 2019-05-23
Total Pages: 217
ISBN-13: 1108473962
DOWNLOAD EBOOKStudies the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977.
Rethinking Subnational Taxes
Author: Mr.Richard Miller Bird
Publisher: International Monetary Fund
Published: 1999-12-01
Total Pages: 55
ISBN-13: 1451858035
DOWNLOAD EBOOKThe assignment of revenues in most developing and transitional countries to the central government has arguably facilitated irresponsible behavior by some subnational governments. One way to relieve this problem is to strengthen subnational tax regimes. The paper proposes two approaches to accomplish such strengthening in developing countries. The first—most applicable to large countries with important regional governments—is to establish subnational value-added taxes (VATs); the second is to replace the various unsatisfactory state and local taxes imposed on business by a low-rate value-added tax levied on the basis of income (production, origin) rather than consumption (destination).
Economics of Value Added Tax
Author: Mohan Prasad Shrivastava
Publisher: APH Publishing
Published: 2004
Total Pages: 294
ISBN-13: 9788176486613
DOWNLOAD EBOOKThis Timely Book Is Designed To Improve The Quality And Concept Of The Indian Tax System By Covering All The Relevant Issues.
The Rise of the Value-Added Tax
Author: Kathryn James
Publisher: Cambridge University Press
Published: 2015-04-30
Total Pages: 495
ISBN-13: 110704412X
DOWNLOAD EBOOKExplores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
Consumption Tax Trends
Author: Organisation for Economic Co-operation and Development
Publisher: OECD
Published: 1997
Total Pages: 84
ISBN-13:
DOWNLOAD EBOOKGeneral consumption taxes now account for nearly 20% of tax revenues of OECD countries. Only USA and Australia of OECD countries do not have a general consumption tax.
How to Manage Value-Added Tax Refunds
Author: Mario Pessoa
Publisher: International Monetary Fund
Published: 2021-05-10
Total Pages: 29
ISBN-13: 1513577042
DOWNLOAD EBOOKThe value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.
