The Case for a Local Net Value-Added Tax for Municipalities

1987 ◽  
Vol 5 (1) ◽  
pp. 75-79 ◽  
Author(s):  
K Schmidt
Keyword(s):  
Value Added ◽  
Advisory Council ◽  
Value Added Tax ◽  
Tax Base ◽  
Local Business ◽  
Benefit Principle ◽  
Ministry Of Finance ◽  
Business Tax ◽  
Net Value Added ◽  
Local Value

In this paper the case made by the Advisory Council of the Federal Ministry of Finance for reform of the local business tax in Germany is outlined. The criteria for a good local tax are described, and the proposals deriving from the Council are presented. The proposed reform is to introduce a local value-added tax of the income type. This tax would be defined on the base of business payroll, profits, interest paid, and rent. It would include businesses, professions, and administrative bodies. The reform is outlined and possible criticisms are assessed. With appropriate definitions of tax base and an enlargement of the group of taxpayers, the value-added tax is argued to be the best approach that is need-oriented, is organised on the benefit principle, has horizontal balance, is economically stable, and is perceptible.

The Local Business Tax in Germany from the Local Authority Point of View

1987 ◽  
Vol 5 (1) ◽  
pp. 53-57
Author(s):  
G H Milbradt
Keyword(s):  
Value Added ◽  
Point Of View ◽  
Economic Cycle ◽  
Tax Base ◽  
Local Finance ◽  
Local Business ◽  
Wide Range ◽  
Business Tax ◽  
Definition Of ◽  
Local Value

A wide range of criticisms apply to the present local business tax in Germany: It is incompatible with a rational tax system; the definition of the tax base is inequitable; it is unstable through the economic cycle; it is very unequal between areas; it leaves local finance vulnerable to economic declines; it is not perceptible; and it has been subject to reforms at federal level which have taken no account of local needs. However, from the point of view of local government the tax has many advantages: particularly, that it is a large source of revenue, it is fairly autonomous, and it links businesses to local authorities. Reform is nevertheless required, but it is argued that this should be based on revitalisation of the present business tax, primarily by widening its tax base or by the institution of a new tax on the local value-added.

The Reform of Local Business Taxes in Germany

1987 ◽  
Vol 5 (1) ◽  
pp. 69-74
Author(s):  
W Albers
Keyword(s):  
Economic Growth ◽  
Income Tax ◽  
Value Added ◽  
International Competition ◽  
Business Taxes ◽  
Local Revenue ◽  
Local Business ◽  
Federal Income Tax ◽  
Business Tax ◽  
Local Value

In this paper the criticisms of the local business tax in Germany and the main reform proposals are outlined. Each of the main proposals is then evaluated in detail. It is concluded that the proposal for a local value-added tax would be detrimental to economic growth, would distort international competition, would be very complicated, and has political impracticalities. The use of a share of the national turnover tax is a preferable solution for part of local revenue and could be allocated to the Land Kreise; a second component could be provided by increasing the local share of the federal income tax. The revitalisation of the present business tax is rejected.

Adjusting the Tax Base of the Value Added Tax

2021 ◽  
Vol 2021 (9) ◽  
pp. 22-32
Author(s):  
Lucian Cernușca
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Tax Base

scholarly journals Gst impact on the e-commerce sector: an overview

2017 ◽  
Vol 7 (2) ◽  
pp. 245-249
Author(s):  
VIJAYA KUMAR K ◽  
JABIMOL C. MAITHEEN
Keyword(s):  
Value Added ◽  
Retail Sector ◽  
Tax Rates ◽  
Value Added Tax ◽  
Indian Government ◽  
Tax Base ◽  
Indian Economy ◽  
A Value ◽  
The Government ◽  
Retail Entrepreneurs

The success of the e-commerce sector is largely dependent on the increasingnumber of retail entrepreneurs, who fall in the unorganized retail sector category. Thegovernment has included such players in the ambit of GST with an intention of broadeningthe tax base and has introduced specific provisions for the e-commerce companies. This isone of the major taxation reforms in Indian taxation system.GST is to set to integrate all stateeconomies and increase the overall growth of the country.GST will create unified market andboost the Indian economy. The Goods and Service Tax (GST) is a value added tax to beimplemented in India.. There are 3 kinds of taxes under GST: 1) SGST 2) CGST 3) IGST.The GST tax rates are divided into 5 categories which are 0%, 5%, 12%, 18%, 20%.Implementation of GST is one of the best decision taken by the Indian Government. Thesuccess of the e-commerce sector is largely dependent on the increasing number of retailentrepreneurs, who fall in the unorganized retail sector category. The government hasintroduced such players in the ambit of GST with the intension of broadening the tax baseand has introduced specific provisions for the e-commerce companies. This paper focuses onthe concept of GST and their impact on E-Commerce

scholarly journals PENGHITUNGAN KREDIT PAJAK MASUKAN PKP YANG MELAKUKAN PENYERAHAN YANG TERUTANG PPN DAN YANG DIBEBASKAN (STUDI PADA PDAM TIRTA PATRIOT)

2020 ◽  
Vol 3 (2) ◽  
pp. 60-69
Author(s):  
Rizqi Haniyah ◽  
Asqolani Asqolani
Keyword(s):  
Government Regulation ◽  
Value Added ◽  
Field Research ◽  
Primary Data ◽  
Clean Water ◽  
Value Added Tax ◽  
Library Research ◽  
Water Value ◽  
Ministry Of Finance ◽  
One Year

Perusahaan Daerah Air Minum (PDAM) pada umumnya memiliki dua jenis penghasilan yaitu layanan penyediaan air bersih sebagai sumber utama penghasilannya dan penghasilan non air. Air bersih baik yang bisa diminum atau tidak, merupakan Barang Kena Pajak yang dibebaskan dari pengenaan Pajak Pertambahan Nilai sesuai Peraturan Pemerintah Nomor 40 Tahun 2015. Disamping itu, perusahaan juga memiliki penghasilan lain yang secara ketentuan perpajakan terutang pemungutan PPN. Namun di sisi lain, terdapat permasalahan terkait Pajak Masukan yang seharusnya tidak dapat dikreditkan seluruhnya karena terdapat penyerahan yang terutang pajak namun tidak dapat diketahui dengan pasti. Oleh sebab itu jumlah Pajak Masukan yang dapat dikreditkan untuk penyerahan yang terutang pajak dihitung dengan menggunakan pedoman yang diatur dengan Peraturan Menteri Keuangan No. 135/PMK.011/2014. Penelitian ini menggunakan metode kualitatif yang ditujukan untuk memperoleh data dan fakta tentang kasus pengkreditan Pajak Masukan dengan menggunakan data primer yaitu wawancara. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah Studi Kepustakaan (Library Research) dan Studi Lapangan (Field Research). Kesimpulan dari penelitian ini adalah adanya Pajak Masukan yang seharusnya tidak seluruhnya dikreditkan karena terdapat penyerahan yang digunakan secara bersama-sama untuk menghasilkan air bersih (BKP yang dibebaskan) dan penerimaan non air bersih (BKP) dan tidak dapat diketahui secara pasti jumlahnya. Pengkreditannya seharusnya dilakukan dengan menggunakan penghitungan kembali Pajak Masukan berdasarkan perkiraan setelah diketahui nilai penyerahan terutang dan tidak terutang Pajak Pertambahan Nilai dibebaskan selama satu tahun.Kata kunci: Pengkreditan Pajak Masukan, Air Bersih, Pajak Pertambahan Nilai, Barang Kena Pajak Dibebaskan. AbstractThe company of Regional Drinking Water (PDAM) generally has two types of income, namely the clean water supply service as the main source income and non-water income. Clean water that can be drunk or not, is a taxable good that is exempt from the imposition of value added tax according to government regulation number 40 year 2015. On the other hand, the company also has other income that is based on taxation payable VAT. But there are issues related to input tax that should not be credited entirely because there is a tax payable submission but cannot be identified with certainty. Therefore, the amount of input tax which can be credited for the value-added reporting is calculated using the guidelines governed by the Ministry of Finance regulation No. 135/PMK. 011/2014. This Research uses qualitative methods aimed at obtaining data and facts about the case of tax crediting of inputs using primary data i.e. interviews. The data collection techniques used in the study Library Research and field research. The conclusion of the study is that the input tax for some inventories should not be fully credited because they are used to produce clean water (freetax) and non-water income (taxable goods) and can not be exactly identified. The credit should be made by using an estimated tax return calculation after all the income is reported for one year. Keywords: Input tax, Clean Water, Value Added Tax, Free-Taxable Goods.

Trends in Collection of Value Added Tax in West Bengal: A Commentary

2016 ◽  
Vol 5 (2) ◽  
pp. 238-248
Author(s):  
H. K. Dwivedi ◽  
Sudip Kumar Sinha
Keyword(s):  
State Government ◽  
West Bengal ◽  
Value Added ◽  
Jel Classification ◽  
Sales Tax ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Tax Base ◽  
Explanatory Variables ◽  
National Economic

As per constitutional provisions of Indian federal finance, value added tax (VAT) (and sales tax) is the main source of revenue for the state government. Value added tax (including sales tax) collected by the Directorate of Commercial Taxes, West Bengal, accounts for approximately 62 per cent of state’s own tax revenue (SOTR). Studies on collection of taxes suggest that revenue from all taxes not only depends directly on the nature and growth of the tax base but depends also on other factors such as economic reforms, global and national economic condition and tax effort of the tax collecting department. The motivation of this article is to try to analyze the nature of the trends in collection of VAT in West Bengal during recent years and to find out the effect of different explanatory variables on collection of VAT. JEL Classification: H26, H71, H3

scholarly journals Value-added tax on imported electronic services: a critical evaluation of the newly enacted South Africa legislation

2017 ◽  
Vol 9 (1) ◽  
pp. 28-42
Author(s):  
Liza Coetzee ◽  
Marisca Meiring
Keyword(s):  
South Africa ◽  
Critical Evaluation ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Digital Products ◽  
Tax Base ◽  
Competitive Disadvantage ◽  
Foreign Supplier ◽  
Reverse Charge

Effective from 1 June 2014, all foreign businesses supplying digital products such as mobile applications to be used in South Africa are required to register as vendors. This amendment was made to align South Africa with an international trend of bringing cross-border supplies of electronic services into the Value-Added Tax regime. It effectively shifts the Value-Added Tax liability from the importer to the foreign supplier. The reverse-charge-mechanism resulted in an erosion of the tax base and placed local suppliers of digital services at a competitive disadvantage compared to foreign suppliers. This paper critically evaluates the amendment to the Value-Added Tax Act using a literature review. The aim is to determine to what extent the amendments address the shortcomings of the reverse-charge mechanism, are aligned with practices in the European Union and New Zealand and whether they comply with the principles of an effective tax system.

Problem of expanding the management of VAT to the synthetic tax centers of DR Congo

2021 ◽  
Vol 2021 (1) ◽  
pp. 244-260
Author(s):  
Luc Mwenelwata Butindi
Keyword(s):  
Direct Contact ◽  
Tax Reform ◽  
Value Added ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Dr Congo ◽  
Tax Base ◽  
State Revenue ◽  
Tax Legislation ◽  
Resource Mobilisation

The tax reform to replace turnover tax with value-added tax (VAT) in Congolese tax legislation, in order to broaden the tax base, was justified by the government’s desire to increase levels of state revenue. This tax was introduced in 2010 and implemented in 2012. Although its contribution has improved the level of tax revenue, certain managerial aspects linked to it have not been exploited to significantly improve resource mobilisation objectives. In particular, the fixed threshold has excluded certain structures, the synthetic tax centres in particular, who are in direct contact with the vast majority of consumers, from the management of this tax.

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