Aerosol Chemical Speciation Monitor (ACSM) Composition-Dependent Collection Efficiency (CDCE) Value-Added Product Report

The present study attempts to analyse whether the VAT efficiency has improved after its implementation. Further, we examine the major determinants of VAT efficiency for 17 non-special category Indian states for the period 2000-01 to 2014-15. Using random effect model (as suggested by Hausman test), the urbanization ratio, billing and collection efficiency, bank credit ratio and share of agriculture sector are found to have a favourable effect on VAT efficiency while the share of the unregistered manufacturing sector and share of services sector have an adverse impact on VAT efficiency. Besides, the study also reveals that tax efficiency has come down in the aftermath of the implementation of the VAT in India. As regards policy implication, initiatives by the government for the high level of urbanization, raising billing and collection efficiency, providing more bank credit and encouraging agricultural activities would enhance the VAT efficiency. Since the coefficient of the VAT dummy is negative in the model, the government may revise the existing tax system and adopt a suitable taxation system that solves the problem in the current tax structure.

Download Full-text

ARM Climate Research Facility Quarterly Value-Added Product Report January 1?March 30, 2011

10.2172/1016084 ◽

2011 ◽

Author(s):

C Sivaraman

Keyword(s):

Value Added ◽

Research Facility ◽

Product Report ◽

Climate Research

Download Full-text

Aerosol Optical Depth Value-Added Product Report

10.2172/1092419 ◽

2013 ◽

Cited By ~ 4

Author(s):

A Koontz ◽

G Hodges ◽

J Barnard ◽

C Flynn ◽

J Michalsky

Keyword(s):

Aerosol Optical Depth ◽

Optical Depth ◽

Value Added ◽

Product Report

Download Full-text

C EFFICIENCY RATIO AS A MEASURE OF VAT EFFICIENCY IN EU DEVELOPING COUNTRIES AND SERBIA

НОВИ ЕКОНОМИСТ ◽

10.7251/noe1926016d ◽

2021 ◽

Vol 13 (26) ◽

Author(s):

Marina Đorđević ◽

Jadranka Đurović-Todorović ◽

Milica Ristić

Keyword(s):

Developing Countries ◽

Collection Efficiency ◽

Value Added ◽

Economic Transformation ◽

The European Union ◽

Efficiency Ratio ◽

Negative Effects ◽

Standard Rate ◽

The Impact ◽

Public Revenues

The policy led by a large number of developing countries, with the aim of increasing indirect taxes, has opened the issue of Value Added Tax (VAT) efficiency. Reforms of tax systems of developing countries generally involve an increase in standard rates in order to increase VAT, which is the main source of public revenues. In such a way, developing countries determine the VAT efficiency and the amount of revenue that could be collected by indirect taxation. The article sums up works of different scientists, dealing with the impact of determinants on VAT efficiency. The subject of this paper is an analysis of the factors that influence the C efficiency ratio. The main objective of the paper is to analize the impact of the change in the standard rate on the ratio. Theoretical analyses of standard rates and other factors that have reflections on the VAT collection efficiency explicitly prove that there are different ways to improve the efficiency of VAT collection, and exclude an increase in the standard rate. An increase in the standard rate provides a balance of negative effects, which can be blurred by recorded tax revenues. We focused on the countries of the European Union: Bulgaria, Czech Republic, Estonia, Greece, Croatia, Latvia, Hungary, Poland, Romania, Slovakia, Slovenia, Lithuania during the 2000-2016 period. These countries experienced significant changes in government during economic transformation, and where VAT is the main source of public revenues. The last section analize an increse in VAT rate and C efficiency ratio in Serbia and conteins conclusions. The paper indicates the imperfection of inadequately defined VAT rates on economic growth and development in analized countries. Based on analyses we can conclude that the increase in the standard rate have negative reflections on the VAT efficiency, and that it was one of the factors of the continuous decline in C-efficiency.

Download Full-text