scholarly journals Компаративна анализа пореза на потрошњу у земљама бивше Југославије // A comparative analysis of consumption taxes in former Yugoslav countries

2018 ◽  
Vol 13 (23) ◽  
pp. 139
Author(s):  
Славен Савић
Keyword(s):  
Comparative Analysis ◽  
Gross Domestic Product ◽  
Value Added ◽  
Point Of View ◽  
Domestic Product ◽  
Value Added Tax ◽  
Final Consumption ◽  
Tax Systems ◽  
Consumption Taxes ◽  
Excise Duties

Резиме: У савременим пореским системима порези на потрошњу заузимају значајно место. Посебно је то важно у случају пореза на додату вредност, иако и акцизе у значајној мери доприносе пуњењу државног буџета. Ако се постави одговарајућа законска регулатива ових пореза, а посебно уколико се они правилно примењују, ефекти не могу изостати. Међутим, значај неког пореског облика не може се посматрати искључиво са фискалног аспекта. Једнако важно питање је и њихово учешће у бруто друштвеном производу, као и у личној и финалној потрошњи. Овај рад има за циљ да на основу компаративне анализе пореских система међусобно сличних, а опет различитих земаља, идентификује факторе који су доводили до разлика у динамици кретања одређених пореских категорија у анализираним земљама.Summary: In modern tax systems consumption taxes occupy a significant place. This is particularly important in the case of value added tax, although excise duties approximately equally contribute to filling the country’s budget. If appropriate legislation of these taxes is set, and especially if they are properly implemented, the effects can not be excluded. However, the importance of some form of taxation can not be viewed solely from a fiscal point of view. Equally important is the question of their participation in the gross domestic product, as well as in personal and final consumption. The purpose of this study is to provide comparative analysis of tax systems in several similar, yet different countries, identifying the factors that have led to differences in the dynamics of the movement of certain tax categories in the analyzed countries.

scholarly journals VAT Gap Estimation and Influence of Selected Methods of Financial Administration on its Reduction

2021 ◽  
Vol 12 (1) ◽  
pp. 45-60
Author(s):  
Lukáš Moravec ◽  
Jana Hinke ◽  
Monika Borsiczká
Keyword(s):  
Czech Republic ◽  
Gross Domestic Product ◽  
Value Added ◽  
Domestic Product ◽  
National Accounts ◽  
Value Added Tax ◽  
The Czech Republic ◽  
Tax Gap ◽  
Tax Fraud ◽  
Financial Administration

Abstract The aim of this contribution is to quantify the influence of selected methods on elimination of value added tax gap in the Czech Republic within the researched period 2015–2016. To find a possible share of influence of the VAT control statement on tax fraud following priority methods were set: VAT control statement invitation, initiatives from pairing check reports, tax checking and procedures for doubt removal. By quantifying these methods, the values of theoretical benefits are measured and further compared with value added tax gap within the researched period. To set the VAT gap estimation a method was used that calculates via cleaning gross domestic product based on the database of national accounts. By using this approach it was found out that with the influence of selected methods of financial administration there was a tax gap decrease in 2015 by 5.54% and for 2016 by 4.00%.

scholarly journals TAXES TO DIGITAL BUSINESS IN MEXICO

2021 ◽  
Vol 33 (1) ◽  
pp. 245-255
Author(s):  
Germán Martínez-Prats
Keyword(s):  
Gross Domestic Product ◽  
Public Spending ◽  
Value Added ◽  
Domestic Product ◽  
Value Added Tax ◽  
Tax Collection ◽  
The Creation ◽  
Lodging Services

Tax collection is the pillar of public spending, which affects the execution of programs for the development of the country without the creation of new taxes, in accordance with this, in September 2019, was presented within the Package Fiscal 2020 the proposal to regularize the collection of value-added tax on products and services marketed online.In recent years, this type of trade has grown exponentially, representing 4.6% of Mexico’s gross domestic product, the tax referred to was already provided under our legislation, however, it was not Effectively regularized, the tax package proposal includes taxing services and goods, that is, platforms such as UBER, NETFLIX, UBER EATS, as well as those that offer lodging services in Mexico, are subject to the tax indicated. The purpose of this investigation is to determine the benefits and cons with respect to the aforementioned proposal, through the review of similar taxes in other countries, in order to analyze the behavior and contrast with the reform of said tax

scholarly journals Impact of Tax Revenue on Economic Development in Nigeria

2020 ◽  
Vol 13 (6) ◽  
pp. 1
Author(s):  
Uket E. Ewa ◽  
Wasiu A. Adesola ◽  
Etim N. Essien
Keyword(s):  
Economic Development ◽  
Gross Domestic Product ◽  
Income Tax ◽  
Value Added ◽  
Least Square ◽  
Domestic Product ◽  
Value Added Tax ◽  
Gross Domestic Product Growth ◽  
Petroleum Companies ◽  
The Impact

There has been conflicting preposition as to the extent of tax contribution to the development of Nigerian economy. This study is to determine the impact of taxation proceeds on the development of Nigerian economy. The study explored the impact of three tax income streams – Income tax from companies’ profits, income tax from petroleum companies profits  and Value Added Tax on economic development represented by Gross Domestic Product (at current basic prices) growth for the period 1994 to 2018. The study applied Ordinary Least Square statistical tool with the help of SPSS 20.0. The study revealed a positive relationship with a coefficient of determination of 99.2% of the variation in economic development attributable to the tax income streams studied. Also although the study revealed the existence of significant effect of taxes from companies’ profits and Value Added Tax on Gross Domestic Product Growth, there is little or no significant impact of taxes on profits of Petroleum companies on Gross Domestic Product growth in Nigeria due to restriction by Organization of Petroleum Exporting Countries production ceiling on Nigeria’s production/sales and the global price shocks of crude oil over the decade. Also the study revealed tax payers apathy to tax payment and presence of tax leakages due to corruption and administrative inefficiencies by the tax authorities.

scholarly journals Value Added Tax Efficiency in the Western Balkan Countries

2021 ◽  
Vol 59 (1) ◽  
pp. 175-184
Keyword(s):  
Value Added ◽  
Tax Revenue ◽  
Western Balkans ◽  
Efficiency Ratio ◽  
Value Added Tax ◽  
Large Share ◽  
The Past ◽  
Balkan Countries ◽  
Tax Systems ◽  
Consumption Taxes

An important feature of the tax systems of the Western Balkan countries is the large share of consumption taxes in total tax revenue. Despite its relatively short existence, VAT in particular has proven to be an important fiscal tool, due to its many advantages. The aim of the article is to outline the main developments in VAT in these countries in the past two decades and to analyse its efficiency. The main result of the article is that the tax has good overall revenue performance in the Western Balkans, as measured with the C-efficiency ratio.

scholarly journals Analysis of the changes with respect to the authorized donees in the Fiscal Code of the Federation of 2020, legal and accounting aspects

2021 ◽  
pp. 9-15
Author(s):  
Salvador Francisco RUIZ-MEDRANO ◽  
Karina GALVÁN-ZAVALA
Keyword(s):  
Latin America ◽  
Gross Domestic Product ◽  
Direct Effect ◽  
Value Added ◽  
Economic Cooperation ◽  
Domestic Product ◽  
Tax Law ◽  
Value Added Tax ◽  
The Law ◽  
The One

Mexico is the fifth country that collects the least in Latin America as a proportion of gross domestic product (GDP) and also the one with the lowest income from the value added tax, has highlighted the Organization for Economic Cooperation and Development (OECD) in the year 2020, (OCDE, 2020) derived from this, the Federal Executive proposed a series of reforms that allow increasing collection, among which the most notable is the Decree that reforms, adds and repeals various provisions of the Tax Law on the Income, the Law of Value Added Tax and the Fiscal Code of the Federation which has a direct effect on the so-called Authorized Grantees, this based on the fact that cases have been detected in which the income of the Authorized Grantees is not found. related to the activity authorized by the Law and carry out simulated operations. The objective of this work is to analyze the effects that this reform will have and try to foresee its immediate success.

scholarly journals SPECIFICS OF SECTORAL TRANSFORMATIONS ECONOMY OF UKRAINE

2021 ◽  
Author(s):  
Olga Sokolova
Keyword(s):  
Comparative Analysis ◽  
Gross Domestic Product ◽  
National Economy ◽  
Structural Changes ◽  
Value Added ◽  
Domestic Product ◽  
Modern World ◽  
Tertiary Sector ◽  
Sectoral Structure ◽  
Gross Value Added

The article examines the sectoral transformations in the economy of Ukraine for 2010-2019 and their specifics. The sectoral structure is a generalized characteristic of the qualitative level of development of the national economy, and sectoral transformations have a clear both economic and social manifestation. The sectoral proportions of national economies are constantly monitored by international institutions. Comprehensive research of sectoral transformational transformations at the level of the national economy allows to improve the quality of management decisions in substantiating the state structural policy and mechanisms for its implementation. The aim of the article is to analyze the sectoral transformations in the economy of Ukraine for 2010-2019, based on gross domestic product, gross value added and relative indicators of structural changes. The following research methods were used in the article: dialectical, analysis and synthesis, grouping and classification, economic-statistical, comparative analysis, logical generalization. An analysis of the dynamics of change in the structure of Ukraine's economy in terms of three sectors based on indicators of gross domestic product and gross value added. The quadratic coefficient of "absolute" structural shifts of Kazynets is calculated. The main trends of sectoral changes in the economy of Ukraine during the analyzed period are clarified. Emphasis is placed on the rapid growth of the tertiary sector, mainly due to a decrease in the share of the secondary (industrial) sector. A comparative analysis of the sectoral structure of the distribution of gross value added of Ukraine by the level of gross domestic product per capita with the economies of seventy-two countries. It is emphasized that the transformations that have taken place in the sectoral structure of Ukraine's economy increase its instability and vulnerability to cyclical and other shocks. In order for sectoral changes in Ukraine's economy to be positive and ensure long-term economic growth, it is necessary to change priorities and directions of development in line with modern world trends.

scholarly journals Effectiveness of the Value Added Tax Exemption Policy on Gross Domestic Product in Selected ASEAN Countries Towards a Conducive Business Environment Model

2021 ◽  
Vol 1 (2) ◽  
pp. 01-17
Author(s):  
Atty. Prackie Jay T. Acaylar
Keyword(s):  
Growth Rate ◽  
Gross Domestic Product ◽  
Value Added ◽  
Business Environment ◽  
Domestic Product ◽  
Gdp Growth ◽  
Value Added Tax ◽  
Gdp Growth Rate ◽  
Exemption Policy ◽  
Asean Countries

Excessive exemption is detrimental to the effectiveness of the whole Value Added Tax system. This research is primarily focused on VAT exemption affecting the business industry as it influences the Gross Domestic Product of the three (3) selected ASEAN countries, namely, the Philippines, Indonesia, and Singapore. The result of the study showed a negative relationship between VAT exemption policy and GDP growth rate among the selected ASEAN economies. Although the VAT collections among the selected ASEAN countries are significantly increasing with the course of time, the results showed that as the number of VAT exemptions increases by one unit, the degree of growth of the GDP is expected to decrease at a rate of 0.900 units. Thus, a conducive business environment may be achieved by decreasing the number of VAT exemptions and, accordingly, increasing the GDP growth rate.

scholarly journals Cointegration analysis of indirect taxes and economic growth in the Republic of Serbia

2020 ◽  
pp. 3-10
Author(s):  
Branimir Kalaš ◽  
Vera Mirović ◽  
Jelena Andrašić
Keyword(s):  
Gross Domestic Product ◽  
Value Added ◽  
Cointegration Analysis ◽  
Cointegration Test ◽  
Domestic Product ◽  
Value Added Tax ◽  
Long Run ◽  
Indirect Taxes ◽  
Per Capita ◽  
The Republic

This research examines the relationship between indirect taxes and gross domestic product per capita in the Republic of Serbia from 2005 to 2019. The aim of this paper is to evaluate the long-run relationship between value added tax, excises and gross domestic product per capita based on Johansen cointegration test. The empirical analysis includes descriptive statistics, unit root test, cointegration test and FMOLS model. The results reveal a long-run relationship between indirect taxes such as value added tax and excises and the gross domestic product per capita in the Republic of Serbia for the observed period. Empirical findings confirm that revenues of value added tax and excises have positive and significant effect on the gross domestic product per capita in the long-run.

Taxation and Nigerian Economy: an Empirical Analysis

2021 ◽  
Vol 7 (4) ◽  
pp. 29-35
Author(s):  
Amah Cletus Okey
Keyword(s):  
Gross Domestic Product ◽  
Time Series Data ◽  
Value Added ◽  
Least Square Method ◽  
Least Square ◽  
Domestic Product ◽  
Series Data ◽  
Regression Result ◽  
Value Added Tax ◽  
Independent Variables

The study was carried out to investigate the effect of Nigerian taxation system on Nigerian economy. The study anchored on benefit received theory of taxation as it theoretical framework. The study covered a period of 18 years (1999-2017). Time series data extracted from Central Bank of Nigeria Statistical Bulletin and Federal Inland Revenue Service for the various years was used for the study. Ordinary Least Square method of regression was adopted for data analysis. The independent variables are Value Added Tax (VAT), Petroleum Profit Tax (PPT), and Company Income Tax (CIT) while Gross Domestic Product (GDP) is the dependent variable. The regression result revealed that there is a significant positive relationship between the independent variables (PPT, CIT) and Gross Domestic Product. However the relationship between Value Added Tax and Gross Domestic Product is negative. It is recommended that government should provide enabling environment for companies to generate more revenues. Government should also reduce the VAT rate to encourage consumption of certain goods.

scholarly journals Dynamic Integrated Model for Assessing Fisheries: Discard Bans as an Implicit Value-Added Tax

2021 ◽  
Author(s):  
Jose Maria Da Rocha ◽  
Javier García-Cutrín ◽  
Maria-Jose Gutiérrez ◽  
Raul Prellezo ◽  
Eduardo Sanchez
Keyword(s):  
Value Added ◽  
Point Of View ◽  
Value Added Tax ◽  
Biological Variables ◽  
A Value ◽  
Long Run ◽  
The Social ◽  
Negative Effect ◽  
Short Run ◽  
The Impact

AbstractIntegrated economic models have become popular for assessing climate change. In this paper we show how these methods can be used to assess the impact of a discard ban in a fishery. We state that a discard ban can be understood as a confiscatory tax equivalent to a value-added tax. Under this framework, we show that a discard ban improves the sustainability of the fishery in the short run and increases economic welfare in the long run. In particular, we show that consumption, capital and wages show an initial decrease just after the implementation of the discard ban then recover after some periods to reach their steady-sate values, which are 16–20% higher than the initial values, depending on the valuation of the landed discards. The discard ban also improves biological variables, increasing landings by 14% and reducing discards by 29% on the initial figures. These patterns highlight the two channels through which discard bans affect a fishery: the tax channel, which shows that the confiscation of landed discards reduces the incentive to invest in the fishery; and the productivity channel, which increases the abundance of the stock. Thus, during the first few years after the implementation of a discard ban, the negative effect from the tax channel dominates the positive effect from the productivity channel, because the stock needs time to recover. Once stock abundance improves, the productivity channel dominates the tax channel and the economic variables rise above their initial levels. Our results also show that a landed discards valorisation policy is optimal from the social welfare point of view provided that incentives to increase discards are not created.

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