Value-added tax incentives: official explanations and court practice – VAT renunciation

Auditor ◽  
2014 ◽  
Vol 0 (19) ◽  
pp. 78-87
Author(s):  
Yu. Lermontov
Keyword(s):  
Value Added ◽  
Tax Incentives ◽  
Value Added Tax ◽  
Court Practice

scholarly journals Assessed taxation in the health care sector in Ukraine and foreign countries: comparative and legal analysis

2020 ◽  
Vol 73 (2) ◽  
pp. 374-379
Author(s):  
Vladislav I. Teremetskyi ◽  
Oleksandr M. Bandurka ◽  
Emiliia S. Dmytrenko ◽  
Nataliа I. Atamanchuk ◽  
Oleksandra O. Kochura
Keyword(s):  
Health Care ◽  
Value Added ◽  
Tax Incentives ◽  
Legal Regulation ◽  
Health Care Sector ◽  
Tax Rates ◽  
Legal Analysis ◽  
Value Added Tax ◽  
Single Tax ◽  
Foreign Countries

The authors have defined and revealed the mechanism for collecting personal income tax, value added tax, single tax relating to health care sector in Ukraine and their analogues in other countries. Special attention has been paid to the problems in this field in Ukraine and the ways of their solution have been suggested. It has been proved that the mechanism of legal regulation of assessed taxation in the health care sector in Ukraine needs to be improved. Taking into account international experience, the authors have offered to amend the Tax Code of Ukraine on: the use of tax incentives of state support (USA); progressive assessed taxation of individual income (Spain, Germany, Poland, Slovakia, etc.); value added tax rates and benefits (USA, France, Hungary) and so on.

scholarly journals The socialization of tax deferral and MSME resilience strategies during the COVID-19 pandemic

2021 ◽  
Vol 6 (9) ◽  
pp. 1572-1576
Author(s):  
Kosasih Kosasih ◽  
Kholida Atiyatul Maula ◽  
Masykur H. Mansyur
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Tax Incentives ◽  
Business Owners ◽  
Support Programs ◽  
Value Added Tax ◽  
The Public ◽  
Indonesian Government ◽  
Economic Problems ◽  
Typical Instance

Several support programs have been issued by the Indonesian government to tackle the COVID-19 effects. These efforts were also geared towards overcoming the current economic problems, while sustaining public purchasing power. A typical instance includes the MSMEs tax deferral policy. Therefore, the purpose of this study is to provide a detailed information on the MSMEs tax deferral initiative by the Indonesian government during the COVID-19 pandemic. This activity was conducted online using Zoom, with the attendance of numerous business owners in Karawang regency. The form of these tax incentives encompassed income tax (PPh) Article 21 (DTP), final income tax, final PPh in certain labor-intensive sectors, exemption of income tax Article 22 on Import, reduction of income tax Article 25 installments and preliminary return of VAT (value-added tax). Based on this research, the public were well-informed on the MSMEs tax deferral provision, and were therefore encouraged to explore the inherent opportunities.

Collection of Value Added Tax in Kosovo and Its Effect on Economic Growth

2017 ◽  
Vol 8 (1) ◽  
pp. 225
Author(s):  
Teki Shala
Keyword(s):  
Economic Growth ◽  
Descriptive Analysis ◽  
Value Added ◽  
Analytical Techniques ◽  
Value Added Tax ◽  
Statistical Tool ◽  
Revenue Collection ◽  
Strong Positive Relationship ◽  
Level Of Economic Development ◽  
Level Of Significance

The revenue collected from the value added tax constitutes the main income of the Kosovo government. For this reason, this research has a great importance in the formulation of effective policies in Kosovo that will subsequently improve the efficiency of tax collection of Value Added and growing fiscal and budgetary stability. This research it will have a descriptive analysis of the trends of VAT collection in Kosovo from 2005- 2015 years using different analytical techniques to examine trends and data structure over the years. We have used two types of analysis; One is the descriptive analysis of trends and the other is the contrast of the descriptive analysis of trends that is the econometric technique used to analyze the VAT effect on economic growth in Kosovo. The source of data for this study is secondary through the Annual Financial Report of the Ministry of Finance of Kosovo and the IMF. In order to analyze the data generated for the study, the statistical tool utilized is OLS technique (multiple regression). One of the key findings in the collection of VAT has been its dependence on the border. Revenue collection is among the most pressing problems and such situation does not guarantee a country's budgetary stability. Also, based on the findings we noted that the VAT share of the gathering in gross domestic product of the Interior of the country has been low compared to other countries in Europe developing, reflecting a low level of economic development. Also from econometric analysis is confirmed that the regression coefficient shows that we have a VAT impact on GDP in Kosovo, because the level of significance is .000, or includes the rate of 1%. Also, the correlation between VAT and GDP shows a strong positive relationship, or statistically interpreted with the increase of VAT, will increase the GDP of Kosovo, these two elements conclude that VAT has a significant impact on economic growth in Kosovo. Furthermore, this research highlight some key issues that policy makers should consider dealing with the collection and effective use of revenue collected from VAT, to improve growth.

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