scholarly journals A comparative analysis of VAT grouping schemes from a Nordic perspective—aspects of tax avoidance and fiscal competition

2017 ◽  
Vol 2017 (1) ◽  
pp. 1-25
Author(s):  
Karina Kim Egholm Elgaard
Keyword(s):  
Comparative Analysis ◽  
Tax Avoidance ◽  
Value Added ◽  
Fiscal Competition ◽  
Value Added Tax ◽  
Eu Member States ◽  
Original Intention ◽  
Main Emphasis ◽  
Specific Tax ◽  
The Eu

Abstract Value-added tax (VAT) grouping schemes, whereby several legally independent entities are treated as a single taxable person for VAT purposes, are well known, though their detailed rules differ from country to country. This article deals with specific tax avoidance and fiscal competition aspects of VAT grouping schemes in Denmark, Norway, and Sweden. The article gives examples of tax abuse and avoidance by using various VAT grouping models, with the main emphasis on the practice in Denmark, which may be indicative of similar problems in other countries. The article shows that there are significant differences in the rationales for national VAT grouping schemes, and these indicate that there are mismatches between the national schemes of the EU Member States and the original intention of the EU scheme. Finally, an examination of the different national rationales shows the necessity of striking a balance between combating tax avoidance and preventing distortion of competition.

scholarly journals An Assessment of Carousel Value-Added Tax Fraud in The European Carbon Market

2017 ◽  
Vol 13 (2) ◽  
Author(s):  
Maria Berrittella ◽  
Filippo Alessandro Cimino
Keyword(s):  
Computable General Equilibrium ◽  
Emission Trading ◽  
Value Added ◽  
Carbon Market ◽  
Eu Ets ◽  
The European Union ◽  
Value Added Tax ◽  
Member States ◽  
Eu Member States ◽  
The Eu

AbstractThe literature on the European Union Emission Trading System (EU ETS) is by now very rich. Much is known about the efficiency, the effectiveness, and the environmental and distributional impacts of the EU ETS. Less, however, is known about the carousel value-added-tax (VAT) fraud phenomena in the European carbon market. This article evaluates the welfare effects of carousel VAT fraud in the EU ETS using a computable general equilibrium (CGE) analysis. According to our findings, if VAT fraud occurs in the EU ETS, the effects on welfare for the EU Member States are negative, with welfare loss significantly higher than the VAT fraud value. This article also discusses the reverse charge mechanism that EU Member States could adopt to reduce the VAT fraud phenomena in the European carbon market.

Comparative assessment of structural indicators of Ukraine industry and the European Union

2018 ◽  
Vol 6 (2(13)) ◽  
pp. 135-145
Author(s):  
Svitlana Ishchuk
Keyword(s):  
European Union ◽  
Comparative Analysis ◽  
Value Added ◽  
Industrial Sector ◽  
Comparative Assessment ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Structural Indicators ◽  
The Eu

A comparative analysis of the structural advantages of the industry of Ukraine and the EU member states in terms of the share of industry in: output of the economy, gross value added of the economy, exports of airborne vehicles, as well as the efficiency indicator (the share of airborne emissions in the industry). The place of Ukraine among EU member states is determined on the set of relative and absolute indicators of functioning of the industrial sector of the economy. A detailed comparative estimation of the structure of the airborne assets of the industry of Ukraine and Poland was conducted.

Optimization model of the structure of the Ukrainian industrial sector (by Polish industry parameters)

2018 ◽  
Vol 6 (2(13)) ◽  
pp. 161-173
Author(s):  
Lyubomyr Sozanskyy
Keyword(s):  
Comparative Analysis ◽  
Air Conditioning ◽  
Value Added ◽  
Industrial Sector ◽  
Total Output ◽  
Industrial Output ◽  
Processing Industry ◽  
Industrial Activities ◽  
Eu Member States ◽  
The Eu

A comparative analysis of the structural advantages of the industry in Ukraine and the EU member states has been carried out on the indicators of the share of gross value added (GVA) in the industrial output and the share of industry in total output. A similar analysis has been done in terms of industrial activities (mining and quarrying, processing industry, electricity, gas, steam and air conditioning, water supply, sewage, and waste management). Based on the study of Poland’s experience in restructuring the industry, the conditions and directions for optimization in the industrial sector (by types of industrial activities) are justified in order to move from the raw-type economy to innovation. With the help of developed economic and mathematical mod-els, the author constructs optimized structures of output and GVA in the Ukrainian industry in accordance with the criteria of increasing the level of profitability and production technology.

scholarly journals Practical aspects of value added tax in the agricultural enterprises in the EU

2007 ◽  
Vol 55 (6) ◽  
pp. 115-124
Author(s):  
Danuše Nerudová ◽  
Petr David
Keyword(s):  
Tax Policy ◽  
Slovak Republic ◽  
Value Added ◽  
Practical Experience ◽  
Value Added Tax ◽  
Tax Neutrality ◽  
Agricultural Enterprises ◽  
Eu Member States ◽  
National Differences ◽  
The Eu

Tax policy represents one of the EU integration policies. The aim of the tax policy is to remove the national differences in taxation systems by withdrawing the obstacles to the competition and free movement of goods, services, people and capital on the internal market. Tax harmonization has the greatest development in the area of value added taxation, but differences still can be found. Those differences influence not only the farming business. The paper is aimed on five EU member states – Czech Republic, Poland, Rumania, Slovak Republic and Hungary. Based on the EU regulations in the area of value added tax and the practical experience during its application, it is possible to identify the critical areas and to contribute to its correction and to provide the value added tax neutrality and efficiency on the EU territory.

scholarly journals European myriad of approaches to parasitic commercial practices

2017 ◽  
Vol 8 (2) ◽  
pp. 167 ◽  
Author(s):  
Radka MacGregor Pelikánová
Keyword(s):  
Quantitative Research ◽  
Meta Analysis ◽  
Value Added ◽  
Unfair Competition ◽  
Member States ◽  
Secondary Sources ◽  
Eu Member States ◽  
Unfair Commercial Practices Directive ◽  
The Impact ◽  
The Eu

Research background: The Post-Lisbon EU aims at smart, sustainable, and inclusive growth on the single internal market, as indicated by the Europe 2020. The interplay of the competition and consumer protection on such a market is subject to harmonization. The Unfair Commercial Practices Directive has been made in order to achieve a full harmonization in this respect in 2007. However, EU member states share different social, political, legal and economic traditions and their approaches to unfair competition, in particular if committed via parasitic commercial practices, are dramatically diverse. In such a context, is it feasible, effective and efficient to install a full harmonization?Purpose of the article: The primary purpose of this article is to describe and assess ap-proaches to unfair competition, in particular if committed via parasitic commercial practices, by the EU law and EU member states law. The secondary purpose is to study and evaluate possibilities for the feasible, effective and efficient harmonization, or their lack. Methods: The cross-disciplinary and multi-jurisdictional nature of this article, and its dual purposes, implies the use of Meta-Analysis, of the critical comparison of laws and the impact of their application, to the holistic perception of historical and national contexts, and to case studies. The primary and secondary sources are explored and the yield knowledge and data are confronted with the status quo. The dominating qualitative research and data are complemented by the quantitative research and data.Findings & Value added: The EU opted for an ambitious challenge to install via the Unfair Commercial Practices Directive a full harmonization of the regime against unfair commercial practices, including parasitic ones. The exploration pursuant to the duo of purposes suggests that the challenge is perhaps too ambitious and that the EU underestimated the dramatic diversity of approaches to unfair commercial practices, especially parasitic ones.

scholarly journals The proposal of taxation of international passenger transport with respect to the including into the travel services

2012 ◽  
Vol 60 (4) ◽  
pp. 299-306
Author(s):  
Milena Otavová ◽  
Veronika Sobotková
Keyword(s):  
Comparative Analysis ◽  
Slovak Republic ◽  
Value Added ◽  
Individual Member ◽  
Passenger Transport ◽  
Value Added Tax ◽  
Member States ◽  
Transport Services ◽  
Council Directive ◽  
Travel Services

Generally, international passenger transport is exempt from the value added tax, in the case of air transport. International road passenger transport is however liable to taxation. However, the Council Directive on Value Added Tax contains a number of variations in the frame of the taxation of international passenger transport both for the states that joined the Community after January 1, 1978 and also for countries that were members of the Community on January 1, 1978. The international passenger transport is therefore rather problematic field due to a number of exceptions for individual Member States. It is on the providers or recipients of transport services to inform correctly about the taxation of international road transport and to pay properly the tax. The aim of the article is to evaluate the possibilities of the taxation of international passenger transport in the Czech Republic, Austria, Slovak Republic, Germany and Poland and to determine how the taxation of international passenger transport affects the tax liability and price of travel services provided in this country. From the comparative analysis it is evident that the tax paid abroad should be included in the total price of the purchased service. Based on the comparative analysis there will be a proposal for the taxation of international passenger transport so that the tax collection in the monitored countries would be simplified. The proposal recommends to unify an approach during the taxation of international passenger transport for all Member States of the European Union in order to reduce administrative costs on the part of the governments and individual entities.

scholarly journals The specifics of applying value added tax for local authorities

2010 ◽  
Vol 58 (3) ◽  
pp. 67-78
Author(s):  
Miloš Grásgruber ◽  
Petra Mísařová
Keyword(s):  
Public Administration ◽  
Economic Activity ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Local Authorities ◽  
Eu Member States ◽  
Common System ◽  
Council Directive ◽  
The Impact

If local authorities units carry out an economic activity, are considered to be taxable under Act No. 235/2004 Coll., On Value Added Tax as amended. Adjustment of VAT in all countries of the European Union is based on Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended. The application of this directive is binding for all EU member states and national treatment of VAT may diverge from the Directive only in cases where the Directive permits. Decisions of the European Court of Justice are of considerable importance during the interpretation of the Czech VAT Act.For the municipalities and regions article defines the activities that are considered to be an economic activity and activities that are deemed to exercise of public administration and are not therefore subject to VAT. Further the paper defines the concept of turnover of local authorities. At paper there are evaluating the impact of the application of VAT on municipalities and regions in the provision of the individual fulfillment. Great attention must municipalities and region devote to the problem of correct application of claim to tax deduction if they carry out the exercise of public administration, taxable activities and fulfillments exempt from VAT.

Die umsatzsteuerliche Behandlung von Konsignationslagern in der Europäischen Union

2019 ◽  
Author(s):  
Rebecca Alika Brinkmann
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Civil Law ◽  
Value Added ◽  
European Law ◽  
Value Added Tax ◽  
Member States ◽  
Chain Management ◽  
Accounting Principles ◽  
The Eu

Consignment and call-off stocks are very important in supply chain management. Their treatment in terms of value added tax is complicated and error-prone as several Member States in the EU have simplification rules which are not harmonised with one another. In this regard, four systems are especially relevant. This thesis focuses first on the requirements set by European law. In a next step, it analyses the different VAT systems using those in Germany, England, France and Belgium as examples. Additionally, it discusses civil law and accounting principles.

scholarly journals COMPARATIVE ANALYSIS OF VAT REFUNDS SYSTEMS TO FOREIGN TOURISTS IN ARGENTINA, COLOMBIA, ECUADOR, AND URUGUAY. THE CASE OF THE TAX-FREE SHOPPING

2020 ◽  
Author(s):  
Shirley Consuelo Honajzrová Banús ◽  
Keyword(s):  
Comparative Analysis ◽  
South America ◽  
Value Added ◽  
The State ◽  
Primary Reason ◽  
Value Added Tax ◽  
Private Companies ◽  
Tourism Sector ◽  
Practical Analysis ◽  
Competitiveness Index

The presented contribution focuses on describing the Value Added Tax refund to foreign tourists, specifically the Tax-Free Shopping incentive, that increases tourists’ propensity to buy retail goods where shopping can even sometimes be the primary reason for traveling. To have a practical analysis and comparison, four economies from South America were chosen. Colombia and Ecuador whose tax-refund system is entirely operated by the State and Argentina and Uruguay whose governments have decided to outsource their VAT refund service to tourists having private companies operate them. Adding to this, an evaluation of the main characteristics of these countries regarding the competitiveness of their tourism sector was gathered with data obtained from the Travel & Tourism Competitiveness Index (TTCI) Report (2019). The findings of this research provide a benchmark to tourism policymakers interested in assessing changes overtime on this type of incentive.

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