scholarly journals Who Should be the Taxpayer of Value-Added Tax When the Real Property in Trust is Sold?

2015 ◽  
Vol 27 (2) ◽  
pp. 373-404
Author(s):  
이전오
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Real Property ◽  
The Real

TRANSFORMATION OF THE VALUE ADDED TAX ADMINISTRATION IN THE CONTEXT OF DIGITAL REALTY

2021 ◽  
Vol 1 (1) ◽  
pp. 86-93
Author(s):  
E. A. KIROVA ◽  
Keyword(s):  
System Approach ◽  
Information Technologies ◽  
Value Added ◽  
Automated Systems ◽  
Value Added Tax ◽  
The Real ◽  
Real Cost ◽  
Analysis And Synthesis ◽  
Modern Information

The article deals with the problems of transformation of the administration of value added tax (VAT)in the digital reality. The analysis of tax revenues to the budget is carried out and the role of this tax as a budget-forming one is shown. The article describes the schemes of VAT minimization with the use of "disputed" counterparties, increasing the real cost of products. The methods of the system approach, analysis and synthesis, as well as abstraction and generalization are used. Conclusions are drawn about the possibility of tax authorities by using modern information technologies and automated systems to effectively identify schemes for avoiding VAT taxation.

scholarly journals FISCAL PARADIGM OF VALUE ADDED TAX DEVELOPMENT IN RUSSIA

2021 ◽  
pp. 93-97
Author(s):  
T.V. Muravlyova
Keyword(s):  
Value Added ◽  
Food Prices ◽  
Macro Level ◽  
Real Sector ◽  
Value Added Tax ◽  
The Real ◽  
The Past ◽  
Current Economic Situation ◽  
The Stability ◽  
The Impact

This article is about one of the most important budget-forming taxes – value added tax. This tax has an obvious fiscal orientation. Its impact on economic processes is also very great. Over the past five years, VAT revenues to the budget have almost doubled. Although this is partly due to inflationary processes. Based on the analysis of the dynamics of this tax in recent years, the impact of the increase in the rate on inflation and the stability of this tax regardless of changes occurring at the macro level, specific proposals for its improvement have been developed. The author notes that an increase in the rate leads to an increase in inflationary processes in the country. In the context of the current economic situation, due to the influence of the coronavirus pandemic, the introduction of additional VAT benefits for representatives of the real sector of the economy is necessary and logical to prevent further provoking inflation. In addition, further VAT reform should take into account the rise in food prices in the country.

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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