Tax Structure and Government Spending: Does the Value-Added Tax Increase the Size of Government?

2013 ◽  
Vol 66 (3) ◽  
pp. 541-570 ◽  
Author(s):  
Dongwon Lee ◽  
Dongil Kim ◽  
Thomas E. Borcherding
Keyword(s):  
Government Spending ◽  
Value Added ◽  
Tax Structure ◽  
Value Added Tax ◽  
Size Of Government

scholarly journals Analysis of Tax Structure Performance and its Ratio in Indonesia

2021 ◽  
pp. 1-11
Author(s):  
Amri Amir ◽  
Adi Bhakti ◽  
. Junaidi ◽  
Syahmardi Yacob
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Sales Tax ◽  
Tax Revenue ◽  
Tax Structure ◽  
Value Added Tax ◽  
Luxury Goods ◽  
Average Value ◽  
Tax Revenues ◽  
Tax Ratios

This study aims to determine and analyze fluctuations in tax revenues, tax structure, and factors that determine tax revenues and ratios in Indonesia. The data used are data on the structure, revenue, and tax ratios from 2001 to 2017. The results show that the tax structure in Indonesia was dominated by direct taxes (income tax and personal tax) with contributions >50% and progressive, while indirect tax contributions (Value-Added Tax, Sales Tax on Luxury Goods, etc.) are around 30%. The tax ratio is still low at 14.58 percent. The results also show that GDP influences tax revenue, while the value of exports and the number of taxpayers have no effect. The tax ratio in Indonesia is influenced by GDP and the value of exports, while the mandatory amount has no effect. From a sample of 150 SMEs in Jambi, it is known that the level of compliance, obedience, assessment of tax servants is considered very good (average value> 80). Taxpayers' confidence in the use of tax funds for the benefit of the state is still low at 40.27, and sanctions for non-negotiable tax violations are also low at 48.53.

scholarly journals Measuring Government Tax Effort: Value Added Tax Elasticity and Buoyancy

2020 ◽  
Vol 2 (1) ◽  
pp. 20-30
Author(s):  
Hanafi Risdiawan ◽  
Nurhidayati Nurhidayati
Keyword(s):  
Linear Regression ◽  
Value Added ◽  
Variable Method ◽  
Tax Revenue ◽  
Tax Structure ◽  
Value Added Tax ◽  
Tax System ◽  
Revenue Growth ◽  
Dummy Variable ◽  
Coefficient Of Elasticity

Value Added Tax (VAT) elasticity and buoyancy calculations can help identify weaknesses in the tax structure and formulate better tax strategies. The concept of tax elasticity and buoyancy also produces estimates of the efficiency of the tax system, namely the ability to be able to mobilize tax revenue with or without changes in tax policy. In calculating tax buoyancy, this research used linear regression and dummy variable method was used to measure tax elasticity. Based on this study, VAT is inelastic but relatively buoyant. The coefficient of elasticity of VAT revenue is less than one. This explains that VAT revenue growth is not responsive to the growth of the tax base.Elastisitas dan bouyansi Pajak Pertambahan Nilai (PPN) dapat membantu mengidentifikasi kelemahan dalam struktur pajak dan merumuskan strategi pajak yang lebih baik. Konsep elastisitas dan daya apung pajak juga menghasilkan perkiraan efisiensi sistem pajak, yaitu kemampuan untuk dapat memobilisasi pendapatan pajak dengan atau tanpa perubahan kebijakan pajak. Dalam menghitung pajak apung, penelitian ini menggunakan regresi linier. dan Metode variabel dummy digunakan untuk mengukur elastisitas pajak. Berdasarkan penelitian ini, PPN tidak elastis tetapi relatif ringan. Koefisien elastisitas pendapatan PPN kurang dari satu. Ini menjelaskan bahwa pertumbuhan pendapatan PPN tidak responsif terhadap pertumbuhan basis pajak

Government Spending Efficiency on Economic Growth: Roles of Value-added Tax

2017 ◽  
Vol 46 (2) ◽  
pp. 162-188 ◽  
Author(s):  
Sok-Gee Chan ◽  
Zulkufly Ramly ◽  
Mohd Zaini Abd Karim
Keyword(s):  
Economic Growth ◽  
Government Spending ◽  
Value Added ◽  
Value Added Tax

scholarly journals GST in India – Deal Maker or Breaker for Distributers

2020 ◽  
Vol 9 (1) ◽  
pp. 885-894
Keyword(s):  
Value Added ◽  
Tax Structure ◽  
Value Added Tax ◽  
Playing Field ◽  
Goods And Services ◽  
The Past ◽  
Distribution Process ◽  
The Impact ◽  
Different Levels

When GST was implemented in India in the year 2017, there was a sea of change in the way in which tax was collected. In the Distribution process where there was different levels of partners involved there was collection of taxes in different stages which was followed till the implementation of GST. In this case study in order to familiarize the students with the evolution of the GST system and the impact of it on the channel partners we are looking at the case of Mr.Kumar , he had started his distribution agency Pitambar Distributors in 1986 the tax structure for a distributor in India had - value added tax, octroi and service tax .In 2006 the first step towards the implementation of GST - Goods and Services Tax was taken which became a reality and came into being by July 2017.The Post GST Scenario changed the playing field for FMCG companies which automatically reflected on their channel members namely distributers like Pitamber Industries. In this context with the data available from Pitambar agencies in the past year Mr.Kumar has to now rethink his strategies and decide whether to continue in the same business or not. This case can be used to identify the impact of GST on The FMCG Sector, Chart the progress of GST till date, to familiarize students regarding distribution processes and the implication of GST on the same, to identify impact on sales of different category of FMCG products after the implementation of GST

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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