Restructuring the European VAT tax system: advantages and disadvantages of the adoption of a single-rate model - a study based on the Portuguese case

The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate as it reduces distortions and facilitates tax compliance and management. This research seeks to analyse the benefits and disadvantages of adopting a single VAT as a means of simplifying the European VAT model. It takes Portugal as a case study. The main objective of this research is to contribute to the academic debate around the theme of the single rate of VAT versus differentiated rates, through the achievement of a series of analyses and statistical tests to revenues and percentages of GDP that they correspond, in the three scenarios considered in the study: differentiated rates, single rate of 17% and single rate of 21%.In the empirical part, hypotheses were developed, the effects on tax revenue of a differential collection system were analyzed and compared to a possible single rate regime on consumption to verify which one would be more efficient. data comparison permits to verify that the estimated revenue of the single rate of VAT is higher than the values obtained by the system of differentiated rates, in any of the proposed models (17% or 21%). The results of this research are valid for all countries that adopt VAT or general tax transactions.

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Design process for serious activities inspired by play and games: a problem solving with a board game from disengamement and gamification processes (Preprint)

10.2196/preprints.25269 ◽

2020 ◽

Author(s):

Stéphane Goria ◽

Louise Dupet ◽

Maëva Négroni ◽

Gabriel Sega ◽

Philippe Arnoux ◽

...

Keyword(s):

Cancer Detection ◽

Serious Games ◽

Diagnostic Method ◽

Scientific Literature ◽

Imaging Techniques ◽

Point Of View ◽

Board Game ◽

Advantages And Disadvantages ◽

Design Result

BACKGROUND most serious games and other game-based tools are designed as digital games or escape games. They are designed for learning or sometimes in the field of medicine as an aid to care. However, they can also be seen as an aid to research, in our case, to evaluate the advantages and disadvantages of imaging techniques for cancer detection. OBJECTIVE we present a case study of action research on the design of a serious board game intended to consider the advantages and weaknesses of a diagnostic method in a different ways. The goal was to better understand the principles of designing a tool using game or play. METHODS we explicitly implemented another process than gamification to develop a structure reminiscent of the game to highlight the strengths and weaknesses of different imaging techniques from the point of view of the respondents (in this case specialists not directly involved in the project). Based on this feedback and the scientific literature on this subject, we detail the main categories of games and games developed for serious use in order to understand their differences. Concerning the cancer research part to which game contributes, our method is based on questions asked to experts and practitioners of this specialty. RESULTS an expert point of view translation tool in the form of a game has been realized to apprehend a research in a different way. CONCLUSIONS we show with the help of a diagram, some possible design paths leading to this type of design result including two hidden dimensions to consider (the awareness of the game or play by the "player" and his role as a contributor or recipient).

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The Elements of Conceptual Model Goods and Services Tax Registered Persons in Malaysia

Asia Proceedings of Social Sciences ◽

10.31580/apss.v2i2.337 ◽

2018 ◽

Vol 2 (2) ◽

pp. 65-69

Author(s):

Lee Heng Liang ◽

Mohd Norfian Alifiah ◽

Loo Ern Chen

Keyword(s):

Conceptual Framework ◽

Conceptual Model ◽

Tax Compliance ◽

Economic Factors ◽

Tax Structure ◽

Tax Rate ◽

Structure System ◽

Sociological Factors ◽

Goods And Services ◽

Compliance Behaviour

Goods and Services Tax (GST) system was implemented on the 1st April 2015 in Malaysia. Like many others tax administration, tax compliance has been a major concern to the Royal Malaysia Customs Department (RMCD) (Zainol et al., 2015). The issue of tax non- compliance such as over claiming of input tax, not issuing tax invoices, and under declaring output tax by the registered persons induced this study. Thus, this study seeks to establish the determinant factors that may influence the tax compliance behaviour of GST registered person in Malaysia. This study also attempts to propose a conceptual framework GST tax compliance behaviour by integrating economic factors such as tax structure system of GST tax rate, audit, penalty/fine, and psychological and sociological factors like attitude towards GST and GST tax knowledge.

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Identification and Analysis of Structural Fund Support Mitigating the Effects of the COVID-19 Pandemic in the EU—A Case Study of Health Unit Funding

Energies ◽

10.3390/en14164976 ◽

2021 ◽

Vol 14 (16) ◽

pp. 4976

Author(s):

Karina Bedrunka ◽

Łukasz Mach ◽

Anna Kuczuk ◽

Anna Bohdan

Keyword(s):

Research Process ◽

Theoretical Background ◽

Point Of View ◽

Structural Fund ◽

Public Intervention ◽

Development Fund ◽

Eu Member States ◽

The Impact ◽

The Eu

The research carried out describes the provision of COVID-19 funding in individual EU Member States under the ongoing operational programmes of the EU financial perspective in the period 2014–2020. This was followed by identification of the most important areas of support and the amounts allocated to them for Poland and its sixteen voivodeships under the available EU funds from the 2014–2020 perspective. Types and forms of support for health services from the funds of the Regional Operational Programme for the Opolskie Voivodeship 2014–2020 (ROP WO) were analysed in detail. The obtained results showed that Italy, Spain, and Poland provided the largest values of support under the available operational programmes from 2014–2020 to combat the effects of COVID-19. In Poland, funding was mainly provided by the European Regional Development Fund, with the dominant support allocated to entrepreneurship and health care. In the Opolskie voivodeship, which is the case study, the additional financing in the health area concerns: personal protective equipment, equipment, construction works, oxygen installations, and waste water management. In this article, a literature analysis of the issue was conducted prior to the research process, which included theories of post-2007 crises, including the COVID-19 pandemic. The focus is on the theoretical background and research showing the impact of crises from the point of view of social, economic, and ecological dimensions, i.e., from the point of view of sustainable development. It also presents planned and implemented public intervention to offset the negative effects of COVID-19 in 2020 from structural funds in EU countries, including Poland and its 16 voivodeships.

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INCOME TAX GROUPING AS TAX MANAGEMENT TOOL: LESSONS FROM EU WITH FOCUS ON POLAND

Verslas teorija ir praktika ◽

10.3846/btp.2020.11909 ◽

2020 ◽

Vol 21 (2) ◽

pp. 675-685

Author(s):

Andrzej Karpowicz

Keyword(s):

Income Tax ◽

Transfer Pricing ◽

Tax Compliance ◽

Corporate Income Tax ◽

Management Tool ◽

Tax Rate ◽

Eu Member States ◽

Tax Allowance ◽

Tax Management ◽

Tax Benefits

The paper discusses the availability tax grouping among EU countries as well as benefits and costs of this tax incentive. Article focuses on Poland, where real usage of this tax management tool is analysed. Grounds for its (low) popularity are investigated. Analysis was made primarily based on observation of values and time trends build on data published by Polish Ministry of Finance, Statistical Yearbooks, PwC reports and Eurostat. Although tax grouping for corporate income tax purposes is offered by half of EU Member States, Poland is the only CEE country that offers this tax allowance. However, Polish corporations rarely use it in practice. Reasons include elevated entry requirements, lack of VAT grouping, low corporate income tax rate, lack of additional withholding tax benefits, no possibility of tax losses utilization, profitability requirements or retroactive duties in case of losing a status of a tax group. Those obstacles seem to outweigh the benefits of higher net return on capital, decreased transfer pricing requirements, higher liquidity and limited tax compliance burden. Those limited gains are prized primarily by biggest Polish entities, which indeed use tax grouping. The novelty and value of this paper lies in analysis of important topic from practical perspective, which was not thoroughly verified before both in Poland but also in other jurisdictions. It may also serve as a hint for managers considering entrance in a tax group and policymakers, while amending tax law regulations.

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Sustainability of Railway Undertaking Services with Lean Philosophy in Risk Management—Case Study

Sustainability ◽

10.3390/su12135298 ◽

2020 ◽

Vol 12 (13) ◽

pp. 5298 ◽

Cited By ~ 1

Author(s):

Eva Nedeliakova ◽

Maria Hudakova ◽

Matej Masar ◽

Lenka Lizbetinova ◽

Renata Stasiak-Betlejewska ◽

...

Keyword(s):

Risk Management ◽

Slovak Republic ◽

Statistical Tests ◽

Software Tool ◽

Point Of View ◽

Passenger Transport ◽

Chi Square ◽

Railway Passenger Transport ◽

Railway Passenger

The sustainability of services in undertakings which operate in railway passenger transport is closely connected with efforts to provide high-quality and time-acceptable services to the customer, to achieve lean processes, to standardise work processes, to eliminate wastage and to avoid those activities which do not add any value. Considering its ecological nature and big volume of passenger transport, railway passenger transport represents an irreplaceable sustainable system for the future. These facts and the entry of new railway carriers into this system highlight the importance of managing risks in a progressive way. This article focuses on the options of risk management when versatile and flexible tools, such as Lean tools, are set correctly. The aim of this article is to introduce a proposal for the application and a specific application of Lean philosophy in risk management which impacts train delays in railway passenger transport. From the point of view of quantitative data analysis, multiple mathematical-statistical tests have been used to assess data (e.g., Anderson–Darling test, Kolmogorov–Smirnov test, Jarque–Bera test, two-tailed test, Grubbs’s test and Thompson Tau test). Also, descriptive statistics and ANOVA test (Analysis of Variance) have been applied in the process of evaluating the monitored attributes. In order to assess the data dependency, Chi-Square Test and a correlation analysis have been applied. The research outcomes focus on highlighting the need for a systematic approach for train delays and to avoid delays through risk management. The case study applies selected Lean methods to monitor train delays in selected stations within the main railway corridor of the Slovak Republic for the period from 2015 to 2018. In 2019, the results were processed and created a basis for proposing a unique software tool like an aid for risk management in the case of train delays using Lean philosophy. The flexible software includes the participation of employees, and at the same time, it respects the needs of customers. The research results provide grounds for further study of risks in a challenging environment of railway undertakings, with different types of trains, railway stations as well as entire railway networks. The processed results of the article represent valuable material for railway undertakings not only in Slovakia but also for railway organisations in V4 countries.

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Taxation of Services in India: An Overview

VISION Journal of Indian Taxation ◽

10.17492/vision.v1i2.2424 ◽

2014 ◽

Vol 1 (2) ◽

Author(s):

Sandeep Jain

Keyword(s):

Financial Services ◽

Service Sector ◽

Credit Rating ◽

Point Of View ◽

High Rate ◽

Health Care Education ◽

Relative Prices ◽

Tax Rate ◽

Goods And Services ◽

Essential Services

Service sector is very wide in its range. It includes, inter alia, health care, education, social security, leasing, entertainment, credit rating agencies, telecommunications, transport, publicity and advertising, insurance, banking, legal and financial services. From equity point of view, services should be taxed in the same way as goods. Taxation of goods and exclusion of services distorts the relative prices of goods vis-à-vis services, encouraging artificially the demand for services. In the process, the allocation of resources is also distorted. If tax is imposed on goods and not on services, a relatively high rate of tax would be required on goods to generate a given amount of revenue. If tax is imposed both on goods and services, a moderate tax rate can yield the given revenue. Administratively, taxation of both goods and services is desirable because it would reduce disputes pertaining to distinction between goods and services. Like goods, services can also be classified into two broad categories: essential services (e.g. health and education) and luxury services (e.g. entertainment and tourism). The rationale for exemption/lenient tax treatment of essential services is the same as for essential goods. Similarly, luxury services should be taxed at a high rate like luxury goods. This paper explains and examines the functioning of service tax in India

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Suggestions and Constraints Perceived by Shopkeepers towards Goods and Services Tax

10.48165/jes.2020.36209 ◽

2020 ◽

Vol 36 (2) ◽

pp. 51-54

Author(s):

Shatakshi Semwal ◽

Ella Rani ◽

Vandana Verma

Keyword(s):

Central Government ◽

Service Providers ◽

Tax Compliance ◽

Total Sample ◽

Primary Objective ◽

Small Scale ◽

Tax Rate ◽

Goods And Services ◽

The Government ◽

Taxation System

The Goods and Services Tax (GST), implemented on July 1, 2017 is regarded as a major taxation reform till date implementedin India since independence. The primary objective behind development of GST was to subsume number of indirect taxes under one umbrella which simplifies taxation system for service and commodity businesses. GST was expected to convey various advantages to economy as an indirect tax and simplifies the workload of shopkeepers but it resulted in lack of clarity and time consuming process. With this assumption, study was planned to find out the constraints faced by shopkeepers and suggestions given by them regarding the implementation of Goods and Services Tax (GST). The study was carried out purposively in Hisar city of Haryana State, where, thirty shopkeepers from five respective section were selected i.e. Foods, Clothing and Textiles, Electrical appliances, Medical and Cosmetics and Communication and Transportation; thus making total sample of 150 respondents. Results from data inferred that majority of the respondent’s complained that filing GST has been more complicated now, there is increased tax compliance, high competition faced by shopkeepers and changing tax rate slabs by the central government is confusing them and making it difficult to understand the process. Furthermore, majority of the shopkeepers also suggested that there should be reduction of legal formalities, tax should be collected by the government at the manufacturing level itself and they don’t have to file for returns at later stages. They also suggested that registration should be there for all the traders and service providers with exemptions for small scale suppliers from collecting and remitting GST and casual trade category should be abolished.

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Role of GST in Economic Development

Shodh Sankalp Journal ◽

10.54051/shodh.2021.1.2.2 ◽

2021 ◽

Vol 1 (2) ◽

pp. 73-84

Author(s):

Shobha Sarita Bhuinyan

Keyword(s):

Economic Development ◽

Petroleum Products ◽

Human Consumption ◽

Consumption Tax ◽

Efficient Manner ◽

Tax Rate ◽

Goods And Services ◽

Single Tax ◽

Provision Of Services ◽

The Impact

The Goods and Services Tax (GST) is the biggest reform in India’s indirect tax structure. GST would be applicable on the supply of goods or services as against the previous concept of tax on the manufacture and sale of goods or provision of services. It is a destination based consumption tax. GST would apply to all goods other than exempted goods i.e. alcoholic liquor for human consumption and specified petroleum products. It would apply to all services barring a few to be specified. The impact of GST would be a major game changer for the economy for accelerating the economic growth and generating more and more employment. GST helps the economy to grow in more efficient manner by ameliorating the tax accumulation as it abolishes all the tax barriers among states and integrate country via single tax rate i.e.”One tax ,one nation”. It benefits the Indian economy in many ways e.g. reducing the price for domestic necessities, uniform tax rate, reduce multiple taxes etc .GST will affect many sectors in positive or negative manner. After GST implementation some products price have been reduced like branded goods, hotels, personal hair products, soap etc. some products price have been increased like mobile bills, aerated drinks, internet, air tickets. This paper focuses on the benefits, challenges and roll of GST on Indian economic development.

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Distance education: advantages and disadvantages of the point of view of education and society

Dialogia ◽

10.5585/dialogia.n29.7661 ◽

2018 ◽

pp. 139-152 ◽

Cited By ~ 5

Author(s):

Mayra Martins Santana de Oliveira ◽

Antonio Sergio Torres Penedo ◽

Vinícius Silva Pereira

Keyword(s):

Distance Education ◽

Distance Learning ◽

History Of Education ◽

Point Of View ◽

Face To Face ◽

Advantages And Disadvantages ◽

Exploratory Case Study ◽

History Of ◽

Education And Society

This article aims to identify the main advantages and disadvantages of distance education for both students and the educational enterprise. The methodological procedure chosen was an exploratory case study aiming at an analysis of how effective this modality can be in relation to other traditional forms of teaching. In the course of the research it was possible to identify that the main advantage for the institution is the increase in the number of students attended. From the student's point of view, the main advantage is the flexibility offered by distance learning courses. It is possible that the distance modality continues to grow steadily, but it still seems utopian to say that at some point in the history of education, face-to-face teaching will become obsolete and thus be totally replaced by EAD. Not all students have the profile required to enter a distance learning course.

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VAT Refund under Conditions of Zero Tax Rate

Voprosy Ekonomiki ◽

10.32609/0042-8736-2007-3-120-136 ◽

2007 ◽

pp. 120-136

Author(s):

R. Saakyan ◽

I. Trunin

Keyword(s):

Comparative Analysis ◽

Point Of View ◽

Tax Administration ◽

Tax Rate ◽

Export Sector ◽

Tax Legislation

Main directions of tax legislation development are considered in the article from the point of view of relevancy of zero tax rate implementation and tax refund. Special emphasis is placed on the problem of tax refund delay that undermines the competitiveness of the export sector of economy. Comparative analysis of VAT refund mechanisms in different countries and Russia with respect to effectiveness of tax administration has allowed to formulate some hypotheses concerning relevant parameters of refund and test them with the help of various methods and models.

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