scholarly journals Efectos de la reforma tributaria 1607 del 2012 en el sector ganadero de Villavicencio.

2014 ◽  
Vol 14 (1) ◽  
pp. 31-46
Author(s):  
Fernando Baquero Cortes ◽  
Franzury Reyes Herrera ◽  
Juan Diego Suarez Rojas
Keyword(s):  
Sample Size ◽  
Tax Reform ◽  
Value Added ◽  
Value Added Tax ◽  
Legal Requirements ◽  
Common System ◽  
Single Tax ◽  
Livestock Sector ◽  
The Common ◽  
Public Accountant

La presente investigación se realizó con el objetivo de analizar los cambios presentados en el sector ganadero de Villavicencio como resultado de la implementación de la reforma tributaria Ley 1607 de 2012. Uno de los principales cambios consiste en que el Artículo 477 del estatuto tributario los animales vivos de la especie bovina salvo los toros de lidia, son clasificados como bienes exentos. Esto representa una serie de obligaciones conforme a las prescripciones legalesentre las que se cuentan llevar contabilidad para efectos fiscales, lo cual implica nuevas responsabilidades para los ganaderos como solicitar y expedir facturas, inscribirse en el Registro Único Tributario, así como presentar la declaración de Impuesto al Valor Agregado IVA firmada por un contador público La metodología utilizada es de tipo descriptivo y explicativo, con la aplicación de una encuesta, tomando como tamaño de la muestra 81 ganaderos del municipio de Villavicencio. La investigación permite concluir que existe abstención por parte delos ganaderos para asumir las obligaciones tributarias, pues cerca del 50% de los ganaderos pertenecientes al régimen común no han solicitado devoluciones y cerca del 30% no están inscritas en el RUT, evidenciándose la falta de acogida a la nueva normatividad.PALABRAS CLAVEGanadería, sector ganadero, impuesto, régimen simplificado, régimen comúnABSTRACTThis research was conducted to analyze the changes presented in the livestock sector in Villavicencio as a result of the implementation of the 1607 Tax Reform Act of 2012. One of the main changes is that Article 477 of the tax status of live animals bovine except bulls are classified as exempt. This represents a number of obligations in accordance with legal requirements among which are counted out accounting for tax purposes, which means new responsibilities for farmers, as requesting andissuing bills, enroll in the Single Tax Registration and filing of Value Added Tax VAT signed by a public accountant. The methodology used is descriptive and explanatory type, with the application of a survey, on the sample size of 81 farmers in the municipality Villavicencio. Theinvestigation leads to the conclusion that there abstention by farmers to take tax obligations because about 50% of farmers within the common system have not asked returns and about 30% are not enrolled in the RUT, demonstrating the lack of welcome to the new regulations.KEYWORDSLivestock, livestock sector, tax, simplified scheme, common system

scholarly journals Guarantee for the value added tax

2020 ◽  
Vol 20 (4) ◽  
pp. 35-52
Author(s):  
Michael Feldek
Keyword(s):  
Value Added ◽  
Case Law ◽  
Legal Order ◽  
The European Union ◽  
Value Added Tax ◽  
Common System ◽  
Court Of Justice ◽  
Council Directive ◽  
The Common ◽  
Descriptive Method

The paper examines legal disputes arising from the questionable implementation of article 205 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax into the Czech legal order. The main aim of the paper is to find out whether the provisions resulting from that implementation are applicable, and if so under what conditions. Author draws conclusions mainly from case law of the Court of Justice of the European Union and Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method.

scholarly journals THE COMMON SYSTEM ON THE VALUE ADDED TAX OF THE EUROPEAN UNION APPLIED TO THE INTRA-COMMUNITY OF PURCHASES OF MOTOR VEHICLES

2021 ◽  
Vol 14(63) (2) ◽  
pp. 73-78
Author(s):  
Steliana Busuioceanu ◽  
Keyword(s):  
European Union ◽  
Value Added ◽  
Motor Vehicles ◽  
The European Union ◽  
Value Added Tax ◽  
Common System ◽  
Goods And Services ◽  
Council Directive ◽  
Title Vi ◽  
The Common

The common system of value added tax (VAT) of the European Union (EU) is implemented through Directive 2006/112/EC amending the text of Directive 6, namely of Council Directive 77/388/EC of May 17th 1977 to clarify the existing EU VAT legislation. This tax applies to all transactions made in the EU by a natural person or a legal entity called a taxable person, who provides goods and services in the course of their business. Moreover, imports of goods and services by any taxable person are also subject to VAT. The intra-community purchase of means of transport represents the entry into Romania of motor vehicles coming from member states of the European Union, goods that are transported from another member state to Romania. The fiscal treatment is very different depending on the specifics of each particular circumstance at the intra-community purchase and it is regulated by Title VI of the Tax Code which transposes the provisions of Directive 2006/112/EC. We aim at analyzing and capturing the accounting and fiscal diversity generated by these particular circumstances in the intra-community purchase of motor vehicles.

scholarly journals Changes in VAT rates during the economic crisis

2011 ◽  
Vol 59 (2) ◽  
pp. 339-346 ◽  
Author(s):  
Jan Široký ◽  
Anna Kovářová
Keyword(s):  
Economic Crisis ◽  
Value Added ◽  
Individual Member ◽  
Tax Rates ◽  
Value Added Tax ◽  
Member States ◽  
Common System ◽  
Council Directive ◽  
The Common ◽  
Legal Constraints

To solve the current economical crisis, there are used various tools of economic policy. Some of them are changes in taxes, particularly changes in the value added tax due to its importance.Value added tax is the most harmonized tax in the single internal market of the European Communities. Although community law defines the basic legal constraints of VAT rules in individual countries, the Council Directive 2006/112/EC on the common system of value added tax, as amended, leaves some areas open for the Member States. One of the main characteristics of VAT is its tax rates which are – while maintaining specified minimal borders – in competency of Member States.Paper illustrates and evaluates the changes in tax rates of individual Member States during the economic crisis and points to their context and consequences.

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.

scholarly journals Tax Revenue, Tax Reform and Government Expenditure: The Case of Nigerian Economy (1994 – 2017)

2020 ◽  
pp. 1-12
Author(s):  
Chinedu Jonathan Ndubuisi ◽  
Onyekachi Louis Ezeokwelume ◽  
Ruth Onyinyechi Maduka
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
Government Expenditure ◽  
Value Added ◽  
Series Data ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Tax Reforms ◽  
Level Of Significance ◽  
Excise Duties

The objective of this study is to empirically investigate the effect of tax revenue and years tax reforms on government expenditure in Nigerian. Tax revenue were explained using custom and excise duties, company income tax, value-added tax and tax reforms explained by the years in which reforms took place measured by dummy variables as proxies. In conducting this research, an annual time series data from central bank statistical bulletins and Federal Inland revenue Service of Nigeria spanning from 1994-2017 were employed. The data were tested for stationarity using the Augmented Dicker-Fuller Unit Root Test and found stationary at first difference. The Johansen co-integration test was also conducted and showed that the variables are co-integrated at the 5% level, which implied that there is a long-run relationship between the variables in the model. The presence of co-integration spurred the use of vector error correction model and VEC granger causality to determine the effects and decision for the study objective. Findings revealed that Customs and Excise Duties has positive (3.96) and significant (-8.38) impact on government expenditure at 5% level of significance (t=8.38>1.96), Company Income Tax has negative (-1.25) and significant (2.98) impact on government expenditure at 5% level of significance (t=2.98>1.96), Value added tax has positive (8.54) and significant (3.90) impact on government expenditure at 5% level of significance (t=3.90>1.96) and Tax reforms periods has negative(-3.52E+12) and significant (8.39) impact on government expenditure at 5% level of significance (t=8.39>1.96). The study thus concluded that tax revenue and tax reforms significantly affect the Nigerian economy with the direction of causation running from government revenue to government expenditure, supporting the revenue-spend or tax-spend hypothesis.  It was recommended while seeking to increase its revenue base via tax should also increase their expenditure profile to create a balance with the tax revenue and every other tax reform should be geared towards this balance.

The Stagnant Export Upgrading in Northeast China: Evidence from Value‐added Tax Reform

2020 ◽  
Vol 28 (4) ◽  
pp. 101-126 ◽  
Author(s):  
Yan Du ◽  
Mengkai Yang ◽  
Jing Li ◽  
Yunong Li
Keyword(s):  
Northeast China ◽  
Tax Reform ◽  
Value Added ◽  
Value Added Tax

Book Reviews

2012 ◽  
Vol 50 (4) ◽  
pp. 1117-1119
Keyword(s):  
Tax Reform ◽  
Value Added ◽  
Capital Gains ◽  
American Enterprise Institute ◽  
Tax Rates ◽  
Value Added Tax ◽  
A Value ◽  
History Of ◽  
The Business Cycle ◽  
Federal Taxes

Alan D. Viard of American Enterprise Institute reviews, “The Benefit and the Burden: Tax Reform--Why We Need It and What It Will Take” by Bruce Bartlett. The EconLit Abstract of this book begins: “Explores the fundamentals of taxation at the simplest level and considers the question of tax reform. Discusses a brief history of federal income taxation; how a tax bill is made; the definition of income; how to understand tax rates; the relationship between tax rates and tax revenues; how taxes affect economic growth; the question of progressivity; taxes and the business cycle; how other countries tax themselves; spending through the tax code; taxes and the health system; tax preferences for housing; how federal taxes affect the states; the problem of charitable contributions; the problem of taxing capital gains; some unresolved issues in the taxation of corporations; the problem of tax administration; the history of tax reform; the pros and cons of popular tax reform proposals; the need for more revenue; the case for a value-added tax; the case against a value-added tax; what should be done about the Bush tax cuts; and whether tax reform will happen because Grover Norquist permits it. Bartlett is an economic columnist. Index.”

Fiscal Decentralization and Environmental Infrastructure in China

2013 ◽  
Vol 13 (2) ◽  
pp. 733-759 ◽  
Author(s):  
Antung Liu ◽  
Junjie Zhang
Keyword(s):  
Economic Development ◽  
Tax Reform ◽  
Fiscal Decentralization ◽  
Sewage Treatment ◽  
Value Added ◽  
Value Added Tax ◽  
Chinese Cities ◽  
Fiscal Incentives ◽  
New Evidence ◽  
Environmental Infrastructure

Abstract This article provides new evidence that fiscal decentralization has supported economic development by incentiving cities to provide more sewage infrastructure. As a result of the 1994 tax reform, Chinese cities retained different shares of their value-added tax (VAT). Exploiting the persistence of this sharing system, we use the VAT share in 1995 as an instrument for the present fiscal incentives. We find that cities with higher fiscal incentives built significantly more sewage treatment capacity between 2002 and 2008. This result suggests that fiscal incentives can play a strong role in the development of city-level infrastructure.

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