Is There a Need for Elimination of the VAT in Russia? (Problem Analysis Subject to Long-term Forecast of Tax System Stability)

2008 ◽  
pp. 34-49
Author(s):  
I. Trunun

The role of the value-added tax in Russia, reduction of the tax rate in order to minimize its distortionary effects on economic development and even its possible replacement with the retail sales tax are one of the most popular discussion topics among decision-makers through the last 2-3 years. The paper is focused on the analysis of the VAT in Russia, its revenue-raising function as well as its role in tax policy and tax system of Russia. The conclusions are based on alternative options of economic policy that include elimination of the VAT in Russia.

1999 ◽  
Vol 52 (3) ◽  
pp. 443-457
Author(s):  
William G. Gale

Author(s):  
Revathi R. ◽  
Madhushree ◽  
P. S. Aithal

The banking sector is one of the biggest and revenue generating sector in our economy. Indiais a country with impressively splendid banks with sufficient capital and well-regulated rulesand regulations. One of the biggest transformations that the sector faced during this period isGST i.e., Goods and Service Tax, a new tax regime introduced in the midnight of 1 July2017. Now the new tax regime has become one year old and there are so many changeswhich happened in the banking sector during this one-year periods. Introduction of GST tothe banking sector was one the highly risky and challenging role for the government. GST isa replacement to the Value Added Tax (VAT) which was implied on goods and services. Themain purpose of studying the impact of implementation of GST is to avoid double taxationon goods and services. It is a self-regulated tax system with a simplifies tax regime whichreduces the multiplicity of tax. The purpose of this study is to know the challenges faced bythe Banking sector and its effects on the customers after the implementation of the GST.New tax regime made an incredible step by the abolish of centralized registration of thebanks. Now all the bank branches have to register under GST in each state for the smoothfunctioning. The tax rate has created an impression in the banking sector that the sector iscontributing much toward the economic growth of the country. Tax slabs is anotherimportant and critical thing discussed in this paper which has substantially increasedcompared to the old tax regime. Data for the study have been collected from secondary datasources such as journals, internet, and news articles. Using the ABCD qualitative analysistechnique, advantages, benefits, constraints, and disadvantages for both banks and thecustomers for payment of GST are identified.


2017 ◽  
Vol 17 (4) ◽  
pp. 39-49
Author(s):  
Sarah Goswami ◽  
Vicki Lane

Increasingly, government departments are being held accountable for investment in public services. In Queensland the Financial Accountability Act 2009 (Queensland Treasury, 2016) requires that accountable officers and statutory bodies ‘achieve reasonable value for money by ensuring the operations of the department or statutory body are carried out efficiently, effectively and economically’ (Section 61). Whilst there is a directive for agencies to evaluate and demonstrate value for money, it has in practice been difficult to embed long term, as many systems and decision makers have neglected the role of organisation-wide evaluation capital. This paper will outline the work being undertaken in the Queensland Department of Agriculture and Fisheries (DAF) to implement an Impact and Investment Framework, which will support and embed evaluation in a multidisciplinary setting. A central tenant of this framework is ‘business empowerment and learning'—building the evaluation culture in the organisation by first establishing evaluation building blocks, through business empowerment, support and utility. The framework is comprised of five key elements and is built on the principles of evaluation and evaluation capacity building disciplines. It has been designed to be low-cost, effective and efficient, whilst enabling business improvement, meeting accountability needs and allowing the department to demonstrate the value of its work.


Author(s):  
Dyana Mason ◽  
Jennifer Jones

Nonprofit organizations that engage in advocacy strengthen their ability to meet their mission by supporting systematic change. As such, students enrolled in nonprofit management programs at the undergraduate and graduate levels should develop both the knowledge of and the skills to engage in advocacy. Students should be trained to consider advocacy as part of a long-term strategic plan to accomplish their mission; however, there is little research or training on how to best teach advocacy to nonprofit students. This paper presents an active learning pedagogical approach. First, we present the literature documenting the role of advocacy in nonprofit organizations and related government regulations. Next, we outline three pedagogical techniques instructors may use to allow students to understand and practice advocacy. With each technique, we include resources and suggestions for faculty. The goal is to provide an opportunity for students to engage directly in policy issues being considered at the local, state or national levels, understand how these issues impact the sector and those being served, and how to take concrete steps to inform the public. These strategies can help shape the debate and offer solutions to decision makers.


2020 ◽  
Vol 11 (4) ◽  
pp. 977-993
Author(s):  
Marianne T. Lund ◽  
Borgar Aamaas ◽  
Camilla W. Stjern ◽  
Zbigniew Klimont ◽  
Terje K. Berntsen ◽  
...  

Abstract. Mitigation of non-CO2 emissions plays a key role in meeting the Paris Agreement ambitions and sustainable development goals. Implementation of respective policies addressing these targets mainly occur at sectoral and regional levels, and designing efficient mitigation strategies therefore relies on detailed knowledge about the mix of emissions from individual sources and their subsequent climate impact. Here we present a comprehensive dataset of near- and long-term global temperature responses to emissions of CO2 and individual short-lived climate forcers (SLCFs) from 7 sectors and 13 regions – for both present-day emissions and their continued evolution as projected under the Shared Socioeconomic Pathways (SSPs). We demonstrate the key role of CO2 in driving both near- and long-term warming and highlight the importance of mitigating methane emissions from agriculture, waste management, and energy production as the primary strategy to further limit near-term warming. Due to high current emissions of cooling SLCFs, policies targeting end-of-pipe energy sector emissions may result in net added warming unless accompanied by simultaneous methane and/or CO2 reductions. We find that SLCFs are projected to play a continued role in many regions, particularly those including low- to medium-income countries, under most of the SSPs considered here. East Asia, North America, and Europe will remain the largest contributors to total net warming until 2100, regardless of scenario, while South Asia and Africa south of the Sahara overtake Europe by the end of the century in SSP3-7.0 and SSP5-8.5. Our dataset is made available in an accessible format, aimed also at decision makers, to support further assessment of the implications of policy implementation at the sectoral and regional scales.


Accounting ◽  
2021 ◽  
pp. 883-892 ◽  
Author(s):  
Ahmad Farhan Alshira’h ◽  
Ali Mustafa Magablih ◽  
Moh’d Alsqour

Compliance to tax payment generally results in mitigating fiscal deficit and public debt, and in turn, provides funding to meet the economic and social development. However, regardless of the directed efforts of the government to increase sales tax compliance (or value added tax as it is referred to globally), Jordanian listed firms on the Amman Stock Exchange, compliance remains an issue in light of its negative impact on the government revenues. Literature dedicated to tax rate effects on sales tax compliance in the context of listed Jordanian firms on the Amman Stock Exchange has largely been lacking and as such, the study’s main objective is to examine the effect of tax rate on sales tax compliance among such firms. The study adopted a survey method with questionnaire copies distributed to 191 listed Jordanian firms. In the tabulation of data, only 169 questionnaire copies were deemed to be valid for the analysis. The formulated study hypotheses were tested using PLS-SEM and based on the results, tax rate has an insignificant effect on sales tax compliance. Future studies are recommended to provide further insight into the study determinants. The study contributes by furnishing information to and guiding policymakers and the listed Jordanian firms in enhancing sales tax compliance.


Author(s):  
Emily S Darling ◽  
David Shiffman ◽  
Isabelle M. Côté ◽  
Joshua A Drew

Twitter is a micro-blogging social media platform for short messages that can have a long-term impact on how scientists create and publish ideas. We investigate the usefulness of twitter in the development and distribution of scientific knowledge. At the start of the 'life cycle' of a scientific publication, twitter provides a large virtual department of colleagues that can help to rapidly generate, share and refine new ideas. As ideas become manuscripts, twitter can be used as an informal arena for the pre-review of works in progress. Finally, tweeting published findings can communicate research to a broad audience of other researchers, decision makers, journalists and the general public that can amplify the scientific and social impact of publications. However, there are limitations, largely surrounding issues of intellectual property and ownership, inclusiveness and misrepresentations of science ‘sound bites’. Nevertheless, we believe twitter is a useful social media tool that can provide a valuable contribution to scientific publishing in the 21st century.


1982 ◽  
Vol 9 (2) ◽  
pp. 25-42 ◽  
Author(s):  
Robert P. Crum

This article indicates that even the most recent forms of taxation find their roots firmly planted in Colonial America. The author shows that the concepts: ad valorem, transaction basis, indirect levy, multi-step collection, and taxation of net product were present during this early period. Through the use of these concepts the historical justifications for the income and sales tax system are provided and indicate a trend toward combining these concepts into one tax. The value-added tax is such a tax. The author concludes that adoption of this tax would complete a trend in American taxation which “took root” in colonial times.


Author(s):  
James G. S. Yang

This chapter further considers the tax aspect of the internet commerce transaction, which found that the Chinese government imposes a value-added tax at a rate of 17%. The system to impose value-added is extremely complicated. The first buyer pays tax. The tax is transferred to the second buyer, so on and so forth until the last buyer. It requires detailed records. It makes the tax administration highly burdensome. On the contrary, in the United States, the sales tax rate is only 7% and is imposed only on the final consumer. There are no sales between the first buyer and the last buyer. The taxing system is much simpler than its counterpart in China.


Sign in / Sign up

Export Citation Format

Share Document