scholarly journals Tax & Value Added Tax—In View of Bangladesh

2018 ◽  
Vol 1 (1) ◽  
pp. 37-48
Author(s):  
Md. Ashiquzzaman
Keyword(s):  
Value Added ◽  
Income Taxes ◽  
Resource Mobilization ◽  
Theory And Practice ◽  
Value Added Tax ◽  
A Value ◽  
Reform Program ◽  
Consumption Taxes ◽  
Domestic Resource ◽  
Prime Source

Most developing counties are increasingly focusing on domestic resource mobilization toward economic development. In this context, tax performance is of crucial importance, especially for a developing country, since it is the prime source for domestic resource mobilization. This article reviews the incidence of income taxation in Bangladesh tax system. The main purpose of the study is to determine how the burden of personal and corporation income taxes is allocated among taxpayers of different income groups. Bangladesh faces many problems in raising sufficient tax revenues to fund its economic and social development. To address this problem and to improve economic efficiency and growth, a major tax reform program was initiated in 1991 which centered on the introduction of a value-added tax (VAT) to replace a range of narrowly-based consumption taxes. This study works as a linkage between theory and practice on Value Added Tax. In this Article focus on the tax, Value added tax, tax in history, definition, collecting problem, advantage, and disadvantage.

scholarly journals Tax System and Conditioning of Business Environment in Lithuania

Ekonomika ◽  
2000 ◽  
Vol 52 ◽  
Author(s):  
Aleksandras Vytautas Rutkauskas ◽  
Manuela Tvaronaviciene
Keyword(s):  
Tax Reform ◽  
International Comparisons ◽  
Value Added ◽  
Business Environment ◽  
Value Added Tax ◽  
Tax System ◽  
A Value ◽  
Main Emphasis ◽  
Consumption Taxes

In this article an officially declared direction of a future tax reform is discussed. The main emphasis is put on the examination of a role of a profit tax in conditioning of contemporary economical environment of operating business firm and impact of consumption taxes on a behavior of various participants of market. International practice of imposing a profit tax and a value added tax (VAT) is considered and international comparisons are made. The article argues for introducing a progressive profit tax and reducing value added tax.

scholarly journals Analysis of Value Added Tax Productivity in Kenya

2020 ◽  
Vol 6 (4) ◽  
pp. p20
Author(s):  
Jane Muguchu ◽  
Nelson H. Wawire ◽  
Anthony Wambugu
Keyword(s):  
Value Added ◽  
Resource Mobilization ◽  
National Bureau ◽  
Value Added Tax ◽  
Tax Reforms ◽  
Index Approach ◽  
Development Goals ◽  
Using Data ◽  
Critical Components ◽  
Domestic Resource

One of the critical components of Sustainable Development Goals is to strengthen domestic resource mobilization. The target is to have domestic resources contributing at least 75 percent to 90 percent of the financing required to achieve Agenda 2063 (AU, 2015). In an effort to enhance domestic resource mobilization in Kenya, great emphasis has been placed on Value Added Tax whereby the tax authority endeavors to enhance the contribution of VAT collections to GDP from a mean of 6 per cent to 9 percent of GDP. The study sought to estimate the productivity of VAT over the period 1973-2016 using data collected from Kenya National Bureau of Statistics and Kenya Revenue Authority’s database. OLS method was adopted to estimate buoyancy of VAT while divisia index approach was adopted to estimate elasticity of VAT. The study found that, the VAT system was buoyant with a value greater than one while the elasticity was 0.79 which was less than one implying VAT system was inelastic. The study concluded that the tax reforms adopted during the study period had impacted positively on VAT performance hence the buoyancy value greater than one. Therefore, to mobilize more revenue from VAT, reforms focusing on enhancing VAT compliance and expanding tax base should be emphasised.

IS A VALUE ADDED TAX REGRESSIVE? ANNUAL VERSUS LIFETIME INCIDENCE MEASURES

1994 ◽  
Vol 47 (4) ◽  
pp. 731-746
Author(s):  
ERIK CASPERSEN ◽  
GILBERT METCALF
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
A Value

ADDRESSING THE REGRESSIVITY OF A VALUE-ADDED TAX

1989 ◽  
Vol 42 (3) ◽  
pp. 339-351
Author(s):  
GEORGE N. CARLSON ◽  
MELANIE K. PATRICK
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
A Value

scholarly journals Dynamic Integrated Model for Assessing Fisheries: Discard Bans as an Implicit Value-Added Tax

2021 ◽  
Author(s):  
Jose Maria Da Rocha ◽  
Javier García-Cutrín ◽  
Maria-Jose Gutiérrez ◽  
Raul Prellezo ◽  
Eduardo Sanchez
Keyword(s):  
Value Added ◽  
Point Of View ◽  
Value Added Tax ◽  
Biological Variables ◽  
A Value ◽  
Long Run ◽  
The Social ◽  
Negative Effect ◽  
Short Run ◽  
The Impact

AbstractIntegrated economic models have become popular for assessing climate change. In this paper we show how these methods can be used to assess the impact of a discard ban in a fishery. We state that a discard ban can be understood as a confiscatory tax equivalent to a value-added tax. Under this framework, we show that a discard ban improves the sustainability of the fishery in the short run and increases economic welfare in the long run. In particular, we show that consumption, capital and wages show an initial decrease just after the implementation of the discard ban then recover after some periods to reach their steady-sate values, which are 16–20% higher than the initial values, depending on the valuation of the landed discards. The discard ban also improves biological variables, increasing landings by 14% and reducing discards by 29% on the initial figures. These patterns highlight the two channels through which discard bans affect a fishery: the tax channel, which shows that the confiscation of landed discards reduces the incentive to invest in the fishery; and the productivity channel, which increases the abundance of the stock. Thus, during the first few years after the implementation of a discard ban, the negative effect from the tax channel dominates the positive effect from the productivity channel, because the stock needs time to recover. Once stock abundance improves, the productivity channel dominates the tax channel and the economic variables rise above their initial levels. Our results also show that a landed discards valorisation policy is optimal from the social welfare point of view provided that incentives to increase discards are not created.

scholarly journals ANALISIS PENERAPAN PEMUNGUTAN PAJAK PERTAMBAHAN NILAI PADA BUMN SEBAGAI PEMUNGUT DAN TIDAK SEBAGAI PEMUNGUT PAJAK PERTAMBAHAN NILAI (STUDI KASUS PADA PT PELABUHAN INDONESIA III Cabang Benoa)

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Agista Ayu Aksari
Keyword(s):  
Data Analysis ◽  
Value Added ◽  
The State ◽  
Assessment System ◽  
Sales Tax ◽  
Value Added Tax ◽  
Self Assessment ◽  
A Value ◽  
The Difference

On 1st July 2012 SOE (State-Owned Enterprises)become the Value Added Tax (VAT) collector. According to the regulation of the Ministher of Finance No.85/PMK.03/2012 about the appointment of the State Owned Enterprises to collect, deposit and reporting Value Added Tax (VAT) and Sales Tax on Luxurious Goods, and precedures for collecting, depositing and reporting. The purpose of this research is to determine the difference between SOE as a Value Added Tax collector and not as a Value Added Tax collector.The object of this research is PT Pelabuhan Indonesia III cabang Benoa. The data analysis in this research is to analyze the calculation and reportig of VAT before being VAT collector and when it became VAT collector.The result of this research it is known that are the application of the value added tax on PT Pelabuhan Indonesia III Cabang Benoa before becoming tax collector is charged directly by fiskus and has official assessment system and as a PT Pelabuhan Indonesia III Cabang Benoa has a self assessment system whereby PT Pelabuahan Indonesia III Cabang Benoa became ILL wapu. Differnce in PT Pelabuhan Indonesia III Cabang Benoa as a collector, and the collector Is a time before becoming a collector has aself just my assessment system whereas before becoming a collector has official assessment system. Tax eceipt when it became a collector of VAT using duplicate counts 3 before becoming a collector only uses 2 of the double. For SSp before becoming a duplicate while using 4 collector as a collector to use duplicate. DOI 10.5281/zenodo.1214932

scholarly journals Gst impact on the e-commerce sector: an overview

2017 ◽  
Vol 7 (2) ◽  
pp. 245-249
Author(s):  
VIJAYA KUMAR K ◽  
JABIMOL C. MAITHEEN
Keyword(s):  
Value Added ◽  
Retail Sector ◽  
Tax Rates ◽  
Value Added Tax ◽  
Indian Government ◽  
Tax Base ◽  
Indian Economy ◽  
A Value ◽  
The Government ◽  
Retail Entrepreneurs

The success of the e-commerce sector is largely dependent on the increasingnumber of retail entrepreneurs, who fall in the unorganized retail sector category. Thegovernment has included such players in the ambit of GST with an intention of broadeningthe tax base and has introduced specific provisions for the e-commerce companies. This isone of the major taxation reforms in Indian taxation system.GST is to set to integrate all stateeconomies and increase the overall growth of the country.GST will create unified market andboost the Indian economy. The Goods and Service Tax (GST) is a value added tax to beimplemented in India.. There are 3 kinds of taxes under GST: 1) SGST 2) CGST 3) IGST.The GST tax rates are divided into 5 categories which are 0%, 5%, 12%, 18%, 20%.Implementation of GST is one of the best decision taken by the Indian Government. Thesuccess of the e-commerce sector is largely dependent on the increasing number of retailentrepreneurs, who fall in the unorganized retail sector category. The government hasintroduced such players in the ambit of GST with the intension of broadening the tax baseand has introduced specific provisions for the e-commerce companies. This paper focuses onthe concept of GST and their impact on E-Commerce

scholarly journals The Value Added Tax: A Preliminary Look at Effects on the Agricultural Sector

1972 ◽  
Vol 4 (1) ◽  
pp. 165-170 ◽  
Author(s):  
J. B. Penn ◽  
G. D. Irwin ◽  
R. A. Richardson
Keyword(s):  
Agricultural Sector ◽  
Task Force ◽  
Value Added ◽  
Business Taxation ◽  
Value Added Tax ◽  
A Value ◽  
The Press ◽  
The Future

Discussion of the possibility of a value added tax (VAT) has recently become a lively topic for the press, public, and politicians. The President's 1970 Task Force on Business Taxation recommended that the tax not be imposed immediately, but that the possibility of using the VAT in the future be given more exposure and discussion. A number of states have also considered enacting a VAT, and a few have done so.

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