scholarly journals Sri Lanka

2017 ◽  
Vol 17 (253) ◽  
Author(s):  
Keyword(s):  
Sri Lanka ◽  
Economic Reform ◽  
Value Added ◽  
Performance Criterion ◽  
Tax Administration ◽  
Value Added Tax ◽  
Reform Program ◽  
Inland Revenue ◽  
Corrective Actions ◽  
Prior Action

This paper discusses Sri Lanka’s Second Review under the Extended Arrangement under the Extended Fund Facility, Request for Waivers of Applicability and Nonobservance of Performance Criterion (PC), and Request for Modification of PCs. The authorities remain committed to the economic reform program and undertook meaningful corrective actions where targets were missed. As a prior action, the new Inland Revenue Act will be submitted to Parliament. The authorities have also strengthened tax administration and are conducting a diagnostic review of the value-added tax. The reform momentum should strengthen further, building on the progress made so far.

scholarly journals Value Added Tax (VAT) in Nepal: A Critical Assessment of Its Performance

2012 ◽  
Vol 7 (1) ◽  
pp. 63-69
Author(s):  
Kamal Koirala
Keyword(s):  
Value Added ◽  
Critical Assessment ◽  
Tax Administration ◽  
Value Added Tax ◽  
Qualitative And Quantitative ◽  
Current Scenario ◽  
Inland Revenue ◽  
Economic Survey ◽  
Corrective Actions

Value Added Tax (VAT) is a recent phenomenon in the arena of tax administration in Nepal. This paper aims to assess critically the performance of VAT in Nepal since its inception to date, focusing basically on three aspects of it, viz, (i) Current scenario of VAT administration (ii) Major issues, and (iii) Urgent corrective actions required. Most of the qualitative and quantitative relevant data have been collected from Economic Survey and office of Inland Revenue Department (IRD). The data comprises of both primary and secondary data.The Journal of Nepalese Business StudiesVol. Vii, No. 1, 2010-2011Page : 63-69Uploaded date: July 8, 2012

The value-added tax refund problems in developing countries – case of Zimbabwe

2021 ◽  
Vol 2021 (1) ◽  
pp. 133-148
Author(s):  
Passionate Siwela
Keyword(s):  
Developing Countries ◽  
Processing System ◽  
Value Added ◽  
Tax Administration ◽  
Value Added Tax ◽  
Domestic Legislation ◽  
Tax Laws ◽  
Tax Design

Refund abuse is especially problematic when implementing value-added tax (VAT). Nevertheless, refunds must be paid promptly to ensure that VAT does not become a cost to business. There is therefore a need to strike a balance between procedures put in place to limit refund fraud opportunities and not causing refund delays. It is against this background that the study sought to investigate the refund processing system in Zimbabwe to highlight potential challenges faced by taxpayers and tax administrators. Evidence was collected by reviewing domestic legislation and other published literature, analysing the administration processes, including administering taxpayers and tax administrators surveys. The study found weaknesses in tax design and administration processes that created opportunities for refund fraud, fraudsters and tax planners taking advantage of the weak structures, taxpayers who fear pursuing their rights (as that will trigger a comprehensive audit), and a general unwillingness of the tax administration to invoke existing tax laws.

Zvláštní způsoby zdanění a inkaso veřejných rozpočtů u daně z přidané hodnoty

2021 ◽  
pp. 36-50
Author(s):  
Jan Neckář
Keyword(s):  
Standard Method ◽  
Value Added ◽  
Tax Administration ◽  
Special Method ◽  
Value Added Tax ◽  
Reverse Charge

In addition to the standard method of taxation, the Value Added Tax Act regulates two specific methods introduced in order to reduce VAT fraud – the regime of transferred tax liability (reverse charge) and the so-called special method of securing of the tax. In the following text, the specifics of the value added tax administration depending on the statutory (or voluntarily chosen) method of taxation and the related effects on the collection of public budgets will be pointed out. An integral part is pointing out the effects of the chosen method of taxation on tax subjects, either on the part of the supplier or on the part of the customer.

scholarly journals PENGARUH PENERAPAN SISTEM MODERNISASI ADMINISTRASI PAJAK, KUALITAS PELAYANAN DAN PENGETAHUAN PPN TERHADAP KEPATUHAN WAJIB PAJAK DI DKI JAKARTA

2019 ◽  
Vol 3 (2) ◽  
pp. 255
Author(s):  
Dessy Natalia Kumala Jaya
Keyword(s):  
Developing Countries ◽  
Data Collection ◽  
Service Quality ◽  
Value Added ◽  
Primary Data ◽  
Tax Administration ◽  
Value Added Tax ◽  
Insignificant Effect ◽  
Data Collection Technique

Rendahnya kesadaran wajib pajak membayar dan melaporkan pajak telah menjadi masalah yang cukup penting bagi negara maju maupun berkembang dalam aspek pajak, Fakta menunjukkan bahwa tingkat kepatuhan wajib pajak di Indonesia masih sangat rendah dibanding dengan negara lain di Asia. Rendahnya kepatuhan wajib pajak dapat dilihat dan dikaji dari sisi kesadarannya melapor dan membayar pajak secara benar. Tujuan penelitian ini untuk menguji dan mengkaji pengaruh penerapan sistem modernisasi administrasi pajak, kualitas pelayanan, dan pengetahuan pajak pertambahan nilai terhadap kepatuhan wajib pajak di DKI Jakarta. Penelitian ini menggunakan metode penelitian kausal, dan data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data yang dilakukan pada penelitian ini adalah dengan cara mengumpulkan data primer dengan metode survei melalui penyebaran kuesioner kepada setiap individu – individu yang berkerja di perusahaan yang merupakan Pengusaha Kena Pajak (PKP) yang berdomisili di provinsi DKI Jakarta. Hasil pengumpulan data primer tersebut diolah dengan menggunakan SmartPLS versi 3.2. Hasil dari penelitian ini menunjukkan bahwa sistem modernisasi administrasi pajak dan pengetahuan pajak pertambahan nilai berpengaruh signifikan terhadap kepatuhan wajib pajak. Sedangkan hubungan antara kualitas pelayanan pajak terhadap kepatuhan wajib pajak adalah berpengaruh tidak signifikan. The low awareness of taxpayers paying and reporting taxes has become an important issue for both developed and developing countries in the tax aspects. Facts show that taxpayer compliance rates in Indonesia are still very low compared to other countries in Asia. The low compliance of the taxpayer can be seen and reviewed from the side of his consciousness to report and pay taxes correctly.The purpose of this study was to examine and assess the effect of application of modernization system of tax administration, service quality, knowledge of value added tax on taxpayer compliance. The method used in this research is causative research. The data used in this study is the primary data. Data collection technique is done by collecting primary data in the form of questionnaires to individuals who work in taxable companies (PKP), domiciled in Jakarta. The primary data collection results were processed using SmartPLS version 3.2. The results of this study indicate that modernization system of tax administration and knowledge of value added tax have an influence on taxpayer compliance. While service quality have an insignificant effect on taxpayer compliance.

scholarly journals Estimating Value Added Tax Gap in Turkey

2015 ◽  
Vol 2 (3) ◽  
pp. 18-25 ◽  
Author(s):  
Ebru Canıkalp ◽  
İlter Ünlükaplan ◽  
Muhammed Çelik
Keyword(s):  
European Commission ◽  
Value Added ◽  
Tax Administration ◽  
Tax Burden ◽  
Value Added Tax ◽  
Top Down ◽  
Tax Gap ◽  
The Difference ◽  
The Relationship

As an important issue in the fiscal structure of a country, tax gap is defined as the difference between tax burden that the taxpayer should face and the amount actually paid. In this study, tax gap was evaluated by the framework of the Value Added Tax. The reason behind this choice, i.e. Value Added Tax Gap (VAT Gap) is to make an effort to evaluate the efficiency of the tax administration, the compliance of the taxpayers and the relationship between policy gap and the compliance gap. With this aim, VAT Gap and the various methods to calculate this gap were examined. Furthermore, based on the reports by the European Commission, VAT Gap in Turkey for 1993-2014 period were estimated and evaluated by employing the top-down method.

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