scholarly journals ICMS tributary administration

2007 ◽  
Vol 3 (1) ◽  
pp. 35-44
Author(s):  
Francisco Santana de Souza
Keyword(s):  
Cash Flow ◽  
Tax Evasion ◽  
Value Added ◽  
The State ◽  
Calculation Procedure ◽  
Financial Mathematics ◽  
Value Added Tax ◽  
Appropriate Use ◽  
Use Tax ◽  
Positive Cash Flow

This work aims to analyze the essential tools for the management of the ICMS (Value-Added Tax on Sales and Services). It was developed a calculation proce­dure of this tax which permits to demonstrate the importance of correctly perform fiscal and accounting entries. In order to demonstrate this calculation procedure, it was used Financial Mathematics concepts of simple interest and simple trade discount together with article 33, 1989 of ICMS Law of the State of São Paulo. It was concluded that it is essential to have a precise ICMS tributary administration, in order to firstly avoid contentious administrative tributary which would imply ad­ditional and unnecessary costs to the organization and secondly to use tax evasion correctly in order to avoid excessive taxes payment. Thus, the appropriate use of both instruments will reflect into a positive cash flow for the organization.

scholarly journals Specific Features of Counteracting VAT Evasion: Experience of Ukraine and Foreign Countries

2020 ◽  
Vol 91 (4) ◽  
pp. 121-129
Author(s):  
N. S. Horobets
Keyword(s):  
Tax Evasion ◽  
Value Added ◽  
The State ◽  
Document Management ◽  
The European Union ◽  
Value Added Tax ◽  
Economic Activities ◽  
Economic Decision Making ◽  
Foreign Countries ◽  
Crime Types

The article is focused on determining specific features of counteracting VAT evasion in Ukraine and foreign countries. It has been found out that the presence of VAT in the tax system of any state is a prerequisite for such a state to become a member of the European Union and it is due to its broad tax base and more neutral impact on economic decision-making on investment and consumption issues. It has been noted that the joint search by the states for the ways to combat VAT evasion is due to the need to minimize the damage caused to the financial and economic interests of the state by such actions, to increase the efficiency of value added tax, to increase the competitiveness level of domestic producers, to stimulate priority economic activities in the state. The content of value added tax as an indirect tax in accordance with the provisions of scientific doctrine has been revealed. Specific features of legal and illegal (tax crime) types of VAT evasion have been studied. The list of the methods to evade value added tax in Ukraine and foreign countries has been provided. The specifics of general and special ways to counteract this action have been revealed. The emphasis has been placed on such methods of counteracting VAT evasion as enshrining legal liability for VAT evasion at the legislative level; exercising tax control over the entities that are registered as value added taxpayers; usage of electronic document management and other opportunities of the digital economy, which allows to identify risks in the activities of taxpayers during their initial registration, etc. It has been concluded that there is no unified approach to the implementation of counteraction to value added tax evasion by state-authorized agencies; and the emphasis has been placed on the feasibility of existence of a basic list of the methods to counteract value added tax evasion.

scholarly journals Value Added Tax and Informality: Determinants of Registration of Enterprises under State VAT in India

2018 ◽  
Vol 13 (1) ◽  
pp. 21-48
Author(s):  
Sacchidananda Mukherjee ◽  
R. Kavita Rao
Keyword(s):  
Value Added ◽  
Jel Classification ◽  
The State ◽  
Sales Tax ◽  
Value Added Tax ◽  
Taxation System

Unincorporated enterprises often bypass formal regulations in general and taxation in particular. Bringing unincorporated enterprises under the taxation system is a challenge often faced by tax administrators, and it is in this regard that the present study explores the factors which influence the decision of unincorporated enterprises to register with the state value added tax (VAT)/sales tax authority across states in India. This analysis is limited to the decision regarding registration. It is not necessary that enterprises that are registered pay taxes and/or file returns—however, the process of registration does provide some information to the tax department for follow ups. The study throws up some interesting results for policymakers and tax administrators. JEL Classification: H25, H32, H26, L53

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

Detecting Value-Added Tax Evasion by Business Entities of Kazakhstan

2016 ◽  
pp. 37-49 ◽  
Author(s):  
Zhenisbek Assylbekov ◽  
Igor Melnykov ◽  
Rustam Bekishev ◽  
Assel Baltabayeva ◽  
Dariya Bissengaliyeva ◽  
...  
Keyword(s):  
Tax Evasion ◽  
Value Added ◽  
Value Added Tax ◽  
Business Entities

scholarly journals COMPARATIVE ANALYSIS OF VAT REFUNDS SYSTEMS TO FOREIGN TOURISTS IN ARGENTINA, COLOMBIA, ECUADOR, AND URUGUAY. THE CASE OF THE TAX-FREE SHOPPING

2020 ◽  
Author(s):  
Shirley Consuelo Honajzrová Banús ◽  
Keyword(s):  
Comparative Analysis ◽  
South America ◽  
Value Added ◽  
The State ◽  
Primary Reason ◽  
Value Added Tax ◽  
Private Companies ◽  
Tourism Sector ◽  
Practical Analysis ◽  
Competitiveness Index

The presented contribution focuses on describing the Value Added Tax refund to foreign tourists, specifically the Tax-Free Shopping incentive, that increases tourists’ propensity to buy retail goods where shopping can even sometimes be the primary reason for traveling. To have a practical analysis and comparison, four economies from South America were chosen. Colombia and Ecuador whose tax-refund system is entirely operated by the State and Argentina and Uruguay whose governments have decided to outsource their VAT refund service to tourists having private companies operate them. Adding to this, an evaluation of the main characteristics of these countries regarding the competitiveness of their tourism sector was gathered with data obtained from the Travel & Tourism Competitiveness Index (TTCI) Report (2019). The findings of this research provide a benchmark to tourism policymakers interested in assessing changes overtime on this type of incentive.

scholarly journals VAT History, Computation Method, and Control

2019 ◽  
Vol 8 (4) ◽  
pp. 9354-9357
Keyword(s):  
Value Added ◽  
The State ◽  
Computation Method ◽  
Value Added Tax ◽  
State Revenue ◽  
And Control

This paper deals with the history, essence, meaning, and regulation of the value-added tax as the major source of the state revenue.

scholarly journals Modeling and analysis of value added tax revenues: certain issues of application in Ukraine

2020 ◽  
Vol 67 (6) ◽  
pp. 137-148
Author(s):  
M. Luchko ◽  
R. Ruska
Keyword(s):  
Arima Model ◽  
Value Added ◽  
The State ◽  
Theoretical Development ◽  
Value Added Tax ◽  
Important Place ◽  
Important Indicator ◽  
Modeling And Analysis ◽  
Tax Revenues ◽  
Business Entities

The issues of modeling and analysis of revenues to the budget of value added tax using the mathematical ARIMA model by means of STATISTIKA package are investigated in this paper. Based on its application, recommendations for forecasting the revenues of this tax on the basis of current trends in its receipt are formed. On the basis of universal and non-universal argumentation and empiriсal data, the payment of this tax by business entities is considered. Value added tax (hereinafter – VAT) is an important indicator of the country's budget. The reliability and reality of the planned VAT indicator depend on the assessment of the state, forecast, seasonality and trends of economic and social development. Sustainable development, consistency of tax legislation, forms and methods of work with taxpayers, contribute to proper administration of taxes, efficient and complete receipt of payments to the budget, the level of financial and tax culture and other factors of socio – economic impact. This in turn leads to the confidence of entrepreneurs, investors to the state and the desire to work in it. The purpose of the article is to investigate the issues of analysis, modeling and forecasting of VAT payments for goods, works and services produced in the customs territory of Ukraine. At the macro level, special attention is paid to the projected amount of tax revenues to the budget. VAT should take an important place in tax planning and forecasting. Complete and adequate planning and forecasting, analysis of its revenues in practice is determined by the overall comprehensive and individual understanding of the nature, content and mechanism of administration. Insufficient theoretical development of forecasting and control of its payment, lack of a systematic approach to the investigation of this process, in practice makes it impossible to make effective management decisions on tax revenues, which the state can really rely on while implementing fiscal policy. The current practice requires the development of theoretical and methodological principles of modeling and tax forecasting of VAT, its analysis. These issues are investigated in this paper.

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