Value Added Tax Efficiency in the Western Balkan Countries

An important feature of the tax systems of the Western Balkan countries is the large share of consumption taxes in total tax revenue. Despite its relatively short existence, VAT in particular has proven to be an important fiscal tool, due to its many advantages. The aim of the article is to outline the main developments in VAT in these countries in the past two decades and to analyse its efficiency. The main result of the article is that the tax has good overall revenue performance in the Western Balkans, as measured with the C-efficiency ratio.

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

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.

REFORMULASI PENGKREDITAN PAJAK MASUKAN PASCA OMNIBUS LAW

Input tax crediting is one of the obligations that must be carried out by taxable person. In order to provide convenience and relief for taxable person as taxpayers, the tax authority regulates the provision through relaxation of input tax crediting in the Job Creation Law. But in the implementation of relaxation of input tax crediting still causes conflicts between taxable persons, one of which is related to input tax crediting before the business is confirmed as a taxable person. Other derivative regulations related to input tax crediting are also considered to have not reflected fairness and are considered irrelevant. The purpose of this research is to further review how the implementation of the guidelines for calculating input tax crediting before the business is confirmed as a taxable person and provide advices and ideas for the tax authority on how the regulation on input tax crediting should be in accordance with the principles and characteristics of Value Added Tax. Thus, this research needs to be done so that the input tax crediting regulations can be reformulated, considering the enactment of the Omnibus Law is a very appropriate momentum for the Directorate General of Taxes to improve regulations in the taxation sector. Pengkreditan pajak masukan merupakan salah satu kewajiban yang harus dilaksanakan pengusaha kena pajak. Dalam rangka memberikan kemudahan dan keringanan bagi PKP (Pengusaha Kena Pajak) selaku wajib pajak, otoritas pajak mengatur ketentuan tersebut melalui Relaksasi Pengkreditan Pajak Masukan di dalam Undang-Undang Cipta Kerja. Namun di dalam pengimplementasiannya relaksasi pengkreditan pajak masukan masih menimbulkan konflik antar pengusaha kena pajak, salah satunya terkait pengkreditan pajak masukan sebelum pengusaha dikukuhkan sebagai pengusaha kena pajak. Peraturan turunan lain terkait pengkreditan pajak masukan juga dirasa belum mencerminkan keadilan dan dianggap sudah tidak relevan. Tujuan penelitian ini adalah untuk meninjau lebih lanjut bagaimana pelaksanaan Pedoman Penghitungan Pengkreditan Pajak Masukan sebelum pengusaha dikukuhkan sebagai PKP serta memberikan saran dan masukan bagi otoritas pajak bagaimana seharusnya peraturan mengenai pengkreditan pajak masukan agar sesuai dengan prinsip dan karakteristik Pajak Pertambahan Nilai. Dengan demikian, penelitian ini perlu dilakukan agar nantinya peraturan pengkreditan pajak masukan dapat direformulasi. mengingat disahkannya Omnibus Law merupakan momentum yang sangat tepat bagi Direktorat Jenderal Pajak untuk memperbaiki regulasi di sektor perpajakan

VALUE-ADDED TAX IN THE DIGITAL ECONOMY: A FRESH LOOK AT THE SOUTH AFRICAN DISPENSATION

The online purchase of digital goods has the propensity to generate tax liability involving a notable rise in administrative costs for tax authorities. Online transactions involving the supply of digital goods by foreign businesses to South African consumers are subject to Value-Added Tax (“VAT”). Since 2014, the Value-Added Tax Act 89 of 1991 provides for registration and the reverse-charge mechanism as a means to collect VAT on online cross-border trade in digital goods. From 1 April 2019, significant changes to the VAT Act have been implemented regulating VAT on online cross-border trade in digital goods. This article examines these amendments by way of a comparative analysis of similar legislation in Australia and the European Union with the main aim of making recommendations for the adequate and cost-effective collection of VAT on online cross-border trade in digital goods.

Pajak Pertambahan Nilai Yang Ditanggung Oleh Produser Film Dalam Negeri Dan Importir Film

Tujuan penelitian adalah memahami struktur biaya dan penghasilan produser film dalam negeri dan importir film, serta memahami beban pajak pertambahan nilai yang ditanggung oleh produser film dalam negeri dan impotir film. Metode penelitian yang digunakan adalah studi literatur. Hasil penelitian menjelaskan bahwa struktur biaya produser film dalam negeri adalah biaya atas pemanfaatan jasa-jasa untuk memperlancar kegiatan produksi film yang termasuk dalam jasa-jasa yang dikenakan pajak pertambahan nilai. Struktur biaya importir film berupa harga produk dan bea masuk. Adapun struktur penghasilannya berupa pendapatan yang diperoleh dari bagi hasil dengan pengusaha bioskop atas penjualan tiket. Beban pajak pertambahan nilai yang ditanggung oleh produser film dalam negeri adalah sebesar pajak masukannya karena tidak dapat dikreditkan. Tidak terdapat beban pajak pertambahan nilai yang harus ditanggung oleh importir film. Beban pajak berupa PPN yang merupakan pajak masukan bagi perusahaan importir film dapat dikreditkan dengan pajak keluarannya sehingga PPN yang harus dibayar nihil dan bukan lagi merupakan beban pajak bagi importir film. The purpose of this study is to understand the structure of costs and incomes of domestic film producers and film importers, as well as to understand the burden of value added tax borne by domestic film producers and film importers. The research method used is a literature study. The results of the study explain that the cost structure of domestic film producers is the cost of using services to facilitate film production activities which are included in services subject to value added tax. The cost structure of film importers is in the form of product prices and import duties. The income structure is in the form of income derived from profit sharing with cinema entrepreneurs on ticket sales. The value added tax burden borne by domestic film producers is equal to the input tax because it cannot be credited. There is no value added tax burden that must be borne by the film importer. The tax burden in the form of VAT which is an input tax for film importing companies can be credited with the output tax so that the VAT to be paid is nil and is no longer a tax burden for film importers.