Value-added tax effort

被引：0
|
作者：
van Oordt, Marius [1 ]
机构：
[1] Univ Pretoria, African Tax Inst, Pretoria, South Africa
来源：
EJOURNAL OF TAX RESEARCH | 2018年 / 16卷 / 01期
关键词：
value-added tax; tax capacity; tax effort; VAT; GST;
D O I：
暂无
中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
摘要：
The success of the value-added tax (VAT) towards revenue objectives is limited by the environment within which the VAT operates. Controlling for these environments allows for comparative estimates of countries' VAT efforts. This article provides such estimates for 129 countries with a VAT.
引用
收藏
页码：37 / 55
页数：19
相关论文
共 50 条
  • [41] 增值税(Value-Added Tax)
    [J]. 经济研究参考, 2003, (46) : 47 - 47
  • [42] Guidelines for a simplified Value-Added Tax Act
    Hassan, Muneer E.
    Bornman, Marina
    Sawyer, Adrian
    [J]. SOUTH AFRICAN JOURNAL OF ACCOUNTING RESEARCH, 2024,
  • [43] VALUE-ADDED TAX ON MEDICAL-SERVICES
    BRODY, HVD
    [J]. SOUTH AFRICAN MEDICAL JOURNAL, 1992, 82 (03): : 203 - 203
  • [44] WHAT THE VALUE-ADDED TAX IS ALL ABOUT
    CHIU, P
    SIEGEL, JG
    [J]. TAXES, 1989, 67 (01): : 3 - 13
  • [45] Aspects of Interjurisdictional Sharing of the Value-Added Tax
    Zee, Howell H.
    [J]. PUBLIC FINANCE REVIEW, 2008, 36 (02) : 147 - 168
  • [46] The value-added tax and growth: design matters
    Acosta-Ormaechea, Santiago
    Morozumi, Atsuyoshi
    [J]. INTERNATIONAL TAX AND PUBLIC FINANCE, 2021, 28 (05) : 1211 - 1241
  • [47] The value-added tax and growth: design matters
    Santiago Acosta-Ormaechea
    Atsuyoshi Morozumi
    [J]. International Tax and Public Finance, 2021, 28 : 1211 - 1241
  • [48] The Effect of Value-Added Tax on Productivity in China
    Jiang, Yanfeng
    [J]. INTERNATIONAL JOINT CONFERENCE ON APPLIED MATHEMATICS, STATISTICS AND PUBLIC ADMINISTRATION (AMSPA 2014), 2014, : 585 - 594
  • [49] WHAT RATE STRUCTURE FOR A VALUE-ADDED TAX
    CNOSSEN, S
    [J]. NATIONAL TAX JOURNAL, 1982, 35 (02) : 205 - 214
  • [50] DISTRIBUTIONAL ASPECTS OF A FEDERAL VALUE-ADDED TAX
    BRASHARES, E
    SPEYRER, JF
    CARLSON, GN
    [J]. NATIONAL TAX JOURNAL, 1988, 41 (02) : 155 - 174
12345