VAT and Improving its Performance
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F13%3A%230002379" target="_blank" >RIV/47813059:19520/13:#0002379 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
VAT and Improving its Performance
Original language description
The capacity of VAT to raise revenue in a neutral and transparent manner has drawn all OECD member countries to adopt this broad-based consumption tax, except the United States. OECD member countries have relied increasingly on VAT as a source of revenues. This source of revenue is globally third in importance behind personal income taxes and social security contributions. Raising the standard VAT rate has often been considered as the easiest way to increase revenues from the tax. However, raising the standard VAT rate has its own limits particularly in countries where the rate is already relatively high. It may be a better option for governments to consider reform to improve the performance of the VAT systems without having to increase the standard rate. This could include broadening the tax base, limiting the use of reduced rates and exemptions, more efficient tax administration and better compliance. This article examines the value added tax within OECD countries and on a statistica
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Recent Advances in Energy, Environment, Economics and Technological Innovation
ISBN
978-960-474-343-8
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
220-225
Publisher name
WSEAS Press
Place of publication
Neuvedeno
Event location
Paris, France
Event date
Oct 29, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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