VAT and Improving its Performance

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

VAT and Improving its Performance

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

VAT and Improving its Performance

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2013

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

6

Strana od-do

220-225

Název nakladatele

WSEAS Press

Místo vydání

Neuvedeno

Místo konání akce

Paris, France

Datum konání akce

29. 10. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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