Saved in:
| Title: | Value-added taxes in Central and Eastern European countries a comparative survey and evaluation |
|---|---|
| Additional Title: | Value added taxes in Central and Eastern European countries |
| From: |
[... prepared by Sijbren Cnossen]
|
| Person: |
Cnossen, Sijbren
1936- Verfasser aut |
| Main Author: | |
| Format: | Book |
| Language: | English |
| Published: |
Paris
Organisation for Economic Co-operation and Development
1998
|
| Notation: | QL 641 |
| Subjects: | |
| Online Access: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008507577&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Physical Description: | 161 S. |
| ISBN: | 9264160531 |
Staff View
MARC
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Record in the Search Index
| _version_ | 1819357515518836736 |
|---|---|
| adam_text | TABLE OF CONTENTS
Chapter I INTRODUCTION 9
A. Why a VAT? 9
B. VATs at a glance 11
C. Criteria for analysis 13
D. Organisation of the monograph 14
Chapter II TAXING VALUE ADDED 19
A. Alternative consumption taxes 19
1. Forms of consumption tax 19
2. Choosing among alternatives 22
B. How the VAT works 23
1. Example 24
2. Tax neutrality 24
3. Imports and exports 26
4. Exempt products and activities 27
5. Zero rating versus exemption 28
Appendix: VAT and the profit and loss account 30
Chapter HI LEGAL FRAMEWORK 33
A. Taxable persons 33
B. Taxable and exempt supplies 34
C. Place and time of supply 36
D. Taxable value 37
E. Input tax credits 39
1. General rule 39
2. Special situations 40
3. Non creditable supplies 41
F. Imports and exports 41
5
Chapter IV THE BASE OF THE VALUE ADDED TAX 45
A. Treatment of public sector activities 46
B. Exemptions 49
1. Standard exemptions 49
2. Exemptions other than standard exemptions 52
C. Computation of the VAT base 53
Chapter V IMMOVABLE PROPERTY 55
A. Theoretical considerations 55
B. Practical observations 56
C. How is immovable property taxed? 57
1. Construction 59
2. Leases 60
3. Sales 60
D. Evaluation 61
Chapter VI FINANCIAL SERVICES 63
A. Financial institutions and the tax credit method 63
B. Exemption of financial services 65
1. Definitions 66
2. Evaluation 69
C. The option to tax financial services 70
1. Germany 70
2. France 71
3. Comparison 71
D. Alternatives to the tax credit method 72
1. Addition method 72
2. Subtraction method 73
3. A new approach 74
E. Concluding comments 75
Chapter VII DISTRIBUTIONAL ISSUES AND RATE STRUCTURES... 77
A. Measuring the VAT burden distribution 77
1. Who bears the VAT? Z . 178
2. Problems with expenditures surveys 79
3. Income or consumption as impact index? 80
B. Survey of actual rate structures 82
1. Overview 03
2. Treatment of selected goods and services 88
C Problems with rate differentiation ZZ1 . . . . . . ^91
1. Targeting problems 92
6
2. Misallocation of resources 93
3. High administration and compliance costs 94
D. Evaluation 96
Chapter VIII INTERNATIONAL AND INTRA UNION TRADE 99
A. Destination versus origin principle 99
B. Developments in the European Union 102
1. Deferred payment scheme 102
2. Tax credit clearance system 103
3. Further developments 105
C. A common system of VAT 105
Chapter IX SMALL BUSINESSES AND FARMERS 109
A. Small businesses 109
1. Turnover exemptions 109
2. Arrangements in EU member states Ill
3. Administrative concessions 113
B. Treatment of farmers 115
1. Approaches 116
2. Concluding comment 120
Chapter X TREATMENT OF SPECIFIED SUPPLIES 121
A. Business supplies deemed to be private supplies 121
B. Purchases related to exempt supplies 124
1. Regular purchases 125
2. Capital assets 127
C. Second hand goods 128
Chapter XI ADMINISTRATIVE ASPECTS 131
A. Registration, invoices, returns 131
1. Registration 131
2. Invoices 132
3. Returns 134
4. Penalties 135
B. Late payment charges and refunds 135
C. Objections and appeals 137
D. Coordination with business income taxes 138
E. Administrative and compliance costs 140
1. Administrative costs 141
2. Compliance costs 142
7
Appendix I Departures from standard exemptions 145
Appendix II Coverage of different VAT rates 147
Appendix III Selected bibliography 151
Annex Principal correspondents 161
|
| any_adam_object | 1 |
| author | Cnossen, Sijbren 1936- |
| author_GND | (DE-588)122785517 |
| author_facet | Cnossen, Sijbren 1936- |
| author_role | aut |
| author_sort | Cnossen, Sijbren 1936- |
| author_variant | s c sc |
| building | Verbundindex |
| bvnumber | BV012530806 |
| classification_rvk | QL 641 |
| ctrlnum | (OCoLC)440366324 (DE-599)BVBBV012530806 |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| geographic | Osteuropa (DE-588)4075739-0 gnd Europa (DE-588)4015701-5 gnd |
| geographic_facet | Osteuropa Europa |
| id | DE-604.BV012530806 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T10:31:57Z |
| institution | BVB |
| isbn | 9264160531 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008507577 |
| oclc_num | 440366324 |
| open_access_boolean | |
| owner | DE-19 DE-BY-UBM DE-473 DE-BY-UBG DE-739 DE-703 DE-384 DE-12 DE-Re13 DE-BY-UBR |
| owner_facet | DE-19 DE-BY-UBM DE-473 DE-BY-UBG DE-739 DE-703 DE-384 DE-12 DE-Re13 DE-BY-UBR |
| physical | 161 S. |
| publishDate | 1998 |
| publishDateSearch | 1998 |
| publishDateSort | 1998 |
| publisher | Organisation for Economic Co-operation and Development |
| record_format | marc |
| spellingShingle | Cnossen, Sijbren 1936- Value-added taxes in Central and Eastern European countries a comparative survey and evaluation Nettoumsatzsteuer (DE-588)4501463-2 gnd Steuersatz (DE-588)4250194-5 gnd Steuerrecht (DE-588)4116614-0 gnd Umsatzsteuer (DE-588)4038416-0 gnd Vergleich (DE-588)4187713-5 gnd |
| subject_GND | (DE-588)4501463-2 (DE-588)4250194-5 (DE-588)4116614-0 (DE-588)4038416-0 (DE-588)4187713-5 (DE-588)4075739-0 (DE-588)4015701-5 |
| title | Value-added taxes in Central and Eastern European countries a comparative survey and evaluation |
| title_alt | Value added taxes in Central and Eastern European countries |
| title_auth | Value-added taxes in Central and Eastern European countries a comparative survey and evaluation |
| title_exact_search | Value-added taxes in Central and Eastern European countries a comparative survey and evaluation |
| title_full | Value-added taxes in Central and Eastern European countries a comparative survey and evaluation [... prepared by Sijbren Cnossen] |
| title_fullStr | Value-added taxes in Central and Eastern European countries a comparative survey and evaluation [... prepared by Sijbren Cnossen] |
| title_full_unstemmed | Value-added taxes in Central and Eastern European countries a comparative survey and evaluation [... prepared by Sijbren Cnossen] |
| title_short | Value-added taxes in Central and Eastern European countries |
| title_sort | value added taxes in central and eastern european countries a comparative survey and evaluation |
| title_sub | a comparative survey and evaluation |
| topic | Nettoumsatzsteuer (DE-588)4501463-2 gnd Steuersatz (DE-588)4250194-5 gnd Steuerrecht (DE-588)4116614-0 gnd Umsatzsteuer (DE-588)4038416-0 gnd Vergleich (DE-588)4187713-5 gnd |
| topic_facet | Nettoumsatzsteuer Steuersatz Steuerrecht Umsatzsteuer Vergleich Osteuropa Europa |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008507577&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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