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Sunday, February 2, 2020 | History

2 edition of Determinants of value-added tax revenue found in the catalog.

Determinants of value-added tax revenue

ZМЊeljko BogeticМЃ

Determinants of value-added tax revenue

a cross-section analysis

by ZМЊeljko BogeticМЃ

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Published by Europe and Central Asia, Country Dept. I, World Bank in Washington, D.C .
Written in English

    Subjects:
  • Value-added tax.

  • Edition Notes

    StatementŽeljko Bogetić and Fareed Hassan.
    SeriesPolicy research working papers ;, WPS 1203
    ContributionsHassan, Fareed M. A.
    Classifications
    LC ClassificationsHG3881.5.W57 P63 no. 1203
    The Physical Object
    Pagination14 p. :
    Number of Pages14
    ID Numbers
    Open LibraryOL856254M
    LC Control Number95137948
    OCLC/WorldCa29465600

    Kubatova and Rihova years of study are not statedfound that all of their examined factors GDP growth, inflation and unemployment were statistically significant. This result is inconsistent with the hypothesis. The secondary sources such as annual reports, books, article, journal that the researcher found from internet and library. An increase in government revenue will increase the allocation for government spending. For public sector officials it is important to recognize the potential for a conflict between these two distinct, yet overlapping areas of public policy, and to establish procedures to achieve the proper balance in this regard.

    What is the relationship between Openness and tax revenue? Income tax comparaly low and many taxes which are raised in other countries, do not exist in Malaysia. Conversely, higher unemployment leads to a decrease of the revenues from corporate tax. From this, all the indpendent variables are important towards dependent variable. Prior to the introduction of vat, sales tax had been in operation. After brief introduction the remainder of this paper is structured as follow.

    Therefore, we explore the variations across provinces to examine the following hypothesis: Hypothesis 1: The foreign-ownership biases, reflected in the de facto VAT rate gap between domestic private firms and FIEs, are larger in provinces with 1 a smaller SOE market share, 2 a larger domestic private market share, and 3 a larger export share. We find that indeed exporters do enjoy an average 1. Our dataset provides information on the actual VAT liabilities of firms, which allows us to compute the effective VAT rates. Notice that the de facto VAT rates may differ substantially from the de jure rates for various reasons.


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Determinants of value-added tax revenue book

Using the same dataset as in this article, Huang, Ma, Yang, and Zhang demonstrate the effects of capital-market distortions on FDI inflows to China and shed light on the prevalence of FDI in labor-intensive industries in China. We continue to find results confirming the findings in column 1.

From the data collected, the researcher can make analysis and interpret the output to find out the result. A back-of-the-envelope calculation shows that FIEs were favored by the government at the expense of domestic private firms in the ten most export-oriented provinces out of the thirty-one provinces in The tax rate is one of the components in government budget.

The Determinants Of Value Added Tax Revenues In The European Union

This study is undertaken to discover factors determinant of tax revenue which are independent variables namely Gross Domestic Product GDPinflation rate, unemployment and openness trade on dependent variable which is tax revenue. Those that are assigned to the State governments include revenue fom land, forest, mining, entertainment, water supply, bank interests, returns from investments, fines including forfeitures other than imposed by Federal Courts and fees for licences and permits but not licences relating to motor vehicles and registration of businesses.

The results of their regressions generally confirm the conventional views on the key variables influencing VAT revenue performance: the rate, the base, and rate dispersion.

We take the specification of 4 but replace the dependent variable by an indicator function that equals 1 if the firm reports paying a positive VAT in the corresponding year, and 0 if it reports paying no VAT. It is also define as an economic measurement that monitors the overall income and output of a country.

Documents & Reports

It was advocated furthers that VAT would eliminate the multiplicity of tax in the country. Within this line of research, productivity spillovers from FDI to domestic firms receive the most attention.

Branstetter and Feenstra structurally estimate the regional government objective function based on the Grossman—Helpman framework using province-level trade and FDI data from China. The trend of tax collection in Malaysia is inconsistent, changing upward and downward depending upon economic conditions.

A more complete solution to the reverse causality problem, of course, requires the use of an instrument for shares of different ownership types.

The authors examine the main determinants of VAT revenue in a simple cross-country framework using data from 34 countries to answer certain key questions: What empirical relationship emerges from existing data on VAT revenue and VAT rates for countries with a single VAT rate?

Metrics details Abstract Research has uncovered the so-called foreign-ownership bias in China — persistent and sizable policy-induced advantages conferred on foreign firms at the expense of domestic private firms.

If tax is levied directly on personal or corporate income, then it is direct tax. If tax is levied on the price of a good or services, then it is called an indirect tax. Accuracy of Data Accuracy also become a limitation of the study.

Openness also means the extent to which an economy is open to trade, and sometimes also to inflows and outflows of international investment. Conversely, for price-elastic goods, an increase in tax rate or duty would lead to a fall in tax revenue.

The result of her regression analysis confirm that the share of the value added of the corporate sector, profit level GDP per capita and GDP growth have a positive impact on revenues from corporate tax, whereas the unemployment level has a negative impact. These results suggest a weaker foreign-ownership bias in skill-intensive sectors, rejecting the hypothesis that pro-foreign policies are growth-enhancing.

We infer the difference in the de facto VAT rates between foreign and domestic firms as biased implementation of laws and policies.DETERMINANTS OF VALUE ADDED TAX, INTEREST RATE, INFLATION AND INFLUENCE ON REVENUE GENERATION IN NIGERIA Nigeria, the contribution of VAT to total tax revenue has been on the increase since It rose from N7, m in to N58 million in year and by yearits contribution was.

Oct 23,  · This research work studied the impact of value added tax on revenue generation in Nigeria. The study is aimed at the appraisal of revenue generation in Nigeria.

Secondary data were used in this study, the data were collected from CBN statistical bulletin also gathered from journals and textbook that is related to the research topic, the study Author: Olawale Samuel Luqman.

A VALUE ADDED TAX (VAT) has at times been mentioned as a substitute for an existing tax or as a source of new revenues in the United States. While a VAT is not currently used in this country, it is employed by many U.S.

trading partners in Europe. Determinants of Value-Added Tax Revenue A Cross-Section Analysis Zeljko Bogetic and Fareed Hassan Empirical analysis of value-added tax revenues on a sample of 34 countries conforms with conventional wisdom from theoreti-cal and case studies.

Determinants of value

The key implication is that for value-added tax to provide superior revenues, it should be levied in a. Determinants of value - added tax revenue: a cross section analysis (English) Abstract. Value-added tax (VAT) has become a major tax instrument in over 50 countries and an important element in tax policy advice to developing atlasbowling.com by: Value added tax [by] Alan A.

Tait; Value-added tax: administrative and policy issues / edited by Alan A. Tait; VAT in the European Community / Alan Buckett; Determinants of value-added tax revenue: a cross-section analysis / by Zeljko Bogetic and Fareed Hassan; V.A.T., a practical introduction to systems for value added tax / Dennis A.

Parkinson.