منابع مشابه
The Added Value of Value Added Tax
Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A new study from CMI supports the claim that improved knowledge about the tax system makes a difference in people’s willingness to pay tax. The study shows that exposure to Value-AddedTax (VAT) makes people take a...
متن کاملvalue added tax and tax evasion
The phenomenon of tax evasion has been always one of the most major issues among economists due to it's devastating effects on the economy and the process of economic development. Many scholars have always sought to provide solutions to reduce and limit tax evasion. The introduction of the VAT system can be seen as a milestone in the area of economic transparency and tax evasion, which refers t...
متن کاملModeling Tax Evasion in Value Added Tax, A Game Theory Approach
Taxes make up the bulk of any government revenue and provide a sustainable source of revenue. In recent years, the main focus of the tax reform program, in almost all countries of the world, has been on VAT. But a major problem in the effective implementation of VAT, which is a nascent tax base in countries, is the phenomenon of tax evasion. Therefore, one of the most basic steps in preventing ...
متن کاملCompliance of Small Firms with the Value Added Tax
Governments are coming under increasing pressure to augment their revenues to offset the social costs of globalization and ever-widening trade and capital liberalization. Unarguably, the most sustainable way to procure additional resources is taxation. In this context, one of the main challenges for developing countries is how to bring the informal sector into the tax net. Influential instituti...
متن کاملThe Value Added Tax: Its Causes and Consequences
Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing countries. This paper explores the causes and consequences of the remarkable rise of the VAT. A key question is whether it has indeed proved, as its proponents claim, an especially effective ...
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ژورنال
عنوان ژورنال: Scientific bulletin of the Southern Institute of Management
سال: 2018
ISSN: 2618-8112,2305-3100
DOI: 10.31775/2305-3100-2018-3-88-93