Tax Risks of University Hotels based on the Reform of Change from Business Tax to Value-Added Tax

value 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...

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...

Tax-Paying towards Equity: A Reform Proposal for the Value-Added Tax

Establishing a uniform 15% VAT rate for every good and service subject to this tax would generate additional fiscal resources of, at least, 81.2 billion pesos. The approximate cost of granting an exact compensation for the first three quartiles of the income distribution (in case of considering this as target population) for the impact of such measure—under the pessimistic assumption that 75% o...

Nber Working Paper Series the Value-added Tax Reform Puzzle

We acknowledge financial support from the World Bank.The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research. ABSTRACT We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of techno...

June 1989 TAX POLICY . Tax - Credit and Subtraction Methods of Calculating a Value - Added Tax