THE MEXICAN VALUE-ADDED TAX (VAT): METHODOLOGY FOR CALCULATING THE BASE

The Mexican Value-added Tax (vat): Methodology for Calculating the Base**

consumption data that can be incorpoThe value-added tax (VAT) is often a rated into the framework of the law may major component of national fiscal strucnot be available. The existence in VAT tures. While its effects on allocative effilaws of various tax rates and exemptions ciency, inflation, income distribution, and complicates matters further. One solution tax administration have been addres...

Paper Companies’ Effect on the Value Added Tax Audit Risk (VAT)

One of the most important problems and challenges of the VAT system is formation of paper companies which lacks credit and incurring great financial losses for the country’s tax system. The paper companies have no existence and no economic activities and make disorder in economy of the country and they prevent economic transparency. The main objective of the present study is to identify the fac...

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...

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...

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