About: VAT and Improving its Performance

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The capacity of VAT to raise revenue in a neutral and transparent manner has drawn all OECD member countries to adopt this broad-based consumption tax, except the United States. OECD member countries have relied increasingly on VAT as a source of revenues. This source of revenue is globally third in importance behind personal income taxes and social security contributions. Raising the standard VAT rate has often been considered as the easiest way to increase revenues from the tax. However, raising the standard VAT rate has its own limits particularly in countries where the rate is already relatively high. It may be a better option for governments to consider reform to improve the performance of the VAT systems without having to increase the standard rate. This could include broadening the tax base, limiting the use of reduced rates and exemptions, more efficient tax administration and better compliance. This article examines the value added tax within OECD countries and on a statistica l basis is determined relationship between selected variables. The capacity of VAT to raise revenue in a neutral and transparent manner has drawn all OECD member countries to adopt this broad-based consumption tax, except the United States. OECD member countries have relied increasingly on VAT as a source of revenues. This source of revenue is globally third in importance behind personal income taxes and social security contributions. Raising the standard VAT rate has often been considered as the easiest way to increase revenues from the tax. However, raising the standard VAT rate has its own limits particularly in countries where the rate is already relatively high. It may be a better option for governments to consider reform to improve the performance of the VAT systems without having to increase the standard rate. This could include broadening the tax base, limiting the use of reduced rates and exemptions, more efficient tax administration and better compliance. This article examines the value added tax within OECD countries and on a statistica l basis is determined relationship between selected variables. (en)
Title	VAT and Improving its Performance VAT and Improving its Performance (en)
skos:prefLabel	VAT and Improving its Performance VAT and Improving its Performance (en)
skos:notation	RIV/47813059:19520/13:#0002379!RIV14-MSM-19520___
http://linked.open...avai/riv/aktivita	I
http://linked.open...avai/riv/aktivity	I
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Sobotovičová, Šárka Janoušková, Jana Blechová, Beáta
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Slezská univerzita v Opavě / Obchodně podnikatelská fakulta v Karviné
http://linked.open...dnocenehoVysledku	113681
http://linked.open...ai/riv/idVysledku	RIV/47813059:19520/13:#0002379
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Tax performance; tax rate; tax system; value added tax (en)
http://linked.open.../riv/klicoveSlovo	value added tax Tax performance tax rate tax system
http://linked.open...ontrolniKodProRIV	[F4B40E3F13B8]
http://linked.open...v/mistoKonaniAkce	Paris, France
http://linked.open...i/riv/mistoVydani	Neuvedeno
http://linked.open...i/riv/nazevZdroje	Recent Advances in Energy, Environment, Economics and Technological Innovation
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	3 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	BLECHOVÁ, Beata JANOUŠKOVÁ, Jana SOBOTOVIČOVÁ, Šárka
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2013-10-29 (xsd:date)
number of pages	6 (xsd:int)
http://purl.org/ne...btex#hasPublisher	WSEAS Press
https://schema.org/isbn	978-960-474-343-8
http://localhost/t...ganizacniJednotka	19520

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