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Statements

Subject Item
n2:RIV%2F47813059%3A19520%2F13%3A%230002379%21RIV14-MSM-19520___
rdf:type
n7:Vysledek skos:Concept
dcterms: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.
dcterms:title
VAT and Improving its Performance VAT and Improving its Performance
skos:prefLabel
VAT and Improving its Performance VAT and Improving its Performance
skos:notation
RIV/47813059:19520/13:#0002379!RIV14-MSM-19520___
n7:predkladatel
n8:orjk%3A19520
n3:aktivita
n4:I
n3:aktivity
I
n3:dodaniDat
n11:2014
n3:domaciTvurceVysledku
n14:3149994 n14:6632483 n14:7398751
n3:druhVysledku
n13:D
n3:duvernostUdaju
n19:S
n3:entitaPredkladatele
n15:predkladatel
n3:idSjednocenehoVysledku
113681
n3:idVysledku
RIV/47813059:19520/13:#0002379
n3:jazykVysledku
n12:eng
n3:klicovaSlova
Tax performance; tax rate; tax system; value added tax
n3:klicoveSlovo
n16:tax%20rate n16:value%20added%20tax n16:tax%20system n16:Tax%20performance
n3:kontrolniKodProRIV
[F4B40E3F13B8]
n3:mistoKonaniAkce
Paris, France
n3:mistoVydani
Neuvedeno
n3:nazevZdroje
Recent Advances in Energy, Environment, Economics and Technological Innovation
n3:obor
n20:AE
n3:pocetDomacichTvurcuVysledku
3
n3:pocetTvurcuVysledku
3
n3:rokUplatneniVysledku
n11:2013
n3:tvurceVysledku
JANOUŠKOVÁ, Jana BLECHOVÁ, Beata SOBOTOVIČOVÁ, Šárka
n3:typAkce
n18:WRD
n3:zahajeniAkce
2013-10-29+01:00
s:numberOfPages
6
n21:hasPublisher
WSEAS Press
n17:isbn
978-960-474-343-8
n10:organizacniJednotka
19520