. "VAT and Improving its Performance"@en . "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 . . "VAT and Improving its Performance" . "6"^^ . "[F4B40E3F13B8]" . "19520" . . "VAT and Improving its Performance" . . . "113681" . . "Tax performance; tax rate; tax system; value added tax"@en . "Paris, France" . "JANOU\u0160KOV\u00C1, Jana" . . . . . . . "978-960-474-343-8" . . "RIV/47813059:19520/13:#0002379" . "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." . "Recent Advances in Energy, Environment, Economics and Technological Innovation" . "BLECHOV\u00C1, Beata" . "VAT and Improving its Performance"@en . "I" . . "3"^^ . . "SOBOTOVI\u010COV\u00C1, \u0160\u00E1rka" . . . "3"^^ . . "RIV/47813059:19520/13:#0002379!RIV14-MSM-19520___" . "2013-10-29+01:00"^^ . "WSEAS Press" . "Neuvedeno" . .