Search Results

You are looking at 1 - 10 of 52 items :

  • Keyword: taxation, x
Clear All Modify Search
The Modern VAT

The Modern VAT »

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

DOI: http://dx.doi.org/10.5089/9781589060265.071

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax...

Uganda

Uganda »

Source: Uganda : Managing More Effective Decentralization

Volume/Issue: 2006/279

Series: IMF Working Papers

Author(s): Giorgio Brosio , Ehtisham Ahmad , and Maria Gonzalez

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2006

ISBN: 9781451865394

Keywords: local authorities, local governments, primary education, local government, primary school, Taxation, Subsidies, and Revenue: General,

This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy....

A Quest for Revenue and Tax Incidence in Uganda

A Quest for Revenue and Tax Incidence in Uganda »

Source: A Quest for Revenue and Tax Incidence in Uganda

Volume/Issue: 2001/24

Series: IMF Working Papers

Author(s): John Matovu , Duanjie Chen , and Ritva Reinikka-Soininen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2001

ISBN: 9781451844146

Keywords: Tax Incidence, tax rate, tax system, excise taxes, Taxation and Subsidies: Incidence, Business Taxes and Subsidies including sales and value-added (VAT),

This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which taxes are progressive and investigates whether tax reforms have made the poor better or worse of...

Taxation and Development: Again

Taxation and Development: Again »

Source: Taxation and Development : Again

Volume/Issue: 2012/220

Series: IMF Working Papers

Author(s): Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2012

ISBN: 9781475510294

Keywords: Taxation and development, state building, large taxpayer office, informality, taxation, tax design, tax system, tax reform, tax policy, Structure and Scope of Government: General

Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that...

3 Is the VAT a Particularly Effective and Efficient Tax?

3 Is the VAT a Particularly Effective and Efficient Tax? »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

Despite the evident importance of the spread of the VAT, there have been almost no systematic attempts to progress beyond anecdote in evaluating its performance. Is there any evidence that adoption of the VA...

4 Understanding the Revenue Performance of VATs

4 Understanding the Revenue Performance of VATs »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

The focus in the previous chapter was on the contribution that the VAT has made within the wider tax system, not the nature or determinants of the performance of the VAT itself. It is to those issues that th...

5 Collection Costs and the Complexity of VAT

5 Collection Costs and the Complexity of VAT »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

One charge commonly leveled at the VAT is that it is an intrinsically complex tax, cumbersome to both authorities and the taxpayer and, consequently, ill-suited to developing countries in which familiarity w...

6 A Survey of Advice and Experience

6 A Survey of Advice and Experience »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

Many important issues arise in designing and implementing a value added tax. While the headline rate of the tax naturally attracts most attention in public discussions, issues concerning the base and adminis...

7 Rate Differentiation

7 Rate Differentiation »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

This chapter and the next focus on two key aspects of VAT design: the number of distinct rates charged, and the extent to which particular items or traders are exempted. These in turn relate to one of the qu...

8 Exemptions

8 Exemptions »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

An exemption occurs when output is untaxed but input tax is not recoverable. 76 It is thus an aberration in terms of the basic logic of VAT. But exemptions are of great practical...