The Golden Tax Project, value-added tax statistics, and the analysis of internal trade in China

Xing, Weibo; Whalley, John

doi:10.1016/j.chieco.2014.05.005

Cited by 32 publications

(17 citation statements)

References 8 publications

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“…They reported that there is no evidence of an S-Curve at the aggregate level; however, disaggregate data by commodity (two and three digit SITC classifications) indicate the existence of such a curve in almost 50% of the cases in a sample of almost 100 industries. Xing and Whalley (2014) used a database on the commodity transactions of firms to analyse internal trade in China. They found a positive relationship with international trade in most cases, which suggests complementarity between the two.…”

Section: Introductionmentioning

confidence: 99%

Trade Flows and Trade Specialisation: The Case of China

2015

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Using annual data for the periods 1992-2012, this paper examines trade flows between China and its main trade partners in Asia, North America and Europe, and whether increasing trade has led to industrial structural adjustment and changes in China's trade patterns. The analysis is based on both economic indicators and the estimation of a gravity model, and applies recently developed panel data methods that explicitly take into account unobserved heterogeneity, specifically the fixed effect vector decomposition (FEVD) technique. The findings confirm the significant change in China's trading structure associated with the fast growth of foreign trade. In particular, there has been a shift from resource-and labour-intensive to capital-and technology-intensive exports.

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Section: Introductionmentioning

confidence: 99%

Trade Flows and Trade Specialisation: The Case of China

2015

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“…For most countries, the revenue is generated through taxation, that comprises of direct and indirect tax. The contribution to national fiscal revenue through the implementation of VAT by the developing countries, such as China, is much more than the developed countries (Xing & Whalley, 2014) and VAT has become the major source of tax revenue for China (Liu & Lu, 2015). In Malaysia, the implementation of GST is aimed to improve the revenue collection and reduce the nation's growing budget deficit, which ultimately could increase the standard of living among Malaysians as a whole.…”

Section: Improved Standard Of Living Towards Building the Nationmentioning

confidence: 99%

“…According to Xing & Whalley (2014), the government will levy the VAT to the value added at each of the chain in order to avoid double taxation. Therefore, the net tax payable would represent the one on the value-added goods processed and distributed or services rendered (Carvalho & Lian, 2010).…”

Section: Fair Pricing To Consumersmentioning

confidence: 99%

Goods and Services Tax (GST): The Importance of Comprehension Towards Achieving the Desired Awareness Among Malaysian

et al. 2017

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In line with the implementation of value added tax (VAT) by 160 countries, Malaysia has taken its own path with the introduction of goods and services tax (GST) starting from 1 April 2015 to replace its previous tax system. This new tax system has been announced on 25 October 2013, which has given about 17 months for businesses and people in Malaysia to make a complete preparation for GST. GST is proven to be the fairer tax system to overcome the previous one which was not only limited in scope, but also came with a number of inherent weaknesses. Therefore, in order to achieve the desired awareness regarding GST, it is essential that all Malaysians have the required level of understanding in terms of its concepts, scopes, charges and mechanisms. This paper discusses the benefits of GST for the nation in the long run as well as the negative perceptions from the public. This should reveal the additional steps to be taken by the regulators in ensuring a better comprehension of this new tax system among the citizens as a support for the government's tax reform, which has been programmed for Malaysia to move towards a high-income nation.

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“…The project, established in 1994, relies on a database built from the electronic VAT invoices collected as part of the management information system for tax administration (Xing and Whalley, 2014). The government also uses this information to analyze internal trade patterns and design policies based on the insights generated (Xing and Whalley, 2014).…”

Section: Governance Structure and Regulatory Frameworkmentioning

confidence: 99%

“…Specific challenges in administering the VAT for China were counterfeiting, invoice reselling, or outright theft of invoices (Xing and Whalley, 2014).…”

Section: Chinamentioning

confidence: 99%

Big Data in the Public Sector: Selected Applications and Lessons Learned

Tomar¹,

Guicheney²,

Kyarisiima³

et al. 2016

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work is licensed under a Creative Commons IGO 3.0 Attribution-NonCommercial-NoDerivatives (CC-IGO BY-NC-ND 3.0 IGO) license (http://creativecommons.org/ licenses/by-nc-nd/3.0/igo/legalcode) and may be reproduced with attribution to the IDB and for any noncommercial purpose. No derivative work is allowed.Any dispute related to the use of the works of the IDB that cannot be settled amicably shall be submitted to arbitration pursuant to the UNCITRAL rules. The use of the IDB's name for any purpose other than for attribution, and the use of IDB's logo shall be subject to a separate written license agreement between the IDB and the user and is not authorized as part of this CC-IGO license.Note that link provided above includes additional terms and conditions of the license. ABSTRACTThis paper analyzes different ways in which big data can be leveraged to improve the efficiency and effectiveness of government. It describes five cases where massive and diverse sets of information are gathered, processed, and analyzed in three different policy areas: smart cities, taxation, and citizen security.

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The Golden Tax Project, value-added tax statistics, and the analysis of internal trade in China

Cited by 32 publications

References 8 publications

Trade Flows and Trade Specialisation: The Case of China

Trade Flows and Trade Specialisation: The Case of China

Goods and Services Tax (GST): The Importance of Comprehension Towards Achieving the Desired Awareness Among Malaysian

Big Data in the Public Sector: Selected Applications and Lessons Learned

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