The VAT in practice: equity, enforcement, and complexity

Mascagni, Giulia; Dom, Roel; Santoro, Fabrizio; Mukama, Denis

doi:10.1007/s10797-022-09743-z

Cited by 24 publications

(11 citation statements)

References 35 publications

(33 reference statements)

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“…Second, we also add to the increasing literature which investigates tax compliance using administrative data in developing countries. Studies by Almunia et al (2021) in Uganda, Mascagni et al (2019) in Rwanda, and Jouste, Barugahara, et al (2021) and in Uganda all contribute to the knowledge on the internal and external discrepancies in administrative tax data in these respective countries based on an intervention, as this study does. Third, our study broadens the understanding of how VAT compliance can be enforced in less-formalized public systems and ascertains whether VAT withholding systems have the potential to increase tax output and the number of taxpayers.…”

Section: Introductionmentioning

confidence: 71%

Assessing the impact of an intervention to withhold value-added tax in Zambia

Adu-Ababio¹,

Koivisto²,

Kumwenda³

et al. 2023

WIDER Working Paper

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Section: Introductionmentioning

confidence: 71%

Assessing the impact of an intervention to withhold value-added tax in Zambia

Adu-Ababio¹,

Koivisto²,

Kumwenda³

et al. 2023

WIDER Working Paper

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“…The issues involved are bigger than that. The outdated legislation is caused by obsolete VAT policies and theoretical frameworks that have not changed to accommodate the nancial services market's evolution in terms of complexity (Mascagni et al, 2022) and technological innovations in how services are commercialised.…”

Section: Discussion Andmentioning

confidence: 99%

Future VAT Regime for Financial Services from a Stakeholder Perspective: Analysis of the European Commission 2020 Public Consultation’s Position Papers

Pardete,

Santos,

Leote

2024

ECTA

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This study sought to address the challenges of formulating the European Union’s value-added tax (VAT) reform for the financial services sector and implementing the proposed changes. The concerns and suggestions submitted by this sector’s stakeholders during the European Commission’s 2021 public consultation are used as inputs. The research included automated computer-assisted content analysis of fifty-two position papers, using up-to-date text mining techniques to define four cluster containing the most salient terms. An in-depth critical review highlighted the most significant concerns and suggested alterations to the current VAT framework. The results include a three-layered discussion model that goes well beyond a straightforward one-shot discussion of whether financial services should charge VAT. First, the technical rationality view of not charging VAT when providing financial services is no longer applicable. Second, intermediary and cost-sharing groups are characteristic of these services, which puts into question the tax’s neutrality principle if the current VAT exemption regime remains in place. Last, abolishing the VAT exemption for these services could put an especially heavy burden on end consumers and small businesses, thereby implying extra measures will be needed to avoid a strongly negative socioeconomic impact. Significant implications for theory, practice and policy are presented. Value-added tax (VAT), Financial service, Insurance service, Tax policy, Public consultation, European Commission, Data mining, VOSviewer

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“…The administration of VAT is complicated for several reasons. First, value-added tax (VAT) necessitates credit for all inputs, making it difficult to administer and potentially costing taxpayers money in compliance (Mascagni et al, 2023). Second, various nations have varied designs and implementations of VAT, which can lead to varying degrees of complexity (Sovos, 2021).…”

Section: Administration Of Deposit Obligationsmentioning

confidence: 99%

Managing Value-Added Tax Issues in Village Budget Execution

Antares,

Nurhidayati

2024

RISET

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In administering the Village Budget, one of the village treasurer's obligations is compliance with the tax obligations, including value-added tax (VAT). The concept of VAT collection by the village treasurer differs from the general mechanism where sellers of goods or services confirmed as taxable entrepreneurs are VAT collectors. The village treasurer's mechanism for collecting VAT is unique; the village treasurer requests a bill that includes the amount of VAT owed from the partner taxable entrepreneurs. Village treasurer compliance in carrying out tax obligations still needs to improve. From previous research, the factors influencing village treasurer tax compliance are low awareness and level of tax knowledge and the assumption that taxes are complicated. By using the qualitative descriptive approach, this study aims to explain how to manage finances, especially in collecting VAT, depositing VAT payable that has been collected, and reporting VAT. This study reveals that VAT administration is more straightforward than some village treasurers assume.

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The VAT in practice: equity, enforcement, and complexity

Cited by 24 publications

References 35 publications

Assessing the impact of an intervention to withhold value-added tax in Zambia

Assessing the impact of an intervention to withhold value-added tax in Zambia

Future VAT Regime for Financial Services from a Stakeholder Perspective: Analysis of the European Commission 2020 Public Consultation’s Position Papers

Managing Value-Added Tax Issues in Village Budget Execution

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