Value‐Added Tax, Input–Output Linkages and Informality

Hoseini, Mohammad

doi:10.1111/ecca.12310

Cited by 10 publications

(3 citation statements)

References 30 publications

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“…Value Added Tax (VAT) is a tax that is collected and charged to personal taxpayers or corporate taxpayers who have become Taxable Entrepreneurs (PKP) for the sale and purchase of goods and services [5]. The legal basis for the imposition of VAT tax is the Basic Law No.…”

Section: Value Added Tax (Vat)mentioning

confidence: 99%

Analysis of Input Tax Recalculation to Hospital Services (Case Study at PT CRB)

Pradnyastuti¹,

Utthavi²,

Ayuni³

2021

JASAFINT

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PT CRB is a taxpayer who has a business in the field of medical health services specifically eye hospital. Initially, PT CRB only reported its monthly Value Added Tax (VAT) from January to December 2019. However, the reported amount of Input Tax wasn’t in accordance. Input Taxes from drug purchases can’t be separated exactly between delivery of drugs that are VAT payable and non-VAT payable, so the Input Taxes can’t be fully credited and must be calculated with the guidelines of the Minister of Finance Regulation No. 135/PMK.11/2014. The purpose of this research was to determine the calculation of PT CRB Input Tax in 2019, the results of the recalculation of Input Taxes in accordance with PMK 135/PMK.11/2014, and the analysis of recalculated Input Taxes impact. The types of data used in this research are qualitative and quantitative data with secondary data sources. Data collection in this research is using interview techniques and documentation techniques. The data analysis technique used in this research is quantitative descriptive data analysis. Based on the results of the research, it can be concluded that the calculation of Input Tax on hospital services before recalculation shows that the total Input Tax reported by PT CRB in 2019 is about Rp. 180,518,250 and it has been fully credited. Results of the recalculation of Input Tax on hospital services at PT CRB 2019 based on PMK 135/PMK.11/2014 is Input Tax that can be credited during the January to December 2019 tax period is only Rp 63,914,935. The results of recalculated Input Taxes impact analysis are in the form of underpaid VAT of Rp 116,603,315 that be the main impact and the impact of administrative sanctions in the form of interest of 2% due to late payment of taxes.

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Section: Value Added Tax (Vat)mentioning

confidence: 99%

Analysis of Input Tax Recalculation to Hospital Services (Case Study at PT CRB)

Pradnyastuti¹,

Utthavi²,

Ayuni³

2021

JASAFINT

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“…This is precisely so that he can apply input VAT and thus reduce his tax liability to the state. In the article Hoseini [9] describes this property as a "self-enforcing" property and thoroughly examines in the links between VAT payers, VAT, non-VAT payers and the impact on economic sectors.…”

Section: Introductionmentioning

confidence: 99%

Securing Orders as a Tool in the Fight against Tax Evasion: Czech Republic Case Study

et al. 2021

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Research background: Combating tax evasion is part of tax administration in most countries. As globalization progresses, tax evasion and tax fraud are growing. All this has a negative impact on tax revenues of state budgets. Globalization is helping to apply similar practices by states against tax evasion. Within the EU, it is mainly about harmonization and common procedures for VAT. Revenues from VAT are a significant revenue of the state budget also in the Czech Republic, therefore various tools are used in the constant fight against VAT fraud. Purpose of the article: The aim of the article is to evaluate the effectiveness of securing orders in the fight against VAT fraud in the Czech Republic. Methods: Data for the monitored period 2014 - 2018 were obtained from documents of the Financial Administration of the Czech Republic. The analysis of securing orders and the estimation of the costs of their issuance is performed based on the stated data. Subsequently, the effectiveness of issued securing orders in the monitored period is evaluated. Findings & Value added: In the context of globalization, a number of studies deal mainly with the causes and effects of tax arrears, tax evasion and the tax gap. This paper discusses the fight against tax evasion, focusing on a specific instrument - securing orders. Based on the analyzes, an estimate is made of the costs of issuing securing orders. Subsequently, the effectiveness of securing orders is evaluated as one of the instruments in the fight against VAT fraud.

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“…In Latin America, for instance, only about 8.5 per cent of the population in the first quintile of the income distribution receive social insurance benefits, and this share goes down to 5 per cent and 1.6 per cent in sub-Saharan Africa and among low-income countries, respectively (Niño-Zarazúa 2019). Firms operating in the informal economy also face barriers to entry into consumer markets and value chains in industrial production due to low productivity and low-quality products (La Porta and Shleifer 2014;Masatlioglu and Rigolini 2008), credit rationing from formal lenders (Straub 2005;Wellalage and Locke 2016), and exclusion from tax benefits and other government schemes (Hoseini 2020).…”

Section: Introductionmentioning

confidence: 99%