Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/91823
Type of publication: Tezės kituose recenzuojamuose leidiniuose / Theses in other peer-reviewed publications (T1e)
Field of Science: Ekonomika / Economics (S004)
Author(s): Miceikienė, Astrida
Title: Assessment of Value-Added Tax Effectiveness
Is part of: 2nd International conference on food and agricultural economics [elektroninis išteklius]: proceedings book (full texts-abstracts-posters), 27th -28th April 2018, Alanya, Turkey. Alanya: Alanya Alaaddin Keykubat University, 2018
Extent: p. 266
Date: 2018
Keywords: Value-added tax;Value-added tax effectiveness;SAW metod
ISBN: 9786052451960
Abstract: Assessment of value-added tax (VAT) effectiveness is not a new phenomenon in scientific research domain (De Oliveira, Costa, 2015; Hybka, 2009; Matthew, 2003; Schaffer, 2000). Nonetheless, it could be noted that assessment of effectiveness of this tax is usually treated from a narrow perspective, i.e. in terms of collection of the maximum tax revenue at the minimum administrative costs. The concept of effectiveness, however, covers a lot more tax components, and its assessment cannot be limited to one or two aspects only, meaning that only a comprehensive analysis may help identify the disadvantages and advantages of the tax (Mansor, 2005; Ufier, 2014 et al.). The object of this research is therefore combined assessment of VAT effectiveness. Research aim – to design the methodology for assessment of VAT effectiveness enabling comprehensive assessment of VAT effectiveness. In the course of the research work, it has been found that there is no uniform comprehensive methodology for objective assessment and comparison of VAT effectiveness in individual countries. The most common are the most informative quantitative methods for assessment of VAT effectiveness related to analysis of the tax revenue structure, assessment of the general tax burden and VAT burden, analysis of changes in tax revenues generated by VAT and tax rates based on the Laffer Curve model. There is shortage of methods that would enable inclusion of qualitative indicators into assessment of VAT effectiveness. Selection of quantitative and qualitative indicators defining VAT effectiveness and integration of the selected indicators under the multi-criteria SAW method underlies the methodology for assessment of VAT effectiveness designed during the research (Chen, 2015; Ufier, 2014). The methodology covers the criteria of tax revenue collection and tax administration complexity
Internet: http://www.ageconalanya.com/ICFAEC%202018%20PROCEEDINGS%20BOOK.pdf
http://www.ageconalanya.com/ICFAEC%202018%20PROCEEDINGS%20BOOK.pdf
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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