Relevant bibliographies by topics / Taxation (Indirect)

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Taxation (Indirect)'

Author: Grafiati
Published: 29 July 2024
Last updated: 31 July 2024

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Journal articles on the topic "Taxation (Indirect)"

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Lasok, K. P. E. "Indirect Taxation." European Business Law Review 16, Issue 3 (June 1, 2005): 519–32. http://dx.doi.org/10.54648/eulr2005028.

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Атаманчук, Н. І. "Principles of indirect taxation." National Technical University of Ukraine Journal. Political science. Sociology. Law, no. 4(40) (December 10, 2018): 81–85. http://dx.doi.org/10.20535/2308-5053.2018.4(40).194245.

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Атаманчук, Н. І. "Principles of indirect taxation." National Technical University of Ukraine Journal. Political science. Sociology. Law, no. 4(40) (December 10, 2018): 81–85. http://dx.doi.org/10.20535/2308-5053.2018.4(40).194248.

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Truyts, Tom. "Signaling and indirect taxation." Journal of Public Economics 96, no. 3-4 (April 2012): 331–40. http://dx.doi.org/10.1016/j.jpubeco.2011.11.004.

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Thanapornpun, Rungsan, and Pranee Tinakorn. "Indirect taxation in ASEAN." Journal of Development Economics 19, no. 1-2 (September 1985): 199–201. http://dx.doi.org/10.1016/0304-3878(85)90046-x.

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Peitz, Martin, and Markus Reisinger. "Indirect Taxation in Vertical Oligopoly." Journal of Industrial Economics 62, no. 4 (December 2014): 709–55. http://dx.doi.org/10.1111/joie.12059.

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PEARSON, MARK, and STEPHEN SMITH. "1992: Issues in Indirect Taxation." Fiscal Studies 9, no. 4 (November 1988): 25–35. http://dx.doi.org/10.1111/j.1475-5890.1988.tb00329.x.

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Dierickx, I., C. Matutes, and D. Neven. "Indirect taxation and cournot equilibrium." International Journal of Industrial Organization 6, no. 3 (January 1988): 385–99. http://dx.doi.org/10.1016/s0167-7187(88)80019-5.

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Henry, S. G. B., and E. Karakitsos. "INFLATION, UNEMPLOYMENT AND INDIRECT TAXATION." Bulletin of Economic Research 39, no. 1 (January 1987): 29–47. http://dx.doi.org/10.1111/j.1467-8586.1987.tb00230.x.

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Golosov, Mikhail, Narayana Kocherlakota, and Aleh Tsyvinski. "Optimal Indirect and Capital Taxation." Review of Economic Studies 70, no. 3 (July 2003): 569–87. http://dx.doi.org/10.1111/1467-937x.00256.

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Dissertations / Theses on the topic "Taxation (Indirect)"

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Refaqat, Saadia. "Social incidence of indirect taxation in Pakistan (1990-2001)." Thesis, University of Bath, 2008. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.512252.

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This study aims at measuring the social incidence of indirect taxes in Pakistan as a result of the tax reform process specifically carried out in the area of indirect taxes (1990-2001). The intention is to analyze how indirect tax reform reflects the policy objectives particularly in the light of equity and distributional considerations envisaged in the tax reform strategy. Whilst one aim is to reflect on the aggregate indirect tax incidence overtime at the national as well as the urban/rural level, the second objective is to provide a high level of disaggregation of incidence picture in order to explore the sensitivity of tax incidence in terms of key commodities. Additionally, this study attempts to illustrate the sensitivity of estimated tax incidence results to the assumption of zero demand responses and to identify welfare enhancing directions of tax reform for Pakistan at the margin by using the marginal theory of tax reform. The findings of this study seem to indicate that a move from dependence on trade tax revenues to GST/VAT revenues for Pakistan has made the overall indirect tax system a little more progressive. It appears post- reform indirect tax incidence is sensitive to taxation of key commodities including sugar, edible oils and basic fuel/utilities. Incidentally, taxation of these commodities also appears to have strong distributional effects on the poor. Whilst exploring the sensitivity of estimated tax incidence results to the incorporation of behaviour responses, our estimated results do not appear to be very sensitive to this incorporation. Furthermore, directions of welfare enhancing tax reform (at the margin) for Pakistan reveal that a reduction in the price of basic food (including beef, wheat, milk and pulses) should be welfare enhancing; taxation of sugar maybe efficient but not equitable, while only taxation of vegetable ghee simultaneously fits both criterion.
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Thurneysen, Bastian. "Taxation of Offshore Indirect Transfers (OIT) in developing countries." Master's thesis, Faculty of Law, 2020. http://hdl.handle.net/11427/32373.

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In a world of globalized capital, individuals, companies, individuals, and nations, often benefit from investment opportunities in which capital is free to flow across borders and jurisdictions with limited restrictions. Foreign direct investment in developing nations is certainly one of the perceived benefits of this milieu in which capital is liberalized, as it often provides critical funds for resource extraction, industrial growth or increased agricultural output, and, supposedly, an overall influx of positive development potential (Rixen, 2015: 325). Indeed, many developing nations work very hard to attract foreign investment capital, including through tax incentives, which can create opportunities for utilizing natural resources, employment, and infrastructure development. Overall, international investment is often portrayed as win-win scenario, with some, but few drawbacks. However, this does not mean that the international flow of capital is not without its complications. Not all pertinent actors involved in the global chains of investment, industry, and development, feel as though the international system is a level playing field for all parties. This is particularly true when it comes to the notion of taxation, which is on one hand largely a domestic issue, meaning that taxation policy is ultimately in the jurisdiction of national governments. Yet with that said, the international arena in the early part of the second millennium is a world of international business in which capital investment flows readily across and between jurisdictions, heightening the need for more robust, creative, and far-reaching policy and legislation that allows nations to capture the taxable income generated from their domestic resources in foreign destinations, because of the high degree of foreign ownership through globalized capital (Toledano, Bush, & Mandelbaum, 2017: 13). Depending on the country in question, this can be a daunting task. The reality of the international arena is one of countries that are divided across a spectrum of wealth, from a small number of very wealthy and powerful nations, (from which stem most of the powerful corporations and other investment engines), to those who struggle to meet the basic needs of their people, and to maintain stable governance. It is those nations at the lower end of the scale that are generally recognized as being the most vulnerable to powerful international forces. The economic drivers in such nations are often found in raw resources, whether in labour, mineral deposits, or agriculture, most of which rely on some degree of foreign investment both in capital and technological capacity in order to harness and extract their value (Kosters, 2004: 7). In turn, the taxes that are generated from such activity not only play a substantial role in filling the coffers of these governments, but are one of the few potential resources for meaningful earnings for the state, in countries where they are most needed, primarily for very basic needs of infrastructure and daily governance (Marais, 2018: 611). Increasingly over the past decades, it has been recognized that there is a great deal more that powerful countries and institutions can and perhaps should do in order to help the less powerful harness their wealth, from taxation and other sources (Kosters, 2004: 7). As of more recent years, various institutions have entered the fray in regard to development and related issues like taxation at the international level, operating via collective agreements. These include groups such as the Organization for Economic Cooperation and Development (OECD), International Monetary Fund (IMF), and World Bank. While several international bodies, the OECD included, provide some guidance and direction for taxation, these agreements are voluntary, and do not supersede the power or responsibility of national governments to monitor the usage, flow, and taxation of national resources. Further, there is a notable critique on the somewhat conflictual nature of these institutions, in that they get their power from the same powerful nations whose business elites have been benefiting from lopsided power dynamics on the international level all along, and in many ways, despite the good intentions of some initiatives on their part, on the whole, they continue to do so, meaning that developmental needs and the ethics of equity and fairness still must fight to be recognized against a backdrop of profiteers who are in many ways loathe to surrender their advantages, whether they are deemed to be fair or not (Marais, 2018: 612). In briefly considering the taxation landscape in regard to OITs, at present there exists a variety of approaches. On one hand there are some guidelines presented by some intergovernmental organizations, for example, the OECD, which suggests taxation of OITs in some limited cases. However, this serves as a guideline for member countries and not a regulation. It should be further noted that, regardless of policy source and orientation, any application of taxation to OITs can only occur when a nation has a suitable domestic taxation policy in place, as such taxes are ultimately under the authority of national governments where the resource resides. This has led some researchers to comment on the distinction between developed and developing nations when it comes to the value and importance of taxing OITs, whereby it may be very much in the interest of developing countries to harness the tax on this activity, and much less important for developed nations (Lau, 2015:43) . This is owing largely to the fact that such holdings and transfers by multinationals are far more common in developing nations, and to the fact that the taxes on such. This may provide a meaningful backdrop for understanding the variance in approach to OITs from nation to nation, as well as create a focal point for understanding how developing nations in particular can use taxation as one of the tools needed to harness the power of its own resources in order to better foster development.
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Rebello, Dustin Wade. "The financial impact of direct and indirect taxes on a company in Business Rescue." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/22837.

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Companies form the backbone of the South African economy and contribute significantly to the tax revenue of the country through both direct and indirect taxes. As a result of the 2007/2008 financial crisis businesses, especially private companies, have been under increasing financial pressure with many companies finally being liquidated as a result of these financial pressures. In 2011, as a means to aid financially distressed companies, the government introduced the concept of Business Rescue ("BR") into law through Chapter 6 of the Companies Act, No 71. of 2008 ("Companies Act"). Despite this attempt by government to provide companies with a means of financial relief BR has been relatively unsuccessful in SA with very few companies managing to be rescued. Companies due to their very nature are subject to many laws and regulations. It is for this reason that, when trying to consider the effectiveness of a particular law or regulation, one must look not only at the primary law but also consider the impact of any auxiliary laws and regulations that work in conjunction with the primary law. This dissertation therefore seeks to understand the financial impact of direct and indirect taxes ("Tax Laws") on a company in BR in order to determine whether these laws support or hinder BR. In this dissertation an overall understanding of BR is obtained by considering the development of BR in SA, the BR process as detailed in the Companies Act and the application of BR in SA including various statistics relating to BR. Thereafter we obtain an overall understanding of the Tax Laws that have been introduced in to SA law since the introduction of BR in SA law as well as some existing provisions of the Tax Laws that are applicable to companies in BR. From the understanding of these two laws we develop a financial evaluation criterion that is used to assess the financial impact of various tax strategies on a company in BR. For the final assessment of the financial impact of the Tax Laws an assessment is performed on the deductibility of BR expenditure in terms of S11(a) and 23(g) of the Income Tax Act, No. 58 of 1962 ("ITA"). Ultimately a conclusion is reached on the financial impact that the Tax Laws have on a company in BR and, at a high level, additional considerations that may improve the success rate of rehabilitating companies in BR.
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Nikolaou, Agelike. "Estimation of AIDS demand systems for Greece, with applications to the welfare effects of the EEC harmonisation of alcohol and tobacco taxes." Thesis, Birkbeck (University of London), 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297218.

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Flores, Benavides Rodrigo. "The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118169.

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In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted to the indirect tax credit set forth in the tax treaties concluded by Peru, including its practical application and the relation between such treaties and domestic legislation.
En las primeras secciones del artículo se revisan los dos tipos de doble imposición internacional, así como los principales mecanismos para su eliminación. Más adelante se analiza el crédito tributario indirecto en la ley tributaria peruana. La sección principal está dedicada al crédito indirecto previsto en los convenios tributarios suscritos por el Perú, incluyendo su aplicación práctica y la relación entre dichos convenios y la legislación doméstica.
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Dahlman, Roland. "Corporate form and international taxation of box corporations." Doctoral thesis, Stockholm : Acta Universitatis Stockholmiensis : Almqvist & Wiksell International [distributör], 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-1009.

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Brooks, Miki. "The long arm provisions of capital gain tax: An analysis of the capital gains tax consequences on the indirect disposal of immovable property by non-residents in selected African Countries." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/22990.

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A non-resident who disposes of a direct interest in immovable property or an indirect interest in immovable property through the disposal of shares may be subject to capital gains tax in the country in which the immovable property is situated. Certain African countries were selected and the capital gains tax consequences on disposal of such property were determined by analysing the domestic tax legislation of the country in which the property is situated. In addition, the effect of any applicable double tax agreement ('DTA') to such disposals was considered. In certain countries - such as Angola and Nigeria - in terms of their domestic tax legislation, a non-resident will not be subject to capital gains tax in the respective country where the property is situated regardless of the value of the shares that is attributable to immovable property. In certain countries - such as Mozambique, Namibia, Tanzania and Zimbabwe - in terms of their domestic tax legislation, a non-resident may be subject to capital gains tax upon the disposal of an interest in immovable property in the respective country in which the immovable property is held regardless of the value of the shares that is attributable to immovable property, unless a DTA provides otherwise. In certain other countries - such as Botswana, Ghana, Lesotho and South Africa - in terms of their domestic tax legislation, a non-resident may be subject to capital gains tax upon the disposal of an interest in immovable property in the respective country in which the immovable property is held, however this will depend in general on the percentage of the value of shares that is attributable to immovable property, unless a DTA provides otherwise. Certain countries domestic tax legislation have specific provisions regulating how this percentage is determined. A DTA may provide relief to taxpayers who are subject to capital gains tax in both their resident country and the source country, on the disposal of an interest in immovable property held in the source country. In terms of domestic tax legislation, where the non-resident is liable to pay capital gains tax in the source country, the non-resident will in general have to comply with the withholding tax and filing obligations of that country where applicable.
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Zigmantaitė, Algita. "Netiesioginių mokesčių reglamentavimas Europos Sąjungoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2007~D_20101124_204144-32418.

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Šiame darbe buvo analizuojami tam tikri netiesioginių mokesčių Europos Sąjungoje reglamentavimo aspektai – tiek pirmoje, tiek antroje darbo dalyje analizė buvo pradedama apžvelgiant kaip kito požiūris į tam tikrus reglamentavimo aspektus, kokių priemonių buvo imtasi, kitais žodžiais tariant, atrodė svarbu apžvelgti, kaip istoriškai kito požiūris į netiesioginių mokesčių reglamentavimą, be abejo, nepaliekant nuošalyje vieno iš svarbesnių aspektų – atsižvelgiant į bendruosius Bendrijos tikslus, peržvelgti, kaip buvo įgyvendintas (ar turėjo būti) siekis harmonizuoti reglamentavimą netiesioginių mokesčių srityje. Po harmonizavimo politikos istorinės apžvalgos buvo pereita prie konkrečių, šiuo metu galiojančių tiek pridėtinės vertės mokesčio, tiek akcizo reglamentavimo aspektų. Kaip vienu iš vertingų šaltinių buvo pasirinkta Europos Teisingumo Teismo praktika, kuri buvo vertinga iš esmės dėl dviejų pagrindinių priežasčių – remiantis Teismo praktika buvo galima išskirti tas sritis, kurių dabartinis reguliavimas vis dar išlieka problematiškas, be to, tose srityse, kur vis dar susiduriama su reglamentavimo neaiškumu ar dviprasmiškumu, pavyzdžiui, aiškinant tam tikras sąvokas, Teismo praktika buvo vertingas šaltinis stengiantis iššiaiškinti kokrečių normų prasmę. Galiausiai darbo išvadose buvo glaustai pateikti pagrindiniai probleminiai aspektai, kurie išryškėjo analizuojant tiek teisės aktus, tiek teismų praktiką bei užsienio teisės mokslininkų darbus – tokie kaip vis dar taikomi... [toliau žr. visą tekstą]
The subject of this master thesis was the analysis of certain aspects, regarding indirect taxes regulation in the European Union. The first and the second part of this paper cover the changes in the attitude to certain regulations aspects, what sort of measures have been taken, in other words, it seemed important to show the historical development of this attitude, nevertheless pay consideration to the harmonization policy in the field of indirect taxation, the way it had been introduced and implemented (or should be) with regard to the Community’s aims. After the introduction, regarding harmonization policy, both parts deal with certain aspects of the regulation of value added tax and excises. The practice of European Court of Justice has been beneficial mainly because firstly, it helped to disclose those areas, in which the regulation remains problematic and secondly, where regulation is still deemed as inexplicit – it has stood as a valuable source trying to clarify the real meaning of certain regulation aspects. Finally, conclusions have been made with regard to the analysis of laws and practice of the European Court of Justice. These are zero rates, applicable to the Value Added Tax, which do not comply with the common system of the value added tax, excise rates, which Member States are free to determine according to the fixed minimum rates and in this way to distort the common market.
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Gonzales, Bustos Juan Pablo. "Hacia la armonización fiscal en la Comunidad Andina." Doctoral thesis, Universitat de Barcelona, 2017. http://hdl.handle.net/10803/457531.

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El presente trabajo tiene por objetivo analizar la armonización fiscal en la Comunidad Andina (CAN), y pretende dar respuesta a la interrogante acerca del grado de cumplimiento de las Decisiones comunitarias sobre armonización de impuestos directos e indirectos. Si bien es cierto, que en la CAN, desde muy temprano se dio inicio a este proceso, no fue hasta 1989 cuando se planteó el retomar el tratamiento de este tema, poniendo en marcha un ambicioso programa de trabajo que culminó con la aprobación de un conjunto de Decisiones comunitarias con las cuales se dio inicio al proceso de armonización de la tributación indirecta, las cuales dieron paso a la aprobación de otro conjunto de Decisiones con las que se sentaron las bases de la armonización de los impuestos tipo valor agregado y selectivo al consumo, así como de los impuestos a la renta y al patrimonio. Esta labor armonizadora que le fue encomendada a la Comisión y la Secretaría General, también ha recibido contribuciones de parte del Tribunal de Justicia de la CAN, quienes en cumplimiento de sus respectivas atribuciones, han llevado adelante una serie de actividades tendentes a acercar las legislaciones de los Países miembros en esta materia. Hasta donde conocemos, son pocos los trabajos que analizan de forma directa el proceso de armonización fiscal en la CAN. Esta ausencia de estudios específicos sobre armonización fiscal en esta organización internacional es sorprendente, dado que la CAN representa, tras la Unión Europea, una de las organizaciones internacionales más desarrolladas, integrada por órganos e instituciones comunitarias, así como por un conjunto de normas de Derecho comunitario. La poca dedicación que la doctrina ha prestado al estudio de la armonización fiscal en la CAN pone en evidencia la necesidad de estudiar y atender esta temática. Así, con este trabajo se pretende aportar mayor claridad en la comprensión de este tema, de tal manera que pueda constituirse en un punto de partida en el análisis de la armonización fiscal en la CAN que día a día va cobrando mayor importancia. Para ello, se llevará adelante un análisis sucinto de los antecedentes, la situación actual y las perspectivas de la armonización de la tributación directa e indirecta en la CAN. Nuestro análisis evidencia que son 12 las Decisiones que la Comisión aprobó en esta materia; de entre estas, sólo cuatro hacen referencia de forma expresa a la armonización fiscal. Por otra parte, son 34 los procesos que el Tribunal de Justicia conoció en esta materia, de entre los que destacan por su importancia seis procesos ya que tuvieron gran relevancia en los lineamientos a seguir en la armonización negativa de la tributación directa e indirecta en la CAN. Por todo ello, es posible afirmar que se han dado los pasos necesarios para seguir avanzando en esta materia, aunque también es cierto que la armonización fiscal en la CAN es aún incipiente.
The objective of this paper is to analyze the tax harmonization in the Andean Community (ANC) and seeking to answer the question about the degree of compliance with the Community Decisions on the harmonization of direct and indirect taxes. However, in the ANC, this process was initiated very early and it was not until 1989 that the treatment of this issue was restarted, putting in place an ambitious work program that culminated with the approval of a set of Community decisions with which the process of harmonization of indirect taxation began. This process gave way to the approval of another set of Decisions through which the basis for the harmonization of taxes on value added and selective consumption, as well as taxes on income and wealth was established. This harmonizing work entrusted to the Commission and the General Secretariat has also received contributions from the Court of Justice of the ANC, which, in accordance with their respective powers, have carried out a series of activities with the objective of approaching the legislations of the Member States in this area. As far as we know, there are few studies that directly analyze the process of tax harmonization in the ANC. This lack of specific studies on tax harmonization in this international organization is surprising given that the ANC represents one of the most developed international organizations, composed of European Community bodies and institutions, and a set of rules of law Community level. The little dedication that the doctrine has given to the study of tax harmonization in the ANC highlights the need to study and attend this research topic. Therefore, this paper aims to provide a broader understanding about this issue, so that it can be a starting point in the analysis of tax harmonization in the ANC, which is becoming more important day by day. To this end, a brief analysis of the background, the current situation and prospects of the harmonization of direct and indirect taxation in the ANC will be carried out. On one hand, our analysis shows that there are 12 Decisions that the Commission approved in this matter, of which only four expressly refer to tax harmonization. On the other hand, there are 34 cases that the Court had knowledge about, of which six processes stand out because of their importance in the guidelines to be followed in the negative harmonization of direct and indirect taxation in the ANC. Therefore, it is possible to affirm that the necessary steps have been taken to continue making progress in this area, although it is also true that the fiscal harmonization in the ANC is still incipient.
El present treball té per objectiu analitzar l'harmonització fiscal a la Comunitat Andina (CAN), i pretén donar resposta a la interrogant sobre el grau de compliment de les decisions comunitàries sobre harmonització d'impostos directes i indirectes. Si bé és cert, a la CAN, des de molt d'hora es va donar inici a aquest procés, no va ser fins a 1989 que es va plantejar el reinici del tractament d'aquest tema, posant en marxa un ambiciós programa de treball que va culminar amb l'aprovació d'un conjunt de Decisions comunitàries amb les quals es va donar inici al procés d'harmonització de la tributació indirecta, les quals van donar pas a l'aprovació d'un altre conjunt de Decisions amb les que es van establir les bases de l'harmonització dels impostos tipus valor afegit i selectiu al consum, així com dels impostos a la renda i al patrimoni. Aquesta tasca harmonitzadora que li va ser encomanada a la Comissió i la Secretaria General, també ha rebut contribucions de part del Tribunal de Justícia de la CAN, que en compliment de les seves respectives atribucions, han portat endavant un seguit d'activitats tendents a apropar les legislacions els Països membres en aquesta matèria. Fins on coneixem, són pocs els treballs que analitzen de forma directa el procés d'harmonització fiscal a la CAN. Aquesta absència d'estudis específics sobre harmonització fiscal en aquesta organització internacional és sorprenent, atès que la CAN representa, després de la Unió Europea, una de les organitzacions internacionals més desenvolupades, integrada per òrgans i institucions comunitàries, així com per un conjunt de normes de Dret comunitari. La poca dedicació que la doctrina ha prestat a l'estudi de l'harmonització fiscal a la CAN posa en evidència la necessitat d'estudiar i atendre aquesta temàtica. Així, amb aquest treball es pretén aportar més claredat en la comprensió d'aquest tema, de tal manera que pugui constituir-se en un punt de partida en l'anàlisi de l'harmonització fiscal a la CAN que dia a dia va cobrant major importància. Per a això, es durà endavant una anàlisi succinta dels antecedents, la situació actual i les perspectives de l'harmonització de la tributació directa i indirecta a la CAN. La nostra anàlisi evidencia que són 12 les Decisions que la Comissió va aprovar en aquesta matèria, d'entre aquestes, només quatre fan referència de forma expressa a l'harmonització fiscal. D'altra banda, són 34 els processos que el Tribunal de Justícia va conèixer en aquesta matèria, d'entre aquests, destaquen per la seva importància sis processos ja que van tenir gran importància en els lineaments a seguir en l'harmonització negativa de la tributació directa i indirecta en la CAN. Per tot això, és possible afirmar que s'han donat els passos necessaris per seguir avançant en aquesta matèria, tot i que també és cert que l'harmonització fiscal a la CAN és encara incipient.
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Dermeikytė, Birutė. "Akcizų reglamentavimas Europos Sąjungoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090908_194045-43775.

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Akcizas – vienkartinis netiesioginis mokestis, kuriuo apmokestinamos tam tikros teisės aktų nustatytos prekės, išleistos vartojimui. Siekiant sukurti efektyvią Bendrijos vidaus rinką, kur vyktų laisvas prekių judėjimas, o rinkos santykių neiškreiptų skirtingas valstybių narių taikomas apmokestinimas, būtina akcizų mokestį Bendrijoje harmonizuoti. Šis procesas vyko dviem kryptimis: reglamentuojant bendrą mokesčio taikymo tvarką bei atskirų mokesčio objektų struktūrą ir tarifus. Dideli tam tikrų objektų tarifų skirtumai valstybėse narėse yra viena iš priežasčių, skatinančių nelegalią prekybą. Kita vertus, net ir suderinus tarifus valstybėse narėse, kontrabanda neišnyksta, jei ekonominės sąlygos jose išlieka nevienodos. Vykdydama stojimo į Europos Sąjungą įsipareigojimus, Lietuva suderino nacionalinius teisės aktus su Bendrijos reikalavimais, o tam tikrus jos nustatytus tarifus turi pasiekti per pereinamąjį laikotarpį konkretaus akcizų objekto atžvilgiu. Akcizų reglamentavimas Europos Sąjungoje netiesiogiai padeda įgyvendinti ir kitus tikslus: skatinant alternatyvius produktus, riboti neatsinaujinančių gamtos išteklių vartojimą ir saugoti aplinką nuo taršą ir klimato kaitą sukeliančių medžiagų.
Excise duty is a one-off indirect tax levied on specific goods produced for consumption. Having as an aim the creation of effective single market of the European Community with free movement of goods and market relations undistorted by the differences in the taxation systems between the member states, it is necessary to harmonize the excise duty in the Community. This has been achieved by regulating general rules of the use of the excise tax and by setting structure and rates of certain taxable objects. One of the reasons that promote the illegal market is related to great differences in the rates of certain taxable objects in member states. On the other hand, smuggling does not come to an end having approximated tax rates if economic conditions still are not of equal base. Due to its legal commitments under the burden of the European Union, Lithuania has implemented Community law given the permission to reach the minimum excise rates in transition periods. The regulation of the excise duty in the European Union is the indirect way to implement other objectives too: by setting the system of exemptions from excise taxation regarding bio-alternatives, the European Union seeks to limit the use of natural resources and to preserve the environment from substances causing climate change and pollution.
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Books on the topic "Taxation (Indirect)"

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Limited, CCH Asia Pte. ASEAN indirect taxes. Singapore: CCH, a Wolters Kluwer Business, 2013.

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Golosov, Mikhail. Optimal indirect and capital taxation. [Minneapolis, MN]: Federal Reserve Bank of Minneapolis, Research Dept., 2001.

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Due, John Fitzgerald. Indirect taxation in developing economies. Baltimore: Johns Hopkins University Press, 1988.

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Creedy, John. Indirect taxes in New Zealand. Wellington, NZ: Institute of Policy Studies, School of Government, Victoria University of Wellington, 2006.

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Kuznet︠s︡ov, Nikolaĭ Gennadʹevich. Razvitie kosvennogo nalogooblozhenii︠a︡ v Rossii. Rostov-na-Donu: Pegas, 2002.

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Rajemison, Harivelo. Incidence des taxes indirectes à Madagascar: Estimations mises à jour en utilisant le tableau entrée-sortie. Antananarivo, Madagascar: Repoblikan'i Madagasikara, Institut national de la statistique, 2003.

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Caeman, Wall, Institute of Public Administration (Ireland), and Ireland Combat Poverty Agency, eds. The distributional impact of Ireland's indirect tax system. Dublin: Institute of Public Administration, 2006.

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Madden, David. Indirect tax reform in Ireland. Dublin: Central Bank of Ireland, 1989.

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Latif, Umar. New treatise on taxation in developing countries. Karachi, Pakistan: I & A Research Publications, 1994.

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Datey, V. S. Taxmann's indirect taxes: Law & practice. 2nd ed. New Delhi: Taxmann Publications, 2008.

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Book chapters on the topic "Taxation (Indirect)"

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Riccardi, Lorenzo. "Indirect Taxation." In Introduction to Chinese Fiscal System, 83–114. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-8561-1_5.

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Goel, Sandeep. "Indirect taxation." In Finance for Non-Finance People, 370–84. Second edition. | Abingdon, Oxon ; New York, NY : Routledge, 2019.: Routledge India, 2019. http://dx.doi.org/10.4324/9780429196669-26.

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Sless, Henry. "Indirect Taxes." In 110 Years of Taxation from Pitt to Lloyd George, 97–129. Cham: Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-39218-4_5.

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Adedeji, Adebayo. "Federal finance and taxation: indirect taxes." In Nigerian Federal Finance, 157–85. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003451419-7.

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Shome, Parthasarathi. "Indirect Taxation Prior to GST: India Case Study." In Taxation History, Theory, Law and Administration, 259–69. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_23.

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Lawson, James A. "‘On the Policy Of Direct or Indirect Taxation’." In Irish Political Economy, 22–27. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003100881-4.

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Bhat, P. V., Nagesh Shastri, H. L. Ravindra, Sunita P. Bennur, and Suresh C. Meti. "Transforming the Ambit of Indirect Taxation through Technology." In Citizen Empowerment through Digital Transformation in Government, 221–37. Boca Raton: Chapman and Hall/CRC, 2021. http://dx.doi.org/10.1201/9781003111351-13.

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Fossati, Amedeo, Barbara Cavalletti, and Alberto Pench. "From Personal to Indirect Taxation: A General Equilibrium Approach." In Design and Reform of Taxation Policy, 95–112. Dordrecht: Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-015-7965-0_5.

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Aujean, Michel, and Ken Lennan. "The Community Internal Market: Direct and Indirect Taxation Issues." In Tax Harmonization and Financial Liberalization in Europe, 8–22. London: Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-22008-3_2.

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Adachi, Yoshimi. "The Burden of Indirect Taxation and Consumption Tax by Income Group." In The Economics of Tax and Social Security in Japan, 65–89. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-7176-8_3.

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Conference papers on the topic "Taxation (Indirect)"

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Çelik, Sabahat Binnur. "Turkey's Direct and Indirect Taxation Policy in terms of Tax Justice." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01564.

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Public finance is a branch of science which examines the activities' economic and finance aspects of the public sector. Public finance has three main objectives such as keeping the economy in balance, providing justice in the distribution of income and providing the economic development / growth. State has to create and apply some finance and economic policies according to those objectives. State can use mainly three tools which are public incomes (mostly taxes), public expenditures and public debt for to keep and to protect the economy in balance. While keeping and protecting the economy in balance, state must consider "justice" in every chosen policy. This work's subject is examining the taxation policy according to the types of taxes from the view of "justice in taxation" in Turkey. In order to reach a successful comment about this subject, we will consider the rate of direct and indirect taxes to total tax revenue. If there isn’t justice in taxation, this means that state couldn't apply appropriate policies in a successful way or didn't apply them because of its other purposes. We know that in this century the state is intrusive, effective and very powerful, so we can easily claim that state has responsibility from the lack of justice in taxation. It should not be forgotten that, ensuring "justice in taxation" is so important principle that, Turkish Constitution edited it as an order.
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Sidorova, Elena. "The impact of development of contractual relationship’s complex models of TNCs on country’s indirect taxation." In Proceedings of the International Scientific-Practical Conference “Business Cooperation as a Resource of Sustainable Economic Development and Investment Attraction” (ISPCBC 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/ispcbc-19.2019.107.

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Dinu, Mihai, Sorin Burlacu, Elena Crizantema Vâlcu, and Ovidiu Andrei Cristian Buzoianu. "Analysis of Fiscality and Economic Growth at EU Level." In 9th BASIQ International Conference on New Trends in Sustainable Business and Consumption. Editura ASE, 2023. http://dx.doi.org/10.24818/basiq/2023/09/024.

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Purpose/objectives: What this article proposes is to make a presentation as clear and current as possible of the member states' taxation, direct and indirect taxation being the main categories to which we refer. The choice of the theme was motivated by our interest in discovering the effects of some decisions taken at the European level. It is desired to discover the way and the impact in which taxation influences economic growth in the European community. Design/methodology: Mix research technique has been used. While qualitative research entails in-depth literature readings and reports, quantitative analysis entails presenting data via graphs and tables. Findings: Taxation was and will remain a main component in the general economy that influences the good functioning of a system. Its effectiveness is conditioned by the legal regulations that each state designs individually, but not without the influence of the communities of which it is a part. For example, Romania was conditioned upon its entry into the European Union to modify its laws in order to be at the same level as the states in the Union. It is a laborious process that takes a long time and is constantly changing and improving. The process of designing and implementing these programs is tried to be carried out as easily as possible for each individual state, being individualized by economy, regional power, global impact, etc. The progress of each country entered in this sense is very important and is constantly monitored, and periodic reporting is very useful. Originality/value: The work is an original research work conducted by the researchers. The findings will add to the body of knowledge on the area of research funding in Romania. Possible practical implications: The completed project is addressed to those people who are interested in the fiscal side of an economy, especially understanding the process of economic growth, how difficult it is to reach a favorable situation at such a high level.. It can also represent a starting point for bachelor's, master's level studies, in order to broaden general knowledge, or even in-depth study for a final paper.
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Chicu, Nadejda. "The impact of VAT and excise taxes on some economic processes." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.43.

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International experience shows that there is a stable relationship between the level of economic development of a country and the tax burden on the economy. Economically more developed countries can redistribute through the budget a large share of the national product produced in their economy. The maximum possible level of tax collection is determined by many factors depending on the level of socio-economic development of the country. Indirect taxes, especially VAT and excise taxes, are of great socio-economic importance and play an important role in the life of Moldova. Firstly, they are a significant source of state revenue, their share in the budget is significantly higher than the share of direct taxes. In the Republic of Moldova, the share of indirect taxes in budget revenues has varied by about 45% for many years, and the share of VAT alone exceeds 32%. Consequently, the amounts of accumulated indirect taxes redistributed through the budget have an impact on everything that is financed from the budget of Moldova. Indirect taxes also have an impact on the level of consumer prices, significantly increasing them for certain groups of goods (for example, fuel and tobacco products), therefore they are a factor in regulating the level of inflation, a means of influencing the dynamics and level of prices in the country. Thirdly, the system of collecting VAT and excise taxes affects production, the service sector (especially trade), the level of consumption, foreign economic activity, contributing to their growth or, conversely, reduction, that is, it allows you to regulate the movement of spheres of commodity circulation in accordance with the development goals of the state. All this determines that the problems of improving the taxation of VAT and excise taxes are currently extremely relevant for Moldova.
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Tokarev, Denis, Dmitry Tailakov, and Anton Ablaev. "Digital platform for E&P Assets Business Process Optimization with a Module for Estimation and Optimizing of Greenhouse Gases Emissions. Case Study." In SPE Russian Petroleum Technology Conference. SPE, 2021. http://dx.doi.org/10.2118/206607-ms.

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Resume Due to the increasing requirements for reducing the carbon footprint on the part of end users of hydrocarbons, there is a need to develop a system for automated analysis of the main business processes of oil and gas field development to assess greenhouse gas emissions, as well as for optimization in order to improve environmental safety. The paper describes a prototype of a platform that was developed for decarbonization of oil and gas enterprises using modern optimization tools and up-to-date methods for inventory of greenhouse gas emissions. The platform is based on the following models: – simulation model (IM) – simulates the company's business processes, identifying weaknesses and areas of potential development, is a set of mathematical algorithms for solving direct problems; – optimization model (OM) – allows to conduct a comprehensive analysis with a large number of parameters, excluding manual data processing and using automated information exchange between various software that is used in the oil and gas industry for modeling and monitoring of various processes, as well as developing various development options (taking into account geological conditions, geophysical interpretation, etc.). The initial conditions and the specified criteria related to economic indicators allow to solve the problem of finding the optimal parameters for the development of the selected asset. This paper shows the economic effect of implementing software based on a digital twin, implemented as a platform with the ability to build a model of an oil and gas asset, using various data (SAP, 1C, IPM GAP, Repos, Eclipse, etc.) and targets for the development. In the same way, the possible losses of the oil and gas industry from the introduction of additional carbon taxation and the potential for optimizing processes to minimize these costs are considered. IPCC methods are used to calculate greenhouse gas emissions, and direct, indirect, and fugitive emissions are considered in the calculation. The main conclusion is the need to reduce the costs for oil and gas companies and prepare modern automated digital solutions for accounting for greenhouse gas emissions in advance to achieve a zero-carbon footprint and maintain the competitiveness of the Russian oil and gas industry. As a result of the work done, the feasibility was justified, and the result was demonstrated to the customer for calculating greenhouse gas emissions based on digital twins of key business processes of oil and gas enterprises. The use of automated systems makes it possible to reduce the potential economic risks associated with the introduction of a carbon fee from large oil and gas consumers.
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Ivcheva, Radostina. "SHADOW ECONOMY AND CORRUPTION IN THE BALKANS – IS THERE A CONNECTION AND WHAT SHOULD BE DONE." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2021. http://dx.doi.org/10.47063/ebtsf.2021.0005.

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Economies in the Balkans are lagging behind more advanced countries in Europe in their economic development. In some sense that could be a result of the high share of the shadow economy in those countries. Research points out several causes of shadow activities such as low tax morale, high levels of unemployment, weak business environment and very high poverty levels, lack of trust in the state and the public institutions, high perceptions of corruption and also the high taxation levels. This issue affects directly the economy as well as indirectly the whole society. This paper aims to find a positive link between the volumes of the shadow economy and corruption in eight Balkan economies: Slovenia, Croatia, Bosnia and Herzegovina, Serbia, Montenegro, Kosovo and North Macedonia and Bulgaria.
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Soloveva, Natalia A. "Transformation of Direct and Indirect Taxation’s Correlation as a Necessary Condition for Social and Economic Development of the State." In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.39.

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Reports on the topic "Taxation (Indirect)"

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Adu-Ababio, Kwabena, Jukka Pirttilä, Pia Rattenhuber, and Toon Vanheukelom. Integration of indirect taxation to GHAMOD. UNU-WIDER, August 2021. http://dx.doi.org/10.35188/unu-wider/wtn/2021-12.

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Pessino, Carola, Alejandro Rasteletti, Daniel Artana, and Nora Lustig. Distributional Effects of Taxation in Latin America. Inter-American Development Bank, October 2023. http://dx.doi.org/10.18235/0005230.

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This chapter analyzes the incidence on income distribution by a comprehensive array of direct and indirect taxes in ten Latin American countries circa 2018. The study finds that although there is a significant heterogeneity, the redistributive impact is equalizing for direct taxes and unequalizing for indirect taxes. Overall, redistribution through taxes, without accounting for spending effects and interactions, is slightly equalizing for some countries and unequalizing for others, but the burden on the poor is high and even higher than on the rich. This is mainly a consequence of the high share of indirect taxes in the tax structures, and of low personal income tax collection and coverage. The inclusion of the redistributive effect of the corporate income tax contributes to improve redistribution and accounts for better comparison with the redistributive impact in more developed countries, where dividends are taxed heavily with personal income taxes rather than corporate income taxes as in Latin America. High levels of evasion and informality make payroll taxes more regressive in integrated labor markets with high informality, but make indirect taxes less regressive, since the poor pay little or no indirect taxes on some of their purchases.
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Knittel, Christopher, and Ryan Sandler. The Welfare Impact of Indirect Pigouvian Taxation: Evidence from Transportation. Cambridge, MA: National Bureau of Economic Research, February 2013. http://dx.doi.org/10.3386/w18849.

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Tian, Nan, Diego Lopes da Silva, and Xiao Liang. Using Taxation to Fund Military Spending. Stockholm International Peace Research Institute, January 2023. http://dx.doi.org/10.55163/xlej7426.

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World military expenditure is on the rise. To fund their increases in military spending, options available to governments include tax, debt or revenue from natural resources. Each form of financing has its consequences, economic, political or social. Tax is the prevalent source of finance for governments. The use of tax, and the choice among different types of tax, can have an impact on income inequality and economic growth, among other things. However, no scholarly attention has yet been paid to the use of taxation to fund military spending. Using statistical analysis combined with in-depth case studies sheds light on this use of taxation. The findings—based on data for 100 countries between 1990 and 2020 and reinforced by detailed case studies on Burundi and Ukraine—show that countries in conflict tend to resort to indirect taxation to fund military expenditure. This is particularly true for low-income countries and for countries with an autocratic regime. This association can be consequential, considering the accumulated evidence on the impacts of indirect taxation on income inequality.
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Henn, Soeren J., Gauthier Marchais, Christian Mastaki Mugaruka, and Raúl Sánchez de la Sierra. Indirect Rule: Armed Groups and Customary Chiefs in Eastern DRC. Institute of Development Studies, March 2024. http://dx.doi.org/10.19088/ictd.2024.011.

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This paper leverages a novel panel dataset covering the histories of 306 chiefs and 256 episodes of village governance and taxation by armed groups in 106 villages in eastern DRC in order to analyse the relationship between the governance of armed groups and the power of rural chiefs. The paper devises a strategy to measure chiefs’ power, as well as the governance and taxation arrangements established by armed groups along several dimensions. We find that, when chiefs are powerful, armed groups are less likely to adopt direct rule and more likely to adopt indirect rule governance arrangements. We also find that the use of direct rule increases with an armed group’s tenure.
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Garriga, Carlos, and Fernando Sanchez Losada. Indirect Taxation and the Welfare Effects of Altruism on the Optimal Fiscal Policy. Federal Reserve Bank of St. Louis, 2009. http://dx.doi.org/10.20955/wp.2009.047.

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Valencia, Alexis, Luis A. Arias, Luiz Arruda Villela, and Alberto Daniel Barreix. The Harmonization of Indirect Taxes in the Andean Community. Inter-American Development Bank, February 2005. http://dx.doi.org/10.18235/0008682.

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The approval of Decisions 599 and 600 on the Harmonization of Substantial and Procedural Aspects of Value Added Taxes and the Harmonization of Excise Type Taxes (VAT and selective taxes) by the Commission of the Andean Community is a notable victory for the Andean integration process and sets a precedent in the developing world. The Decisions amount to an agreement on how to design national laws on a modern and administratively coordinated VAT, as well as joint rules on excise taxes. These accords sprang from the political will of the Andean authorities working in this field, the countries¿ technical capacities, and the catalyzing role played by the political authority of the Andean Community¿s General Secretariat (GS), which received technical support from the Inter-American Development Bank (IDB). Representatives of the five member countries¿ Finance Ministries and Taxation Directorates participated actively and enthusiastically in these efforts. The process began with a background study commissioned using funds from an IDB regional technical cooperation project, followed by three negotiating rounds and eight meetings of experts and officials organized by the GS (With the financial and technical support of the IDB through the Special Initiative on Trade and Integration).
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Perry, Guillermo, and Sebastián Bustos. The Effects of Oil and Mineral Taxation on Non-commodity Fiscal Revenues. Inter-American Development Bank, September 2012. http://dx.doi.org/10.18235/0011408.

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This paper shows, first, that non-commodity revenues are more volatile in oil- and mineral-rich countries and that quality of institutions is associated with lower volatility. We investigate the channels through which oil and mineral revenue volatility lead to non-commodity revenues volatility, and find that when oil and fiscal revenues increase (decrease), non-commodity revenues are reduced (increased) discretionally, and that this substitution effect is larger and faster than an indirect positive income effect through increased public expenditures and GDP. Latin American oil- and mineral-rich countries appear, though, to behave differently. In particular, most of them show increased non-commodity revenues pari passu with increased oil and mineral revenues during the last decade. These findings have consequences for the overall volatility of public expenditures and the effectiveness of automatic tax stabilizers in oil- and mineral-rich countries.
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Banga, Karishma, and Alexander Beyleveld. Are Trade Rules Undermining Taxation of the Digital Economy in Africa? Institute of Development Studies, February 2024. http://dx.doi.org/10.19088/ictd.2024.007.

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African countries are currently considering provisions in the AfCFTA and at the WTO to liberalise digital trade. As they face mounting fiscal pressures, it is imperative that they beware the implications of digital trade provisions for their ability to tax their digital economy. In this paper, we develop a comprehensive framework for analysing the impact of trade rules on tax regimes in the digital economy, with a focus on Kenya, Rwanda, and South Africa. We explore how trade rules ostensibly shape tax policies and their implications for revenue generation. By examining rules regulating trade in services and the imposition of customs duties on electronic transmissions, we identify how these rules may directly impact tax policies and limit revenue generation possibilities. Moreover, digital trade rules, such as those related to data flows, localisation, and source code sharing, have the capacity to produce both indirect and administrative effects on tax measures. These rules can alter tax structures, taxation rights, data collection, and the capacity to monitor and implement tax measures. Our findings shed light on the complex interplay between trade rules and tax measures, highlighting potential challenges and opportunities for revenue generation from the digital economy in African countries.
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Joshi, Anuradha, Jalia Kangave, and Vanessa van den Boogaard. Engendering Taxation: a Research and Policy Agenda. Institute of Development Studies, March 2024. http://dx.doi.org/10.19088/ictd.2024.017.

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Increased attention has been paid to the gender dimensions of taxation in recent years, though there has been limited research on the subject – particularly in lower-income contexts. Understanding how tax policies might affect women in lower-income countries is important at the current time, when governments are looking for new ways to increase domestic revenue – particularly through expanding the tax base. Given that women have historically represented only a small part of the formal workforce in these contexts, a shift towards indirect taxes and taxing the informal economy are likely to have a disproportionate effect on poorer households, and women in particular. Understanding whether, and in what specific ways, tax policy in lower-income countries affects the ability of women to participate in the workforce and carry out their caring responsibilities within households is critical for ensuring development with gender justice. This paper reviews the existing literature and related debates on gender and tax in lower income countries. It identifies knowledge gaps, and maps broader issues that are relevant for understanding the gendered impact of taxation. The paper makes four broad observations. First, existing research focuses on formal direct taxes that are less relevant for women in lower-income contexts, given their high participation rates in the informal economy. Instead, presumptive taxes, user fees and informal taxes place a disproportionate burden on low income women. Second, there needs to be greater attention paid to the ways in which women in senior and junior positions in tax administration can affect how taxpayers interact with tax authorities. Third, any assessment of tax policy’s impact on gender needs to consider revenue and expenditure together to ensure that the positive effects of tax policies are not undermined by budgets, or vice versa. Finally, we show that there has been insufficient gender-disaggregated data collection and analysis, which is required to draw generalizable conclusions about the gendered impact of tax policy. We argue that tax specialists need to think about research questions that address these gaps, and simultaneously address methodological challenges by gender disaggregation in data collection, as well as impact evaluation of tax policy implementation and innovation. Our overall conclusions are that tax policies can be made gender-neutral by paying careful attention to where they affect women differentially. There are opportunities for governments to explore policies that positively discriminate as a way to address structural gendered inequities. At the same time we recognise that, barring a few exceptions, tax policy and administration is often an unwieldy instrument to address gender equity directly. Instead other policies relating to labour markets, social protection and public services are better placed to be gender-transformative.
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