Academic literature on the topic 'Title to VAT deduction'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Title to VAT deduction.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Journal articles on the topic "Title to VAT deduction"
1
Famulska, Teresa, and Beata Rogowska-Rajda. "Principle of Vat Neutrality and the Reverse Charge Mechanism." e-Finanse 14, no. 3 (September 1, 2018): 87–97. http://dx.doi.org/10.2478/fiqf-2018-0022.
Full textAbstract:
AbstractThe principle of VAT neutrality is among the fundamental characteristics of this tax. It is implemented through reduction of VAT output by the amount of VAT input. The right of deduction constitutes an integral part of the VAT mechanism and is intended to free the entrepreneur entirely from the burden of VAT paid for the goods and services purchased within the framework of business activity. However, in certain situations it is possible to shift the obligation to pay VAT to the customer being a taxable person by introducing a reverse charge mechanism. The purpose of the article is to identify the relationship between the implementation of the principle of VAT neutrality and the reverse charge mechanism. The conducted analysis of the essence and functioning of the reverse charge and the detailed findings drawn on its basis allow us to conclude generally that this mechanism does not affect implementation of this principle.
2
Kubjatkova, Anna, Anna Krizanova, and Veronika Jurickova. "Value Added Tax and Its Influence on Pricing and Price Decision Making of Companies – A Case Study." SHS Web of Conferences 91 (2021): 01009. http://dx.doi.org/10.1051/shsconf/20219101009.
Full textAbstract:
Pricing is a complex process that is influenced by many factors, which companies must constantly take into account when creating prices. The final selling price is formed by various influences, including the impact of value added tax (VAT). This tax affects all final consumers, but it also affects the businesses themselves in setting their sales prices. The main goal of this paper is to analyze the impact of VAT on pricing and to prove the fact that VAT values affect both the payer and the non-payer of VAT, if they buy from the VAT payer. The purpose is to point out the difference in the selling price between these two entities and thus to prove the influence of VAT on their pricing. In this paper, the methods of induction and deduction were used, as well as methods of analysis and synthesis. Based on the performed analyzes, we proved the influence of VAT on the pricing of both the payer and the non-payer of VAT, while the difference is observable in the amount of their selling price and tax liability.
3
Merkx, Madeleine. "VAT deduction and member state sovereignty: (still) a good idea?" World Journal of VAT/GST Law 7, no. 2 (July 3, 2018): 53–75. http://dx.doi.org/10.1080/20488432.2018.1550163.
Full text
4
In’kova, A. I., and O. N. Tarasova. "Maintaining separate accounting of VAT costs in the field of medical care: accounting policy and methodology for maintaining separate accounting of VAT costs." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 9 (September 1, 2021): 24–33. http://dx.doi.org/10.33920/med-17-2109-03.
Full textAbstract:
The article discusses the features of maintaining separate accounting of VAT in the field of medical care and provides recommendations for drawing up an accounting policy when maintaining separate accounting of VAT costs by organizations. The problematic of the article is relevant in the context of the preparation of a VAT tax return and the need to form tax accounting registers for it, which confirm the VAT deductions of the organization. In this regard, when preparing quarterly reports, accompanying documents must be prepared, which are supplemented when maintaining separate accounting of VAT costs with an accounting reference, which determines the share of VAT costs that the organization has the right to set off. To compile the accounting statement of the calculation, one should consider the specificity of the medical organization, and follow the accounting policy of the organization. Thus, the article has prepared an algorithm for creating an organization’s accounting policy in terms of maintaining separate accounting of VAT costs and presents calculations when compiling an accounting reference-calculation that organizations should carry out to create it to prove the legality of VAT deduction.
5
KĂştna, Angelika, and Norbert Gyurián. "THE IMPACT OF VALUE ADDED TAX ON CASH FLOWS OF ROAD TRAFFIC COMPANIES IN THE SLOVAK REPUBLIC." CBU International Conference Proceedings 5 (September 22, 2017): 254–60. http://dx.doi.org/10.12955/cbup.v5.935.
Full textAbstract:
Within the Member States of the European Union, value added tax (VAT) is the most harmonized form of tax from all types of direct and indirect taxes. It does not affect the costs or the revenues of the company, but it affects taxpayers on the other hand. The impact on the company's cash flows is most significantly affected. The basic principle of VAT taxation consists of the following idea. The Member State of final consumption of the goods or services is the state to whom the VAT finally belongs to. The free movement of goods and services between the Member States resulted in many new traffic companies being created. The measure of VAT influence on Cash Flows depends mainly on two impact factors. The first is the length of excessive deduction payment period to taxpayer bank account. The second impact factor is the amount of excessive deduction expressed through money. The objective of this study is an evaluation and quantification of the impact of value added tax on the road traffic companies’ cash flows. The financial burden of traffic companies had an upward trend only during the first and second year of the analyzed period. Since 2006, the financial burden had a downward trend. This decrease was more significant until 2009 (the end of the financial crisis in European countries). After this year, the declining rate had moderated. This development results not only from declining interest rates of the European Central Bank but also from economic growth and development in European countries.
6
Khоrеv, A. I., G. V. Belyaeva, A. N. Polozova, and R. V. Nuzhdin. "The optimization procedure in the tax system, the processing organizations." Proceedings of the Voronezh State University of Engineering Technologies 81, no. 1 (July 18, 2019): 357–65. http://dx.doi.org/10.20914/2310-1202-2019-1-357-365.
Full textAbstract:
An effective process of tax management of processing organizations is the optimization of the tax system, which provides an increase in the mass of tax benefits of taxpayers. For food processing organizations, optimization procedures are of particular importance due to the high and ever-increasing tax burden on economic activity. It has been established that over the past eleven years, the tax burden of processing organizations increased 2.1 times, outpacing its growth rates in organizations of other types of activity by 2.3 times. These relationships are additional arguments in favor of the need to develop optimization procedures, taking into account the specific features of organizations of food production. Carrying out optimization procedures by system and deductive methods provides for the development of a program of relevant measures. As objects of program activities, it is advisable to choose those for which the current tax legislation provides for the greatest number of benefits, and which will bring tangible economic benefits to organizations. The main objects are taxes: income, property, VAT, personal income tax, since each category of these has optimization opportunities for calculating the tax base and reducing the mass of tax payments to the budgets of the respective levels. A brief, meaningful title has been formulated for each program event, the essence of which directly affects the magnitude of such elements of the taxation system as the taxable base, tax payment terms, organizational and methodological parameters for tax calculation, accounting registers of accounting tax policy and others. Detailed explanations are given on individual optimization measures with an indication of regulatory legal acts that allow using a particular benefit or opportunity in taxation practice, and also lists the basic conditions for the application of the recommendations made. Particular attention is paid to the rules of registration of primary documents, as basic accounting units that change during the implementation of specific recommendations. The introduction of the recommended program of optimization procedures into the practice of tax management has a real prospect due to the low-cost financial resources for their implementation, but it will significantly increase the level of tax solvency of the processing organizations.
7
Grásgruber, Miloš, and Petra Mísařová. "The specifics of applying value added tax for local authorities." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 3 (2010): 67–78. http://dx.doi.org/10.11118/actaun201058030067.
Full textAbstract:
If local authorities units carry out an economic activity, are considered to be taxable under Act No. 235/2004 Coll., On Value Added Tax as amended. Adjustment of VAT in all countries of the European Union is based on Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended. The application of this directive is binding for all EU member states and national treatment of VAT may diverge from the Directive only in cases where the Directive permits. Decisions of the European Court of Justice are of considerable importance during the interpretation of the Czech VAT Act.For the municipalities and regions article defines the activities that are considered to be an economic activity and activities that are deemed to exercise of public administration and are not therefore subject to VAT. Further the paper defines the concept of turnover of local authorities. At paper there are evaluating the impact of the application of VAT on municipalities and regions in the provision of the individual fulfillment. Great attention must municipalities and region devote to the problem of correct application of claim to tax deduction if they carry out the exercise of public administration, taxable activities and fulfillments exempt from VAT.
8
Karpova, Olga M., and Igor A. Mayburov. "Development of the regulatory function of VAT in Russia: prospects for borrowing the Chinese tax refund practices." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 1 (2020): 178–98. http://dx.doi.org/10.21684/2411-7897-2020-6-1-178-198.
Full textAbstract:
This article discusses the possible directions for the development of the regulatory function of the value-added tax (VAT) in Russia. The relevance of the study lies in the need to expand the set of tools to support the Russian exports. The aim of this work is to identify the possible directions for the development of the regulatory function of VAT. The authors consider the functions of taxes and prove their thesis about the multifunctionality of VAT. They have distinguished four tax functions: fiscal, regulatory, control, and distribution — and provided the characteristics of each of them. The features of the implementation of the regulatory function of VAT in China are considered. A key feature of the Chinese model is the application of differentiated rates to VAT refund amounts for exporting companies. This practice was introduced a year after the introduction of VAT and today is used as a tool to stimulate (or discourage) foreign trade companies. In addition, the authors have identified three possible ways to use the Chinese experience in Russian conditions. The first direction involves differentiating the amounts of VAT deductions within the framework of the operation of the automated VAT control system (version 2): the most reliable companies receive the most deductions and vice versa. The second area involves the differentiation of VAT deduction amounts within the framework of industry charters: the most trustworthy organizations in the industry receive the largest deductions and vice versa. The third area involves the differentiation of VAT deductions in the framework of national projects: the largest deductions are provided for priority categories of goods. To work in each of these directions, the authors propose a system of export coefficients. An assessment is given of possible distortion of the principle of VAT neutrality, which will inevitably occur when the role of the regulatory function is enhanced.
9
Kútna, Angelika, Norbert Gyurián, and Zoltán Šeben. "IMPACT OF THE VAT REVERSE-CHARGE MECHANISM ON THE CASH FLOWS OF CONSTRUCTION COMPANIES IN THE SLOVAK REPUBLIC." CBU International Conference Proceedings 6 (September 25, 2018): 522–28. http://dx.doi.org/10.12955/cbup.v6.1318.
Full textAbstract:
In 2015, the Slovak Parliament adopted the Law on Amendments to the Law on Value-Added Tax. This law came into force on January 1, 2016. One of the most significant changes was the introduction of a reverse-charge for the provision of construction works. A government statement of its positive influence on the business environment is inconsistent with the two-year experience in the building sector. The main goal of this paper is to establish the reason for the practical effects of the value-added tax reverse-charge mechanism on the construction companies. The hypothesis is that the negative effect on the cash flows of the construction companies increases ‘opportunity costs’ connected to excessive deductions. The paper focuses on evaluating and quantifying such an effect. It presents a comparison of the conditions before and after the adoption of the Act. No. 222/2004 Coll., as amended in 2016 and includes factors that influence costs and cash flows of construction companies. It but does not consider factors related to turnover and the economic situation. The reverse-charge mechanism affects the total of tax owing, the total deductible tax, the total excessive deduction, and the construction companies’ cash flows. In this study, the data from the information system of the Slovak Republic, under the condition of anonymity, are analyzed for the period 2014–2017. The effect of the value-added tax is quantified by way of financial interest expenses. These expenses depend on time limits for the excessive deduction, total of tax owing, and on the excessive deduction amount. Indicators of ‘Financial Burden 1’ and ‘Financial Burden 2’ are calculated. The results show that the Law on Amendments of Value Added Tax has significantly affected the constructions companies since January 2016. The reverse-charge system has not changed the delay in excessive deduction payments to the taxpayer’s bank account. It has changed the amount of excessive deduction expressed through money and the total tax owing. Based on the study results, this change markedly affects the financial burden of construction companies and provides an ‘opportunity cost’ Value Added Tax payers‘ construction company.
10
Deeva, T. V. "Digital Technologies in the System of Modern Models of Interaction between Taxpayers and Tax Authorities." Economics and Management 26, no. 8 (September 27, 2020): 840–50. http://dx.doi.org/10.35854/1998-1627-2020-8-840-850.
Full textAbstract:
The presented study addresses the peculiarities of using digital technologies in the field of interaction between taxpayers and tax authorities.Aim. The study aims to explore the possibilities of introducing advanced digital technologies (Automated Control System (ACS) VAT-2, product labelling, and introduction of online cash registers) into the system of modern models of interaction between taxpayers and tax authorities.Tasks. The authors analyze the specific aspects of implementing ACS VAT-2, product labeling, and online cash registers in business practice and develop recommendations for improving the efficiency of these tools.Methods. This study uses general scientific methods: legal and statistical analysis, synthesis, induction, and deduction.Results. The operating features of ACS VAT-2 are considered, the scheme used by tax authorities to identify organizations benefiting from VAT deduction is shown, and sanctions applied to these entities are described. The study analyzes the operating principle of online cash registers, the major stages of their implementation, and the sanctions applied to entrepreneurs using outdated cash register equipment. In the context of consideration of the mandatory product labeling system, the algorithms for preparing entrepreneurs to the transition towards electronic labeling are examined and the transition periods for specific product groups are estimated.Conclusions. The implementation of ACS VAT-2 digital technologies, online cash registers, and electronic product labeling increases the efficiency of control over product movement along the entire logistics chain and is aimed at preventing tax evasion, particularly with regard to VAT.
Dissertations / Theses on the topic "Title to VAT deduction"
1
Zheng, Junping <1987>. "The Right of Deduction within the European VAT: A Perspective for the VAT Reform in China." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2016. http://amsdottorato.unibo.it/7307/.
Full textAbstract:
Value added tax (VAT), with its specific and unique feature as a neutral taxation, has spread rapidly around the world since its first adoption in Europe. China has also chosen to adopt VAT in an attempt to promote its economic development. In 2012, China started a new round of reform of VAT to extend its scope to industries which previously were liable to business tax. One of the most difficult problems is the rebuilding of the VAT deduction system therein. Although Europe faces its own problems and difficulties in the process of perfection and coordination of VAT, as the cradle of VAT it could still provide helpful insights for the ongoing VAT reform in China. Based on the analysis of the VAT system and, in particular, the right to deduct input VAT in Europe, combined with the development and special conditions of VAT in China, I propose several recommendations for the ongoing VAT reform in China and its future legislation. First, on the overall level, it is important to review the principle of neutrality in VAT, and rather than to view it as a natural result of the operation of the VAT system, its role as a rule to be complied with. Second, with regard to the design of the VAT deduction system, I argue that: (1) it is not necessary to establish VAT deduction as a substantive right of the taxpayer; (2) it is necessary to expand the scope of deductible items in China, especially in relation to fixed capital investment; (3) it is urgent to improve the treatment of the excess amount of deductible input VAT. Finally, suggestions are given supporting the construction of the related procedural legislation.
2
Radinová, Eliška. "Daň z přidané hodnoty v účetnictví v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197615.
Full textAbstract:
This master's thesis deals with recording VAT in accounting in the Czech Republic in accordance with the tax and accounting acts. The thesis is divided into four parts, in which is proceeded from the general definition of tax and accounting, their development into their current definition of the subject to VAT and accounting, recording VAT in the accounting into the special situation of VAT and their recording in accounting. The thesis is supplemented by graphs, tables and accounting charts for clearer recording VAT in the accounting in the Czech Republic.
3
Laucius, Gediminas. "Teisės į PVM ataskaitą ir prievolės registruotis PVM mokėtoju santykis pridėtinės vertės mokesčio raidos kontekste." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20100224_104841-25561.
Full textAbstract:
Pridėtinės vertės mokestį yra įsivedusios apie 150 pasaulio valstybių, jis sudaro reikšmingą valstybių biudžeto pajamų dalį (statistiškai apie penktadalį). Pagrindinėmis priežastimis, nulėmusiomis beprecedentį PVM populiarumą ir sparčią mokesčio integraciją į daugumos pasaulio valstybių mokestines sistemas, laikomi reikšmingi alternatyvių netiesioginių apyvartos mokesčių sisteminiai trūkumai, kurių PVM neturi. Pridėtinės vertės mokesčio unikalumas ir pranašumas prieš kitus apyvartos mokesčius slypi pirkimo PVM atskaitos mechanizme, sudarančiame sąlygas apmokestinti tik kiekvienoje iš prekių ir paslaugų paskirstymo grandžių sukurtą pridėtinę vertę. Todėl, siekiant, kad PVM funkcionuotų efektyviai ir sugebėtų išlikti neutraliu apyvartos mokesčiu, yra labai svarbu, kad pirkimo PVM atskaita apmokestinamiesiems asmenims būtų arba visai neribojama, arba ribojama tik išimtiniais atvejais ir tik proporcingai tokiu ribojimu siekiamiems tikslams.
Dėl šios priežasties magistro baigiamajame darbe nagrinėjama problema, ar pagrįstai Lietuvos PVM įstatymo nuostatos, suteikiančios teisę į PVM atskaitą tik PVM mokėtojams, riboja apmokestinamųjų asmenų teisę į pirkimo PVM, patirto ir sunaudoto apmokestinamoje veikloje iki registracijos PVM mokėtoju, atskaitą.
Kaip pradinė išeities pozicija iškeliama hipotezė, kad galbūt Lietuvos Respublikos PVM įstatymo nuostatos, ribojančios apmokestinamojo asmens teisę į iki įsiregistravimo PVM mokėtoju patirtą pirkimo PVM, netinkamai įgyvendina 2006/112/EB... [toliau žr. visą tekstą]Approximately 150 countries of the world have already introduced the value added tax in their tax systems. Value added tax compose a significant portion of the income of the revenue of these states’ (statistically one fifth). As the main reasons which determined the unprecedented popularity of VAT and its rapid integration into the tax systems of the most countries of the world are recognized the meaningful disadvantages of the alternative turnover tax systems, which are not typical to the systems of VAT. The uniqueness of value added tax and its advantage over the other turnover taxes lies in the mechanism of input VAT deduction. Certain mechanism allows to charge only the value added created in the stages of distribution (no cascade effect emerges). Therefore in order for VAT to operate effectively and to remain neutral, it is particularly important that taxable persons’ right to input VAT deduction is either not restricted at all, or if restricted then only in exceptional cases and only in the strict proportionality with the objectives in purpose. For the above reasons we examine the problem whether the provisions of the Lithuanian Law on VAT which entitle solely the VAT payers with the right to VAT deduction legitimately restrict the taxable persons’ right to deduct input VAT incurred and absorbed in the taxable activity prior the registration as VAT payer. As the initial starting position we hypothesize that conceivably the provisions of the Lithuanian Law on VAT... [to full text]
4
Matějka, Pavel. "Problematika DPH neziskových organizací." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193435.
Full textAbstract:
Act no. 235/2004 Coll., Value Added Tax (hereinafter "the VAT Act"), is for non-profit organizations very difficult area, because of its frequent amendment. Also its meaning and content is for many of these organizations difficult to understand. This thesis wants to provide non-profit organizations comprehensive overview of the issue of value added tax. In addition to the application of special provisions of the VAT Act this thesis also focuses on provisions which relate generally to all taxpayers. The aim is the elimination of errors, in which non-profit organizations make mistakes. The most problematic provisions in practice are those which bind to the registration or vice versa deregistration. Problematic provisions are also those which relate to the right to deduct VAT on received taxable supplies. The practical part of this thesis is dedicated to these provisions.
5
Rásocha, Filip. "Prokazování nároku na odpočet daně z přidané hodnoty." Master's thesis, 2021. http://www.nusl.cz/ntk/nusl-446564.
Full textAbstract:
(v anglickém jazyce) The Master's Thesis "Proving the title to value added tax deduction" is focused on the explanation of rules and characteristics of a specific area of proving in the administration of taxes, which is undoubtedly represented by proving the title to value added tax (VAT) deduction, this Thesis is also focused on identification and solution of disputed issues related to this area. First of all, VAT and its deductions are dealt with in general, namely in the scope necessary for the issues under analysis. The Thesis then analyzes in detail the conditions necessary to the title to VAT deduction as adherence to these conditions is mainly being ascertained within the process of proving. Having the necessary starting points been thus defined, the title to deduction is comprehensively and critically analyzed wherein the biggest attention in this regard is paid to the distribution of the burden of proof between the taxable entity and the tax administrator as well as to the content and scope of this burden of proof. In this context, many problems are also pointed out which are faced by the decision-making practice, including their possible methods of solution. One of them is related to proving the supplier of the taxable supply and a fully independent part is focused on this issue as the...
6
Garaj, Juraj. "Odpočet DPH z pohledu českého a komunitárního práva." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-296703.
Full textAbstract:
Deduction of VAT from the perspective of Czech and EU law The purpose of this thesis is to analyze the relation between Czech and EU law with respect to the juridical institute of deduction of VAT, comparing these legal systems in the light of both EU and Czech case law. The thesis is composed of four chapters starting generally and continuing to more specific matters. Chapter One is divided into two parts, first characterizing VAT and its position in a tax system and second exploring reasons of VAT implementation. Chapter Two focuses on the process of tax harmonization as general phenomenon describing its stages and legal basis in the EU in order to explain process of VAT harmonization within the EU in its second part. Third part deals with the relation between Czech and EU law and analyses problem of euro conformity assessment of Czech law by the administrative organs with respect to the relevant case law. Chapter Three describes structure of VAT divided into 5 parts accordingly to its components. Taxable transactions, taxable persons, taxable amount, rates and temporal aspects are analyzed in order to better understand the mechanism of deduction of VAT and the role of EU case law in the system of EU tax law. Chapter Four deals with deduction of VAT and is divided into four parts. First part analyses the...
7
Lopes, Maria Augusta de Andrade. "IVA : direito à dedução e seus requisitos : a formalidade na substância e a substancialidade na forma." Master's thesis, 2018. http://hdl.handle.net/10400.14/28020.
Full textAbstract:
Já Thomas Jefferson, terceiro Presidente dos Estados Unidos da América, alertava para o facto de que “A aplicação das leis é mais importante que a sua elaboração”, constatação que embora com mais de duzentos anos não perdeu atualidade! De facto só quem tem no dia-a-dia que interpretar e aplicar leis como a Diretiva IVA e o Código do Imposto sobre o Valor Acrescentado e a jurisprudência do Tribunal de Justiça da União Europeia é que sente verdadeiramente as dificuldades que estes diplomas legais encerram.Com o presente trabalho, é nosso objetivo dar um contributo para a clarificação do “exercício do direito do direito à dedução do imposto sobre o valor acrescentado” e encontrar um caminho para que a efetivação a este direito se faça com a exata expressão e medida com que é legalmente consignado, a bem da certeza e segurança jurídica para quem é seu titular e da confiança legitimada para quem no seu dia a dia tem como missão aferir da conformidade entre os normativos legais e a respetiva aplicação a casos concretos.Thomas Jefferson, the third President of the United States of America, warned that "Law enforcement is more important than its elaboration", a fact that, although more than two hundred years old, has not lost its relevance. In fact, only those who have to interpret and apply laws in general, and the Value Added Tax Directive and Portuguese Code in particular, altogether with the case law of the European Court of Justice, on a day-to-day basis truly feel the difficulties that this job contains. With the present work, our aim is to give a contribution to the clarification of the "exercise of the right to deduct the input value added tax" and to find a way for the realization of this right to be done with the exact expression and measure with which is legally consigned, for the sake of certainty and legal certainty for who is its holder and of the legitimized trust for those who in their daily life is tasked to gauge the conformity between tax provisions and their application to specific cases.
8
TYEMNYÁKOVÁ, Jana. "Problematika DPH u obce." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-48159.
Full textAbstract:
The primary objective of this thesis is to assess the impacts of VAT on municipal economy, to determine when it is advisable for a municipality to become a VAT payer and how the VAT payership affects the municipality{\crq}s income, and what the associated rights and obligations are. Based on an analysis, we review Municipality ``X{\crqq} that registered for VAT voluntarily on July 1, 2004 and Municipality ``Y{\crqq} that only became a VAT payer beginning January 1, 2009. According to the information revealed, the VAT registration associated financial benefits for Municipality X were closely connected with its financial investments made with the assistance of received subsidies and capital investments into property. Compared to Municipality X, the implications are that Municipality Y would have not benefited from becoming a voluntary VAT payer. The anticipated financial effect would have been neutral. At present, we can state that the greatest financial benefits for municipalities under the VAT scheme arise from investments into the renovation, repairing work or construction of water-supply and public sewer systems provided that the municipality operates or lets it on lease to another VAT payer.
Books on the topic "Title to VAT deduction"
1
United States. Congress. House. A bill to amend the Public Health Service Act to provide for Alzheimer's clinical research and training awards, to amend title XVIII of the Social Security Act to expand the definition of homebound for purposes of receiving home health services under the Medicare program to allow Medicare beneficiaries to attend adult day care programs for treatment of Alzheimer's disease and other conditions, to amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs, and for other purposes. Washington, D.C: U.S. G.P.O., 2000.
Find full textBook chapters on the topic "Title to VAT deduction"
1
Sarton, Priscilla. "Deduction of Unregistered Title." In Conveyancing, 102–6. London: Palgrave Macmillan UK, 1991. http://dx.doi.org/10.1007/978-1-349-10780-3_8.
Full text
2
Sarton, Priscilla. "Deduction of Unregistered Title." In Conveyancing, 101–5. London: Macmillan Education UK, 1993. http://dx.doi.org/10.1007/978-1-349-13201-0_8.
Full text
3
Sarton, Priscilla. "Deduction of Unregistered Title." In Conveyancing, 105–9. London: Macmillan Education UK, 2000. http://dx.doi.org/10.1007/978-1-349-15020-5_8.
Full text
4
Cnossen, Sijbren. "What is VAT?" In Modernizing VATs in Africa, 14–26. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198844075.003.0002.
Full textAbstract:
Chapter 2 dwells briefly on the workings and the legal and economic nature of the VAT, and enumerates the characteristics of a best-practice VAT against which existing regimes are evaluated. A best-practice VAT includes all goods and services in its base, unless specifically exempted on administrative grounds, and covers all stages of production and distribution, including the retail stage. It is levied at a single, uniform rate and eliminates cascading or cumulative tax effects by granting taxable firms a full and immediate tax credit or deduction for the tax paid in respect of purchases from other taxable firms. Furthermore, the VAT is destination-based by zero-rating exports and taxing imports. A best-practice VAT limits administrative and taxpayer discretion to a minimum and is based on self-assessment. The tax administration’s task should be confined mainly to providing taxpayer education, monitoring late filers and late payers, and, particularly, auditing taxable persons’ accounts.
5
Abbey, Robert M., and Mark B. Richards. "5. Deduction and investigation of title." In A Practical Approach to Conveyancing. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198787563.003.0005.
Full textAbstract:
Deducing title is the process by which the seller demonstrates to the buyer that the seller owns the land and can convey it. Conversely, the process of investigating title is the means by which the buyer ensures that the seller does own the land, and can convey. This chapter discusses when these procedures are carried out and then considers in detail the methods for deducing and investigating title in both registered and unregistered land.
6
Professor Robert M., Abbey, and Richards Mark B. "5. Deduction and investigation of title." In A Practical Approach to Conveyancing, 147–82. Oxford University Press, 2015. http://dx.doi.org/10.1093/he/9780198735724.003.0005.
Full text
7
Abbey, Professor Robert M., and Mark B. Richards. "5. Deduction and investigation of title." In A Practical Approach to Conveyancing. Oxford University Press, 2016. http://dx.doi.org/10.1093/he/9780198747642.003.0005.
Full textAbstract:
Deducing title is the process by which the seller demonstrates to the buyer that the seller owns the land and can convey it. Conversely, the process of investigating title is the means by which the buyer ensures that the seller does own the land, and can convey. This chapter discusses when these procedures are carried out and then considers in detail the methods for deducing and investigating title in both registered and unregistered land.
8
Abbey, Robert M., and Mark B. Richards. "5. Deduction and investigation of title." In A Practical Approach to Conveyancing. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198823087.003.0005.
Full textAbstract:
Deducing title is the process by which the seller demonstrates to the buyer that the seller owns the land and can convey it. Conversely, the process of investigating title is the means by which the buyer ensures that the seller does own the land, and can convey. This chapter discusses when these procedures are carried out and then considers in detail the methods for deducing and investigating title in both registered and unregistered land.
9
Abbey, Robert M., and Mark B. Richards. "5. Deduction and Investigation of Title." In A Practical Approach to Conveyancing, 153–88. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198838586.003.0005.
Full textAbstract:
Deducing title is the process by which the seller demonstrates to the buyer that the seller owns the land and can convey it. Conversely, the process of investigating title is the means by which the buyer ensures that the seller does own the land, and can convey. This chapter discusses when these procedures are carried out and then considers in detail the methods for deducing and investigating title in both registered and unregistered land.
10
Abbey, Robert M., and Mark B. Richards. "5. Deduction and Investigation of Title." In A Practical Approach to Conveyancing, 152–87. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198860372.003.0005.
Full textAbstract:
Deducing title is the process by which the seller demonstrates to the buyer that the seller owns the land and can convey it. Conversely, the process of investigating title is the means by which the buyer ensures that the seller does own the land, and can convey. This chapter discusses when these procedures are carried out and then considers in detail the methods for deducing and investigating title in both registered and unregistered land.
Conference papers on the topic "Title to VAT deduction"
1
Tang, Yi. "Innovative VAT Income Deduction Policy and Accounting Process from the Perspective of Technical Innovation." In 2nd International Conference on Contemporary Education, Social Sciences and Humanities (ICCESSH 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/iccessh-17.2017.192.
Full text