Specifically, are the VATs now in place in most DTE as good as they could be in economic, equity, and administrative terms? Must ‘good’ VATs in such countries always follow the same pattern? Must every DTE have a VAT? Can all DTE administer a VAT sufficiently well to make the introduction of the tax worthwhile? Is a VAT always the best way to respond to the revenue problems arising from trade liberalization? Can VATs be adapted to cope with the rising demands in some countries, especially federal countries, for more access to revenues by local and regional governments? Can they deal with such new problems as those arising from 本文来自优,文~论^文·网原文请找腾讯3249'114
changes in business practices with financial innovations and digital commerce? The answers to such questions are not only critical to the fiscal stability of many DTE but also to their economic growth and development. Are the VATs already in place in many DTE the efficient, simple, revenue-raisers some claim? Or, as others argue, are they so inequitable as to exacerbate social and political tensions? Does VAT provide a way to tap the informal sector or does it instead tend to expand that sector?
学校无线局域网组建方案+流程图No brief paper can answer such complex questions, of course, so the objective of this paper is considerably more modest. Taking the background paper prepared for this conference (ITD, 2005) as its starting point, the aim of this paper is simply to provide a few additional reflections on some lessons that seem to emerge from experience to date with VAT in DTE -countries in which, for the most part, tax reality is much more dominated by administrative capacity on one hand and political necessity on the other than in the European home of so much VAT experience and thinking. There is indeed much room and need for sharing experiences between developed countries and DTE, but there are also some important differences that need to be explicitly taken into account when doing so. To paraphrase the conclusions of the late Jean Jacques Laffont (2004) in a recent survey of public utility regulation in DTE, not only do we as yet have surprisingly little solid empirical knowledge of some critical factors but the relevant economic theory also remains rather sketchy and we know even less about the relevant political economy context. For the most part, this paper simply attempts to flesh out these observations in a little more detail with respect to VAT in DTE. In doing so, it should perhaps be noted that although the points made are stated in general terms for the most part they are inevitably shaped by the author’s limited personal experience with various aspect of VATs in a number of DTE over the years. In a sense, however, this is perhaps not a limitation since it is precisely through closer analysis of, and reflection on, the experience of such case studies that we can best discern the real challenges facing VAT in DTE and the questions that most need further attention. Such at least, is the approach taken here.
VF企业人事管理系统设计论文+源码+ER图+参考文献2. Lessons from Experience 本文来自优,文~论^文·网原文请找腾讯3249.114
At the risk of repeating some of the many good and sensible things said in the background paper, this section discusses briefly five major lessons that emerge from the extensive experience with introducing and implementing VATs in DTE. First, and most importantly, as the background paper says, VAT works. Despite some recent criticisms by reputable analysts, for the most part it remains true that, if a country needs or wants a general sales tax, it is well advised to have a VAT. Secondly, nonetheless VAT does not always work well in many DTE, principally because some are simply not ready for ‘self-assessment’. Thirdly, what this suggests for tax design is what may be called ‘the NOSFA principle’ - No One Size Fits All - although it may be that several ‘sizes’ (patterns) of VAT may prove suitable for different groups of countries in similar circumstances. Fourthly, the major lesson for tax administration that experience in DTE suggests is that the oft-cited ’18-24 months’ needed for successful VAT implementation vastly understates the nature and time scale of the task in many countries. Many DTE cannot be simply, as it were, ‘given’ a good VAT administration: they need to ‘grow’ it themselves and the process may take a long time in some cases. Finally, since tax policy is always about politics as much or more than it is about tax design and administration, we must always remember that, as Ken Messere (1999, p.342) once said in a discussion of OECD countries, tax policy “…is about trade-offs, not truths.” To some extent at least, the future of VAT in DTE lies in much closer understanding of the critical politicaleconomy dimension of VAT policy and administration.
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