2.4. Tax Administration: Growing into a Good VAT 本文来自优,文~论^文·网原文请找腾讯3249.114
Secondly, as with respect to tax design, more thought seems needed with respect to what one really has to know about a country in order to devise the ‘right’ implementation schedule for its particular circumstances. What matters most and in what ways? Is it the size distribution of the potential tax base? Or the relative importance of ‘key’ base components (such as imports and excise goods) and the degree of administrative control that can realistically be expect with respect to those components? Or the level of accounting skills in the potential taxpayer population? Or the detailed industry-by-industry flow of ‘VATable’ items between different sectors and different sized firms? Or the capacity of tax officials to administer an accounts-
VF企业人事管理系统设计论文+源码+ER图+参考文献based tax and in particular attention to audit such a tax? Or, perhaps most fundamentally, the degree of existing ‘trust’ between officials and taxpayers and how quickly (and in what ways) that trust can be built up sufficiently to support a self-assessment system? Or is it all of the forgoing and more? Whatever one’s answers to such questions, what seems clear is that one cannot expect success simply by transferring experience from very different developed country settings to DTE with fragmented economies, large informal sectors, low tax morale, rampant evasion, and total distrust between tax administrators and taxpayers. The research agenda with respect to VAT administration in DTE is thus even larger and probably more important than that with respect to VAT design in such countries.
2.5. Tax Policy is an Art, Not a Science
In the end, what VAT looks like and how it performs in any country inevitably reflects political factors and calculations as much or more than economic and administrative considerations. As a rule, of course, the critical political dimension of the policy process must simply be accepted as given by those directly concerned with tax design and implementation. Nonetheless, it is obviously desirable that they are as fully aware as possible of the manner in which such factors may impact on, and are in turn affected by, such central elements of VAT design and implementation as exemptions (see section 3.2 below).To be forewarned that a particular sector is politically ‘untouchable’ may, for instance, enable policy designers to be able to work around the problem in a way that does less damage to the tax as a whole than might
otherwise be the case . Somewhat curiously, however, despite the proliferation of real world examples available for study, few careful ‘political economy’ studies of VAT implementation appear to have been done in DTE as yet. As such studies begin to appear, they will in all likelihood often suggest still further questions calling for still more scientific (empirical and theoretical) research that may, in the long run, provide more useful advice than can yet be offered to those engaged in the precarious art of policy design and implementation in DTE.
3. Other Issues
手术室病人护理安全隐患及预防措施Many questions have already been raised about VAT in DTE, and some possible directions in which to search for answers have been tentatively suggested. In this part of the paper, five issues are singled out for a bit more discussion. Section 3.1 raises a prosaic but surprisingly important question: do VAT systems generate the information needed both for sound analysis and good management? Section 3.2 returns to the issue of exemptions mentioned in section 2.2 above, placing it in the more general context of the equity of VAT in the circumstances of many DTE. Section 3.3 focuses on some aspects of the surprisingly controversial questions related to VAT and small business, and section 3.4 continues downward, as it were, into the realm of the ‘shadow’ economy and asks how effective VAT can be in DTE in which such activities constitute a critical sector of the economy. Finally, section 3.5 raises the question of how, if VAT already faces as many problems as discussed here in many DTE, it can possibly cope with such changes as those associated with the looming rise of electronic commerce around the world.
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