منابع مشابه
value added tax and tax evasion
The phenomenon of tax evasion has been always one of the most major issues among economists due to it's devastating effects on the economy and the process of economic development. Many scholars have always sought to provide solutions to reduce and limit tax evasion. The introduction of the VAT system can be seen as a milestone in the area of economic transparency and tax evasion, which refers t...
متن کاملThe Added Value of Value Added Tax
Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A new study from CMI supports the claim that improved knowledge about the tax system makes a difference in people’s willingness to pay tax. The study shows that exposure to Value-AddedTax (VAT) makes people take a...
متن کاملModeling Tax Evasion in Value Added Tax, A Game Theory Approach
Taxes make up the bulk of any government revenue and provide a sustainable source of revenue. In recent years, the main focus of the tax reform program, in almost all countries of the world, has been on VAT. But a major problem in the effective implementation of VAT, which is a nascent tax base in countries, is the phenomenon of tax evasion. Therefore, one of the most basic steps in preventing ...
متن کاملMethods for Accounting for Co-Teaching in Value-Added Models
ii ABSTRACT Isolating the effect of a given teacher on student achievement (value-added modeling) is complicated when the student is taught the same subject by more than one teacher. We consider three methods, which we call the Partial Credit Method, Teacher Team Method, and Full Roster Method, for estimating teacher effects in the presence of co-teaching. The Partial Credit Method apportions r...
متن کاملAccounting for Intermediates: Production Sharing and Trade in Value Added∗
We combine input-output and bilateral trade data to quantify cross-border production linkages. Using a complete trading system, we compute bilateral trade in value added for 87 countries and regions. The ratio of value added to gross exports is a measure of the intensity of production sharing. Across sectors, manufacturing has a relatively low ratio and thus accounts for a smaller share of expo...
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ژورنال
عنوان ژورنال: Efektyvna ekonomika
سال: 2020
ISSN: 2307-2105
DOI: 10.32702/2307-2105-2020.2.76