Value Added Tax and price stability in Nigeria: A partial equilibrium analysis
نویسندگان
چکیده
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 کاملEffect of Value Added Tax (VAT) on Public Sector’s Economy Stability in Iran (with Promoting Ethics and Tax Culture Approach)
Background: Value added tax as an indirect tax is one of the effective sources of government tax revenue and the study of its economic effects is the focus of many economic studies. Therefore, the purpose of this article is to investigate the effect of VAT on the stability of the public sector economy in Iran with the approach of promoting tax ethics and culture. Method: The present study was ...
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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...
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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 ...
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Value added tax has been focus on many countries in recent decades due to the low tax base consumption, low cost on identification, collection and transfer on tax burden to the end consumer in the economy. Therefore, its full implementation in Iran can improve the efficiency on the tax system. In this regard, policymakers' awareness on the effects on consolidated, distributive and allocative va...
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ژورنال
عنوان ژورنال: European Journal of Government and Economics
سال: 2013
ISSN: 2254-7088
DOI: 10.17979/ejge.2013.2.2.4292