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Compliance costs of GST for small business enterprises in Tamil Nadu

Vishnuhadevi, S.; Bindu, D. Hima - 2022

Persistent link: https://www.econbiz.de/10014226676

Finally, a Goods and Services Tax for Malaysia : A Comparison to Australia's GST Experience

Kraal, Diane - 2016

explain the issues delaying its previous attempts. Australia's GST experiences from 1985 to 2000 are compared to Malaysia …Malaysia had two attempts since 2005 to introduce a consumption tax, and on the third and finally successful attempt …, its Goods and Services Tax Act 2014 took effect from April 2015. Similarly, Australia's path to a broad‑based consumption …

Persistent link: https://www.econbiz.de/10012987598

Options for Taxing Financial Supplies in Value Added Tax : EU VAT and Australian GST Models Compared

de la Feria, Rita; Walpole, Michael - 2019

Australia, which in 2000 introduced a Goods and Services Tax (GST) with a ‘reduced input tax credit’ system. This paper compares … the current treatment of financial supplies, under a VAT-type system, in the EU and in Australia. The aim is to ascertain …

Persistent link: https://www.econbiz.de/10014103373

To register or not to register for value-added tax? : how tax rate changes can influence the decisions of small businesses in South Africa

Schoeman, Anna Herculina Anculien; Evans, Christopher C.; … - In: Meditari accountancy research 30 (2022) 7, pp. 213-236

Persistent link: https://www.econbiz.de/10013537650

Are SMEs avoiding compliance costs? : evidence from VAT reforms in Japan

Suzuki, Takafumi; Kawakubo, Takafumi - 2021

Persistent link: https://www.econbiz.de/10014393164

The VAT Compliance Burden in the UK : A Comparative Assessment

Zu, Yige - 2020

This article explores the compliance burden imposed by the value added tax (VAT), which has traditionally been recognised as one of the more onerous taxes so far as compliance by business taxpayers is concerned. It compares the UK's VAT compliance burden with that experienced elsewhere in the...

Persistent link: https://www.econbiz.de/10012824973

On the Threshold : Smallness and the Value-Added Tax

Satterthwaite, Emily A. - 2018

Three-quarters of the world's population live in a country in which a value-added tax (VAT) is collected on sales of goods and services. The registration threshold determines which businesses—typically as measured by their annual revenues—remain exempt from the obligation to register for and...

Persistent link: https://www.econbiz.de/10012925819

The Devil is in the Detail : An Analysis of VAT Compliance Costs for SMEs in a Developing Nation

Faridy, Nahida - 2017

Higher compliance costs for a value-added tax (VAT) through excessive government regulations are often portrayed as one of the important factors that affect small and medium enterprises (SME), resulting in potentially significant non-compliance and under representation in terms of their...

Persistent link: https://www.econbiz.de/10012949438

Taxing Services Under the EU Vat and Japanese Consumption Tax : A Comparative Assessment of New EU Place of Taxation Rules for Services and Intangibles

Ainsworth, Richard Thompson - 2019

Place of taxation rules are the seminal cross-jurisdictional provisions of any consumption tax regime. They determine where among competing jurisdictions a particular service is taxed. They are not important for transactions that are restricted to a single jurisdiction and to businesses or...

Persistent link: https://www.econbiz.de/10014055900

VAT/GST Thresholds and Small Businesses : Where to Draw the Line?

Zu, Yige - 2018

Inherent features of any business tax are the imposition of relatively higher compliance costs on small businesses and higher administrative costs faced by tax authorities in respect of these firms, allied with low net tax revenue collected from the sector. A common response in jurisdictions...

Persistent link: https://www.econbiz.de/10012916850

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