Over the last few years, many attempts have been made to implement VAT in India. Initially, all states were to move to … VAT system by 2000, but administrative problems and concern over the revenue implications of the change delayed the … scheduled implementation. It has been postponed for five times in past five years. In fact, introduction of a full fledged VAT …

expenditure, whereas in the long-run only two taxes the VAT and the personal income tax– affect it. However, it is important to … highlight that the components of private consumption expenditure are much more affected by the VAT in the both short- and long …

consists in trade liberalization by way of trade tax cuts with simultaneous compensation of state tax revenue losses by VAT …–Stiglitz” models, with regard to possibility of tax evasion and receiving the illegally compensated VAT. The evaluation of model using … tax revenues by enlarged VAT is expedient in those branches of economy, which are characterized by monopoly and oligopoly …

Under the VAT system of the European Union, domestic supplies of financial services are exempt. That exemption has … institutions could give new impetus to the discussion on the VAT treatment of the services in that sector. …

imbalances in economic life. To assess the impact of VAT on the chain was started from two hypotheses : rethinking the VAT quota … level on the chain and determine and regularization of the VAT, by entitling the right to the users of agricultural … production to deduct VAT from the price paid to individual producers (associated )namely calculating VAT from 100 price paid …

participants in achieving useful goods and services to human society. A particularly aspect has VAT with effect from 1 July 1993 …, as a Romanian fiscal system compatible with EU procedures. By the additions and changes to VAT management procedures for … agricultural activities (exemption from VAT of individual producers, the reverse charge in the production of cereals and technical …

Under the VAT system of the European Union, domestic supplies of financial services are exempt. That exemption has … institutions could give new impetus to the discussion on the VAT treatment of the services in that sector. …

The Value Added Tax (VAT) system is a system of indirect taxation that replaced the previous sales tax regime in India …. Like its predecessor, VAT is implemented at the state level and applies to all goods traded within the state. The Delhi … put in force from 1 April 2005 in Delhi, along with 20 other states. Delhi VAT Act replaces the old Delhi Sales Tax Act …

’t exists a mechanism severe enough and functional able to prevent the frauds from VAT. The measurestaken for frauds prevention …