Imperfect Competition And The Design Of Vat Regimes The Case Of Energy Trade Between Russia And Ukraine PDF Download
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Author | : Clinton R. Shiells |
Publisher | : International Monetary Fund |
Total Pages | : 26 |
Release | : 2002-12 |
Genre | : Business & Economics |
ISBN | : |
Download Imperfect Competition and the Design of VAT Regimes Book in PDF, ePub and Kindle
Under imperfect competition, Russia and Ukraine may choose to deviate from optimal tax considerations which suggest use of a destination-based VAT regime. Oil and gas trade is a major source of Russian tax revenue, which is collected partly through an origin-based VAT on intra-CIS energy trade. The paper shows that Ukraine may try to capture part of the tax revenue if it has monopsony power. It is far from clear whether Ukraine would succeed in shifting the rents through taxation, since this depends on the form of imperfect competition and the curvature of Ukraine's import demand function.
Author | : Clinton R. Shiells |
Publisher | : |
Total Pages | : 18 |
Release | : 2002 |
Genre | : |
ISBN | : |
Download Imperfect competition and the design of VAT regimes Book in PDF, ePub and Kindle
Author | : International Monetary Fund |
Publisher | : International Monetary Fund |
Total Pages | : 130 |
Release | : 2004-01-30 |
Genre | : Business & Economics |
ISBN | : 9781589062733 |
Download IMF Macroeconomic Research on Low-Income Countries Book in PDF, ePub and Kindle
Summarizes the for ward-looking analytical work program on macroeconomic issues related to the Poverty Reduction Strategy Paper approach. The program is evolving through a process that began with a technical workshop; participants from low-income countries, donors, academia, and civil society drafted guidance on selected issues and identified priority research topics. Partners, policymakers, and economic scholars are encouraged to share their perspectives and findings through respective team leaders, whose e-mail addresses are provided. The publication also summarizes IMF analytical work, and contains a bibliography of nearly 1,000 papers.
Author | : |
Publisher | : |
Total Pages | : 444 |
Release | : 2000 |
Genre | : International finance |
ISBN | : |
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Author | : International Monetary Fund |
Publisher | : |
Total Pages | : 432 |
Release | : 2003 |
Genre | : International finance |
ISBN | : |
Download IMF Survey Book in PDF, ePub and Kindle
Author | : International Monetary Fund |
Publisher | : |
Total Pages | : 154 |
Release | : 2003 |
Genre | : International finance |
ISBN | : |
Download Publications Catalog Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 378 |
Release | : 2002 |
Genre | : Economics |
ISBN | : |
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Author | : |
Publisher | : |
Total Pages | : 116 |
Release | : 2017 |
Genre | : |
ISBN | : 9789264295490 |
Download International VAT/GST Guidelines Book in PDF, ePub and Kindle
Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.
Author | : World Bank |
Publisher | : World Bank Publications |
Total Pages | : 241 |
Release | : 2019-11-21 |
Genre | : Business & Economics |
ISBN | : 1464814414 |
Download Doing Business 2020 Book in PDF, ePub and Kindle
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Author | : Gerard McLinden |
Publisher | : World Bank Publications |
Total Pages | : 401 |
Release | : 2010-11-30 |
Genre | : Social Science |
ISBN | : 0821385976 |
Download Border Management Modernization Book in PDF, ePub and Kindle
Border clearance processes by customs and other agencies are among the most important and problematic links in the global supply chain. Delays and costs at the border undermine a country’s competitiveness, either by taxing imported inputs with deadweight inefficiencies or by adding costs and reducing the competitiveness of exports. This book provides a practical guide to assist policy makers, administrators, and border management professionals with information and advice on how to improve border management systems, procedures, and institutions.