Estimating Value-Added Tax Using a Supply and Use Framework
eBook - ePub

Estimating Value-Added Tax Using a Supply and Use Framework

The ADB National Accounts Statistics Value-Added Tax Model

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  1. 64 pages
  2. English
  3. ePUB (mobile friendly)
  4. Available on iOS & Android
eBook - ePub

Estimating Value-Added Tax Using a Supply and Use Framework

The ADB National Accounts Statistics Value-Added Tax Model

,

About this book

Value-added tax (VAT) generates significant government revenue in many countries and given their broad coverage, VAT measurements are useful indicators for economic and fiscal analyses. This publication presents the Asian Development Bank's National Accounts Statistics Value-Added Tax model, which is designed to provide a more consistent measure of non-recoverable VAT on products for national account statistics. Highlighting application results in Armenia, Kazakhstan, and Uzbekistan, it explains how the model can be used in balancing and reconciling supply and use tables as well as to assess VAT gaps. The publication shows that the model is relatively simple to apply and its consistency with the supply and use system makes it an attractive tool for policymakers.

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Information

Topic
Law
Subtopic
Tax Law
Index
Law

Table of contents

  1. Front Cover
  2. Title Page
  3. Copyright Page
  4. Contents
  5. Tables, Figures, and Boxes
  6. Foreword
  7. Abbreviations
  8. Executive Summary
  9. 1. Introduction
  10. 2. Conceptual Background
  11. 3. Published Estimation Methodologies
  12. 4. ADB National Accounts Statistics Value-Added Tax Model
  13. 5. Value-Added Tax on Products in the Supply and Use Table
  14. 6. Applications
  15. 7. Conclusion
  16. Appendixes
  17. References
  18. Footnotes
  19. Back Cover