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Changes in the Value Added Tax as the Tool against the Global Crisis

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  • Alena Dugová

Abstract

As a result of the global economic crisis the governments of the states has been forced to present various proceedings especially in field of taxation to maintain or increase the tax revenues and to safe economy. Majority of the states decided to make changes inter alia in indirect taxation as the tool against the crisis. Some of the actions planned the short term effects and some of them are rather as the long term arrangement to fight against crisis. The states usually increased the VAT rates to maintain or increase the public revenues. However, states also launched the proceedings against the tax frauds especially in VAT area where the tax frauds are very frequent. Results of this research might be useful as the inspiration for other states in the global economy.

Suggested Citation

  • Alena Dugová, 2013. "Changes in the Value Added Tax as the Tool against the Global Crisis," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(3), pages 74-93.
    • Handle: RePEc:prg:jnlefa:v:2013:y:2013:i:3:id:108
    DOI: 10.18267/j.efaj.108
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    References listed on IDEAS

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    1. Tomáš Buus, 2012. "Daně z příjmů versus daň z přidaní hodnoty v malé otevřené ekonomice [Taxes on income vs. value added tax in small open economy]," Politická ekonomie, Prague University of Economics and Business, vol. 2012(1), pages 58-80.
    2. Mr. Graham Harrison & Russell Krelove, 2005. "VAT Refunds: A Review of Country Experience," IMF Working Papers 2005/218, International Monetary Fund.
    3. Keen, Michael & Smith, Stephen, 2006. "VAT Fraud and Evasion: What Do We Know and What Can Be Done?," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(4), pages 861-887, December.
    4. Gordon, Roger H. & Bo Nielsen, Soren, 1997. "Tax evasion in an open economy:: Value-added vs. income taxation," Journal of Public Economics, Elsevier, vol. 66(2), pages 173-197, November.
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    More about this item

    Keywords

    Anti-fraud tool; Tax frauds; VAT rates;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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