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Value Added Tax Policy And Implementation In Singapore

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Author Info

  • Glenn Jenkins

    ()
    (Queen's University, Kingston, On, Canada)

  • Rup Khadka

Abstract

The Value Added Tax (VAT) was introduced in Singapore in 1994 as a major part of an overall tax reform package and with a strong political commitment to its implementation. As the Singaporean economy has many special features that make it difficult for a generic VAT to function well, such as a very high ratio of imports and exports to GDP and relatively large financial sector, a number of modifications were made in its design and administration to facilitate its operation. These modifications demonstrate how the basic structure of the VAT can be successfully adapted to fit the particular circumstances of a country, provided it is done with care to practical issues of compliance and administrative feasibility. The detailed preparation, openness, and high energy level of the tax authorities made it possible to implement the VAT in an exemplary manner. The case of the implementation of the GST in Singapore comes close to being a “best practices” framework to guide other governments toward a successful introduction of this important system of taxation.

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File URL: http://www.queensjdiexec.org/publications/qed_dp_128.pdf
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Bibliographic Info

Paper provided by JDI Executive Programs in its series Development Discussion Papers with number 1998-02.

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Length: 13 pages
Date of creation: Mar 1998
Date of revision:
Handle: RePEc:qed:dpaper:128

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Related research

Keywords: Singapore; value added tax; exemplary implementation;

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Cited by:
  1. Zee, Howell H., 2005. "A New Approach to Taxing Financial Intermediation Services Under a Value–Added Tax," National Tax Journal, National Tax Association, vol. 58(1), pages 77-92, March.
  2. Emran, M. Shahe & Stiglitz, Joseph E., 2005. "On selective indirect tax reform in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 599-623, April.
  3. Pierre-Pascal Gendron, 2005. "Value-Added Tax Treatment of Public Sector Bodies and Non-Profit Organizations: A Developing Country Perspective," International Tax Program Papers 0514, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.

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