Käibemaks ja selle rakendamise praktilisi probleeme
Laen...
Failid
Kuupäev
2005
Kättesaadav alates
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Eesti Põllumajandusülikool
Abstrakt
Unlike a lot of other taxes value-added tax (VAT) has an impact on most
people, who are either tax bearers or taxpayers. Taxation should be
considered the sign of independence of the state. Taxation is also a part of the
general fiscal and economic policy of the state. Tax collection into the state
budget makes it possible to fund public expenditures and redistribute
income. Taxation forms an economic measure as well. It can be used to affect
consumption, increase saving and develop the structure of the business sector.
Knowing the principles of taxation is an essential factor in expanding
entrepreneurship. As to taxation, the legislation in Estonia does not provide
the agreements with tax authorities and the neglect of the taxation conditions
may cause irrecoverable loss to the economic agents.
Tax policy makes it possible to influence the welfare of different social
groups. Tax application can bring about essential social differentiation, but
its purposeful and rational application, which is based on comprehensive
studies, may relieve it.
The aim of the present paper is to study the value added tax, one of the bestregulated
taxes in the European Union, and some practical aspects and
problems of its imposition in Estonia. The paper as a whole is innovative as it
includes a survey of the history of VAT, the analysis of the terminology and
most essential problems in imposing the VAT and the methodology used in
making special arrangements. The paper also comprises formulas devised by
the author and combined into integrated computing methods. These
methods are used for calculating VAT in travelling services special
arrangements. The novelty of the current paper is emphasized by the analysis
made by the author concerning the possibility of VAT rate reduction for food
and non-alcoholic beverages and its impact on the household welfare in
Estonia. The current paper is compiled as textbook – monograph.
In order to perform the analysis, the author has set the following objectives:
• study the theoretical basis of taxation and consumer taxes and the
historic development of VAT imposition; • analyse the terminology used in VAT Act and some practical problems
in imposing the VAT;
• analyse the impact of a decrease in the VAT rate on the household
welfare.
The present paper analyses the history of VAT as a general consumption tax
in two different economic regions in the world — in the United States of
America and the European Union. The author of the paper has also analysed
different factors that have an essential impact on taxation. The concurrence
of political decisions and legislative acts on the taxation policy as well as on
the taxpayer’s well-being was under observation. The paper presents an
analysis of the changes induced by VAT reduction on the income of the
households as compared to alternative variants. As an alternative, the impact
of an increase in the basic exemption on the household income has been
studied.
The paper has a practical value for the standpoints presented in the paper are
not restricted only to the explanations in the problematic areas but offer a
practical solution as well. Practical problems are illustrated with explanatory
drawings and examples, which make it possible to get a consistent overview
of the principles handled.
Opinions of recognised experts and researchers on VAT have been taken into
account when compiling the paper. Legislative acts regulating the application
of VAT or having an essential importance in its application have been looked
into. In order to draw up the comparative and empirical analyses, data on the
structure of household expenditures from Estonian Statistical Office, United
Kingdom Government Statistical Service, Latvian State Statistical Bureau and
the Lithuanian Department of Statistics were studied.
In order to achieve the objectives set the following steps have been taken:
1. the theoretical basis of taxation in general and consumption taxes was
studied;
2. the history of VAT and the reasons that influenced its application or
its deferment were looked into;
3. the terminology used for VAT, as well as the practical problems of
VAT levy were analysed;
4. the impact of a decrease in VAT reduction and an increase in the basic exemption on the well-being of households was analysed. There are three chapters on this paper
Chapter I of the thesis gives an overview of taxation as a sign of an
independent state and a part of general economic policy. The overview
mostly draws upon taxational and legislative acts regulating taxation and
standpoints of taxation experts and researchers. It also expands on the history
of VAT imposition in two different economic regions –the United States of
America and the European Union. It is analysed why VAT in the given
region has been levied or its imposition has been postponed.
Chapter II concentrates on the terminological analysis and on solving some
practical problems concerning the VAT. Terminological analysis mostly
elaborates on the necessity to rename the name of the VAT and Value-Added
Tax Act valid in Estonia at present (käibemaks and käibemaksuseadus,
respectively) pursuant to the taxation principles derived from the conception
of added value. When studying the problems concerning VAT imposition
the author of the present paper has paid attention to the bottlenecks
encountered in practice. The paper also provides explanations to preclude
causes of its origin in the future.
In Chapter III the author has studied the effect of tax reduction on the
household income. In course of the study a comparative analysis was carried
out where the pecuniary savings derived from tax reduction formed a basis
for the analysis. As an alternative, pegging basic exemption to the bottom rate
of gross earnings and its impact on the household income was studied.
The brief summary of the conclusions is as follows: History.
The taxation of consumption was first paid attention to in Europe in the 16th
century. A counsellor to the Spanish king, Duke Alba, had an idea to levy a
tax on the local commodity exchanging. In addition to the price, an
obligatory sum was to be imposed on all goods that the vendor would
transfer to the state (e.g. tenth penny tax). But such suggestions caused a riot
among the people and were never put in practice.
At the beginning of the 20th century, in 1918, the United States discussed the
possibility of consumption tax introduction, but consumption was first taxed
only in 1930s. The introduction of a common VAT system in the European Union can be
explained by a number of reasons, which include: the harmonisation of
indirect taxes and the avoidance of the cumulative effect of progressive taxes,
guaranteeing independent taxation both in national level and between the
member states, the formation of a common basis which forms a basis for
pooling capital for the common budget. An essential factor that would
disfigure the administration of the budget of the EU by the member states is
the destination-based taxation of consumption valid at present. Pursuant to
this principle those member states whose import of goods surpasses export
have a heavier burden in implementing the budget. Transition to the
’country-of-origin’ principle is very difficult because it would mean a
substantial increase in the tax burden of exporting countries and smaller
countries that import most of their commodities would lose an essential part
of their present sales tax revenues. Harmonisation is still going on as a system
for tax revenue payments satisfying all member states has not been worked
out yet. Till then the relatively complicated and full of exceptions transitional
provisions that are constantly being changed will be valid. The common
value added tax imposed in the European Union as a consumption tax makes
it possible for the member states to establish common rules, which might, in some cases, injure the interests of the member states. One of such example
might be the imposition of common VAT from January 1, 2006.
In the United States of America the most widespread consumption tax (in 45
states) is retail sales tax. The biggest industrial country in the world has not
imposed VAT on the central governmental level. This can be explained by
both political reasons and the federal system of government:
• VAT imposed by the central government would restrict the member
states in collecting sales tax
• The levy of VAT may establish a new “money machine of the central
government” that would make it possible for the central government
to spend more money on governance and increase tax rates.
Terminology and practical problems
The term ‘turnover tax’ is misleading because turnover tax is a cumulative
tax, whereas VAT is not a cumulative tax. The term should be harmonised
with the principles of the tax. It is also necessary to harmonise the
terminology applied in legislation with the actual content of the term.
‘Turnover’ tax should be renamed value added tax, in short VAT. Opposition
to the change in the name of the tax is not justified. David Williams, a
Professor at the London University, seeing the rapid development of the
VAT suggested already in 1996 for the states imposing VAT that they should
harmonise the term with the concept of the tax.
When talking about taxation objects, the term ’turnover’ cannot be
interpreted as an alienation transaction. In case of VAT ‘turnover’ can be
interpreted as a result of an action or a deed. It can be the thing or the value
that is taxed. The term ‘turnover’ in the form of a VAT differs from the
revenue from sales applied in accounting. The objects of VAT are not
transactions but the passing of a good in the process of transaction. Professor
Williams acknowledges that naming the transaction VAT has caused several
problems. In English the word «supply» is used. Its translation into Estonian,
when bearing in mind VAT would be ‘tarne’ (supply, delivery) which quite
often does not foresee passage of ownership or title. The moment of delivery
marks the moment of handing over the goods. In sense of VAT the sale of
basic assets and other irregular transactions that the accounting office handles
as sundries may qualify as turnover.There are two foundations that determine the time for the formation of
turnover and rendering a service:
• dispatch of goods, providing a service
• total or partial payment for the goods or services.
Time for “intra-community supply” and “intra-community acquisition”
differs from the principles mentioned above because intra-community supply
and acquisition are considered being originated on the 15th of the month
following the dispatch or arrival of the goods or services, or on the date the
invoice was issued, if it the latter was performed earlier than the 15th. In this
case there are two criteria for determining the time for turnover generation:
• dispatch of goods
• or issue of the invoice.
In practice, the date on which the invoice was issued should form the basis
for the determination of the intra-community turnover generation. The
invoice should be issued within seven days from the dispatch of goods.
Dispatch of goods and rendering them accessible will form a basis on the
occasion only when the invoice has not been issued by the 15th of the
following months.
Tax levied on travelling service as a special arrangement is quite new in
Estonia and the common methodology in some aspects is still being
elaborated on. Special arrangements in the taxation of travelling services are
imposed on the end-customers Following the principles of special
arrangements the turnover of the travel agencies offering the service is only
the add-on percentage or marginal of the price the travel agency has added to
the goods or services when reselling to the traveller. The author of the present
paper has explained the main principles in the introduction of the special
arrangements and given guidelines and formulas devised by the author for the
application of integrated computing methods.
The impact of the VAT reduction on the household welfare
In order to examine the impact of the VAT rate reduction for food and nonalcoholic
beverages on the household income the author of the paper has
carried out current analysis in two stages. In the first stage the author has
examined which would be an alternative variant that would influence the
most households in Estonia if amendments are made in income tax. In the
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second stage the result of first stage is compared with the expected result of
the VAT rate reduction for food and non-alcoholic beverages.
The author of current paper is on opinion that the VAT rate reduction for
food and non-alcoholic beverages in Estonia is not argumented when
alternative variants are applied. The author finds that one of the possible
alternatives could be binding the basic exemption in Estonia with the
minimum gross wage established by Estonian government.
In addition to the application of alternative variants there are other
counterarguments to the reduction of VAT on foodstuffs:
• the proportional expenditure on foodstuffs in the household
consumption expenditures would decrease;
• the consumption expenditures structure in the household would
change and the relative importance of foodstuffs in the total
consumption expenditures would decrease;
• the VAT underpayment to the government budget brought about by a
decrease in the VAT rate imposed on foodstuffs in the essential part
would remain for the retail sales to cover.
The reduction of VAT rate on foodstuffs could be considered when
alternative variants cannot be applied. The topicality of the problem might
increase when in connection with the introduction of the Sixth Council
Directive of 17 May 1977 in the Member States the VAT rate in Estonia
would increase.
The author of the present paper is on an opinion that he has achieved the set
objectives and solved the questions raised.
Kirjeldus
Märksõnad
käibemaks, regionaalsed erinevused, maksuõigus, seadused, rahandusajalugu, toiduained, leibkonnauuringud, Euroopa Liit, Ameerika Ühendriigid, dissertatsioonid