There is no value added tax.

Sarkozy s proposed cure is to boost growth by reducing the tax burden on employers, while simultaneously hiking the rate of value added tax.

There is no value added tax. B. Public finance

Japan s government has a huge debt burden, and its consumption tax rate is far lower than the value added tax rates that prevail in Europe.

The term is defined in many income tax treaties and most European Union Value Added Tax systems.

There is no income tax in Vanuatu but it has a value added tax system in place.

13. All Governments adopted measures to improve tax receipts by reforming income tax, establishing or increasing value added tax and eliminating or reducing tax exemptions.

The value added tax (VAT) is applicable to most of the commodities and services.

Progress towards implementing a single indirect tax administration and value added tax throughout the country will have significant economic benefits.

The response is centered on a payroll tax cut, which will be offset by spending cuts and a higher value added tax.

In the autumn, Prime Minister Terzić had offered his resignation over the Bosnia and Herzegovina Parliament's failure to adopt a government proposal on the value added tax (VAT) rate.

When governments think about the difficult task of raising taxes, they usually think about income tax, business taxes, and value added tax (VAT).

For example, we can choose how much to collect via a general income tax, a payroll tax, a consumption tax (such as a sales or value added tax), and so on.

A 7 per cent government value added tax (VAT) is applied to goods and services in Thailand.

It had created value added and tax base for the community, and something like 3,000 people died.

For example, value added tax is designed to encourage firms to procure invoices for their inputs in order to reduce their own tax outlays.

In particular, the US should consider introducing a value added tax (VAT), widely used in other industrialized countries.

For example, the organizations are required to pay duty and value added tax when they purchase communication equipment.

That had been accomplished by widening the tax base, improving administration efficiency, reducing corporate income tax, introducing a personal income tax of 10 per cent and keeping value added tax at 10 per cent.

The best guess is that Japan will raise its value added tax, now only 5 , far below European levels.

(Another case with similar consequences was Japan s value added tax increase in 1997, which precipitated a collapse of consumption).

Some observers suggest that Obama s unspoken plan is ever growing entitlements eventually paid for by a European style value added tax.

On the revenue side, as many as 63 developing countries are considering raising consumption taxes, such as the value added tax.

While the value added tax will rise by three percentage points in 2007, economic growth will remain healthy, at nearly 2 .

Value added of regional approaches

Value added of the study

America, in fact, needs a value added tax, which is widely used in Europe, but Obama himself staunchly ruled out that kind of tax increase during his election campaign.

This improvement was in part due to the reimbursement by the Palestinian Authority of value added tax (VAT) owed from prior years.

The top personal income tax rate (also levied on capital gains), the sales tax rate, the corporate tax rate, and the gas tax are all at or near the highest of any state.

C. Rationale, niche and added value

Manufacturing value added (billions of dollars)

Existing proposals include a Robin Hood tax on financial transactions, a share of the profits from the EU s carbon emissions trading scheme, or a larger take from value added tax receipts.

Ordinary Europeans have to pay value added tax on most of the goods and services that they buy, so why not tax purchases of stocks, bonds, and all kinds of derivatives?

The Protocol requires the Palestinian Authority to peg prices of certain goods and its rate of value added tax to Israel s forces Palestinians to use Israel s currency and regulates customs procedures at border crossings with Jordan and Egypt.

Tax collection in the region improved in real terms, due to efforts in the modernization of tax systems, new rules against tax evasion and the widening of tax bases as well as the imposition of new levies, such as the 10 per cent value added tax in El Salvador.

Additionally, figures in the table take into account the increase in the expenditures of the Defence Ministry resulting from the transformation of the national budget accounting system starting 1 January 1991 (for example, land tax, real estate tax, transport means tax and value added tax).

A Europeanization of some part of value added tax would be a tremendous advance in combating the massive fraud that the existing system nurtures.

The tax systems in some civil law countries impose income and value added taxes only where an enterprise maintains a PE in the country.

Meanwhile, the Indirect Taxation Authority, which will deliver the value added tax on a State wide basis, started full operation in January this year.

The local value added to imports could thus easily equal their value.

The International Monetary Fund estimates that this form of value added tax could bring in between 0.5 and one percentage point of GDP in revenue.

A permanent establishment (PE) is a fixed place of business which generally gives rise to income or value added tax liability in a particular jurisdiction.

On the fiscal front, the shift from a complex system of state level indirect taxes to a national goods and services tax (a type of value added tax) will improve efficiency and raise revenue.

4. Interestingly, the most conspicuous manufacture value added and manufacture value added capita growth rates were often recorded in the smaller countries.

This is where the EU's unique added value lies.