Taxes are fundamental for the development of a country, and in Ecuador, the taxes in the year 2018 represented 43.4% of the General State Budget (PGE). In the province of Pastaza, the collection for ...2018 was 13,034,525 dollars, of which 6,058,603.55 dollars were collected by VAT, representing 46.5% of the total collection. The importance of this research work is to analyze the evolution and results achieved in the timely fulfillment of VAT in the province of Pastaza, since it is essential for the Tax Administration to ensure the best timely and correct compliance in the presentation and payment of VAT, that allows to guarantee and maintain an efficient collection.
Soft law has for decades played a role in the largely non-harmonized area of EU direct taxation. It more recently appeared in the harmonised area of EU VAT, with the emergence of the VAT Committee ...guidelines (published since 2012), the adoption of "explanatory notes" by the Commission (for the first time in 2014), and the opinions of the VAT Expert Group (since 2014). Beyond the EU borders, International VAT/GST guidelines are now also being developed under the auspices of the OECD, substantial parts of which have been endorsed by more than 100 states in 2014 and 2015. The objective of this paper is to analyse and assess these four instruments, and to open a discussion on the negative and positive uses that can be made of soft law in an EU harmonised area. The conclusion that we draw from this assessment is that the VAT Committee guidelines and the Commission explanatory notes open the way to "informal governance" in the area of VAT (considered as rather negative) while the VAT Expert Group opinions open the way to an "inclusive" type of governance in this field (considered as very positive).
The quintessentially eccentric style in which the Australian GST is drafted has led the High Court of Australia to suggest that Australia's GST differs from other value added taxes in respect of the ...basic concept of a 'supply for consideration'. This article examines the five most significant Australian cases on this concept, which deal with cancelled transactions, subsidies, and business incentive payments. A detailed analysis of these cases reveals that the issues that arise and the arguments made in respect of those issues-though not always the conclusions reached-are hardly unusual in the context of a VAT, and it remains unclear just how different the Australian GST really is.
The taxation of cross-border transactions within federal or common markets presents significant challenges to the efficient and fair application of VAT. This article discusses the interstate tax ...jurisdiction and collection rules applied in the European Union, the United States and Canada. The analysis finds that while the destination principle is dominant, there are very important differences in law and in practice between the three jurisdictions. In the EU, the cost of following the destination principle appears to be significant complexity and fraud. In the US, the absence of a VAT places a significant barrier to achieving the principle since the use tax is unable to effectively fix the problems. In contrast, the system in place in Canada, while complex, seems to do a good job at protecting the sales tax base in relation to interprovincial cross-border transactions.
