The Value Added Tax (VAT) is a very important source of treasury revenues in
Lebanon. It was initially introduced in Lebanon in order to reduce the budget
deficit and help contain the debt. However, VAT evasion growth in Lebanon is
leading to significant VAT revenue losses because of its size and frequency.
In this paper, we will highlight the contribution of VAT to the treasury revenue. In
addition, our research has led to figure out the most significant VAT evasion cases
and the way tax payers evade paying their required VAT or try to have an illegal
refund. From these tax evasion cases, we will pinpoint the main causes of such
evasions and propose solutions to limit as much as possible VAT evasion in
Lebanon.
VAT contribution of VAT evasion cases illegal refund causes of evasion.
Diğer ID | JA57BA47ST |
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Bölüm | Makaleler |
Yazarlar | |
Yayımlanma Tarihi | 1 Aralık 2012 |
Yayımlandığı Sayı | Yıl 2012 Cilt: 4 Sayı: 2 |