Öz
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.
Anahtar Kelimeler
VAT contribution of VAT evasion cases illegal refund causes of evasion.
Kaynakça
- Van Brederode (2008), Third Party Risks and Liabilities in Case of VAT Fraud in The EU, International Tax Journal - Chicago. - Vol. 34 (2008), No. 1 ; pp.31-38.
- Gebauer A., Chang Woon Nam, Parsche R. (2007), Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU, Journal of Economics Policy Reform, Vol.10 (2007), No. 1, pp.1-13.
- Tavares J., Iglesias M., (2010), Dimensions of Causal Attributions of Tax Evasion in Portugal, Revista de Psicologia del Trabajo y de las Organizaciones.
- Fagbemi T., Uadiale O., Noah A., The Ethics of Tax Evasion : Perceptual Evidence from Nigeria. (2010). European Journal of Social Sciences, Vol. 17 (2010), No. 3; pp.1-13.
- McGee R., Benk S., Yildirm H., Kayikci M., The Ethics of Tax Evasion: A Study of Turkish Tax Practioner Opinion (2011). European Journal of Social Sciences. Vol.18 (2011), No. 3; pp. 1-14.
- Rihan W., Value Added Tax (2001). Series of Lectures made in the central inspection bursary.
- Republic of Lebanon, Ministry of Finance, Value Added Tax Law, VAT Lebanon –law 2.3 and its modifications (2005).
Öz
Kaynakça
- Van Brederode (2008), Third Party Risks and Liabilities in Case of VAT Fraud in The EU, International Tax Journal - Chicago. - Vol. 34 (2008), No. 1 ; pp.31-38.
- Gebauer A., Chang Woon Nam, Parsche R. (2007), Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU, Journal of Economics Policy Reform, Vol.10 (2007), No. 1, pp.1-13.
- Tavares J., Iglesias M., (2010), Dimensions of Causal Attributions of Tax Evasion in Portugal, Revista de Psicologia del Trabajo y de las Organizaciones.
- Fagbemi T., Uadiale O., Noah A., The Ethics of Tax Evasion : Perceptual Evidence from Nigeria. (2010). European Journal of Social Sciences, Vol. 17 (2010), No. 3; pp.1-13.
- McGee R., Benk S., Yildirm H., Kayikci M., The Ethics of Tax Evasion: A Study of Turkish Tax Practioner Opinion (2011). European Journal of Social Sciences. Vol.18 (2011), No. 3; pp. 1-14.
- Rihan W., Value Added Tax (2001). Series of Lectures made in the central inspection bursary.
- Republic of Lebanon, Ministry of Finance, Value Added Tax Law, VAT Lebanon –law 2.3 and its modifications (2005).
Ayrıntılar
| Diğer ID | JA57BA47ST |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Aralık 2012 |
| Yayımlandığı Sayı | Yıl 2012 Cilt: 4 Sayı: 2 |