Not all in sunshine in VAT land, however. Clouds of varying sizes and shapes seem to be looming on the horizon in all VAT countries but perhaps particularly in DTE that have become increasingly dependent on VAT and hence more vulnerable to potential problems. Some of these problems have always been inherent in the structure and operation of VATs but are exacerbated by the increased fiscal weight being placed on the many DTE under pressure for new fiscal revenues for example to offset revenue losses from tariff reductions needed to accord with WTO requirements. It is thus perhaps time for a new look at the role of VAT in DTE.
Specifically, are the VATs now in place in most DT
利用课外活动激发小学生的作文兴趣E as good as they could be in economic, equity, and administrative terms? Must every DTE have a VAT? Can all DTE administer a VAT sufficiently well to make the introduction of the tax worthwhile? Is a VAT always the best way to respond to the revenue problems arising from trade liberalization? Can VATs be adapted to cope with the rising demands in some countries, especially federal countries, for more access to revenues by local and regional governments? Can they deal with such new problems as those arising from changes in business practices with financial innovations and digital commerce? The answers to such questions are not only critical to the fiscal stability of many DTE but also their economic growth and development. Are the VATs already in place in many DTE the efficient, simple, revenue-raisers some claim? Or, as other argue, are they so inequitable as to exacerbate social and political tensions? Does VAT provide a way to tap the informal sector or does it instead tend to expand that sector?
No brief paper can answer such complex questions, of course, so the objective of this paper is considerably more modest. Taking the background paper prepared for this conference (ITD, 2005) as its starting point, the aim of this paper is simply to provide a few additional reflections on some lessons that seem to emerge from experience to date with VAT in DTE-countries in which, for the most part, tax reality is much more dominated by administrative capacity on one hand and political necessity on the other than in the European home of so much VAT experience and thinking. There is indeed much room and need for sharing experiences between developed countries and DTE, but there are also some important differences that need to be explicitly taken into account when doing so. To paraphrase the conclusions of the late Jean Jacques Laffont (2004) in a recent survey of public utility regulation in DTE, not only do we as yet have surprisingly little solid empirical knowledge of some critical factors but the relevant economic theory also remains rather sketchy and we know even less about the relevant political economy context. For the most part, this paper simply attempts to flesh out these observations in a little more detail with respect to VAT in DTE. In doing so, it should perhaps be noted that although the points made are stated in general terms for the most part they are inevitably shaped by the author’s limited personal experience with various aspect of VATs in a number of DTE over the years. In a sense, however, this is perhaps not a limitation since it is precisely through closer analysis of, and reflection on, the experience of such case studies that we can best discern the real challenges facing VAT in DTE and the questions that most need further attention. Such at least, is the approach taken here.
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