[雙語翻譯]增值稅外文翻譯--增值稅對國家預(yù)算支出和收入的影響（原文）

1、 Procedia Economics and Finance 34 ( 2015 ) 676 – 681 2212-5671 © 2015 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/license

2、s/by-nc-nd/4.0/). Peer-review under responsibility of the Organizing Committee of BEM2015 doi: 10.1016/S2212-5671(15)01685-8 ScienceDirectAvailable online at www.sciencedirect.comBusiness Economics and Management 2015 C

3、onference, BEM2015 Value-added Tax Impact on the State Budget Expenditures and Incomes Iveta Hajdúchová a,*, Mariana Sedlia?iková b, Igor Viszlai c a Technical University, T.G. Masaryka 24, Zvolen 960 53,

4、Slovakia b Technical University, T.G. Masaryka 24, Zvolen 960 53, Slovakia c Technical University, T.G. Masaryka 24, Zvolen 960 53, Slovakia Abstract State budget

5、 is the main tool of fiscal policy in every country. It is the most important part of the government, whose primary function is to finance public goods. Taxes are the essential part of state budget incomes and a value-a

6、dded tax (VAT) makes up most of the revenue from taxes in Slovak republic. Because of this fact, the main goal of the paper is to analyze VAT impact on the state budgets expenditures and incomes in Slovak republic. Sin

7、ce the establishment of the Slovak republic, there were occurred many changes in VAT rates and those changes affected the prices of goods and services. This fact influenced the amount of state budget revenues from VAT.

8、 Because of that, the goal of the article is to analyze the development of standard and reduced VAT rates in years 1993 – 2015. The paper quantified the costs related to the management and control of taxation and then

9、evaluated the effectiveness of VAT in relation to the state budget. From the results of the analysis of the revenue to the state budget, we can conclude that despite the gradual increase of tax revenues to the state bud

10、get, the share of VAT on tax total revenues, after the increase in the VAT rate by one percentage point, did not increase. In assessing the effectiveness of VAT, we concluded that the expenditures for tax and duties co

11、llection are several times lower than the tax revenues to the state budget and collection of tax and duties can be considered as effective. © 2016 The Authors. Published by Elsevier B.V. Peer-review under responsi

12、bility of the Organizing Committee of BEM2015. Keywords: Value-added tax; State budget; Tax burden * Iveta Hajdúchová. Tel.: +421-45-5206-316; E-mail address: hajduchova@tuzvo.sk © 2015 The Authors. Publ

13、ished by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer-review under responsibility of the Organizing Committee of BEM2015678 Iveta

14、Hajdúchová et al. / Procedia Economics and Finance 34 ( 2015 ) 676 – 681 and so on. Value added tax has been in our tax system established January 1, 1993 and covers all taxable supplies, as defined by

15、 the Act on VAT, in addition to supplies that are exempt from the taxation. In contrast to the disposable sales tax, VAT is applied for a taxable supply made. A taxpayer is entitled from his tax liability (output tax) d

16、educt the portion of the tax (input tax) paid by the supplier of goods / services to buy and thereby divert to state only that part of the tax which is proportionate to its added value, it means actual tax liability. I

17、n the case of the importation of goods the taxpayer pays tax to the customs authority. The added value of each producer to a certain level represents mainly the costs associated with the business, profit margin, labor

18、costs, etc. (Schultzová et al., 2007). As mentioned, value-added tax is regulated by the Act on value-added tax. Valid VAT legislation is adapted to EU rules which govern VAT application. Primarily it is secondary

19、 legislation, in particular Council Directive. 2006/112 / EC on the common system of VAT, which also represents the base directive governing the application of VAT in the EU. The application of VAT has its advantages a

20、nd disadvantages. The single greatest disadvantage is heavy administrative burden of tax administration, including its control and is therefore logical that the cost of tax administration and taxation are high (Bab?

21、25;k, 2010). However, outweigh the benefits. They are mainly three properties of VAT: neutral effect of taxation, transparency of taxation and prevention against tax evasion. The principle of tax neutrality means that

22、taxes should be indifferent to corporates that are taxable, which means that under the business taxation should not be an advantage or disadvantage businesses. Transparency of taxation appears in relation to consumers,

23、 as well as to the taxpayer. For consumers is tax burden for each of them basically the same. While maintaining the transparency is important, that in every phase of production, processing or sale was taxable only valu

24、e that the taxable person added to the previous value. Tax mechanism excludes tax bundle together when there is application of the tax on the tax. This means that each taxpayer pays only the part of the tax that belong

25、s to its added value. Taxation subject or taxpayer is natural or legal person, who is registered on competent Tax office. This person is required to apply VAT for a taxable supply made. There are two types of registrati

26、on: statutory and voluntary. If statutory registration, the subject may be registered as a tax payer on the basis of certain facts that occurred, or after reaching the statutory turnover and horizon, when the turnover

27、was achieved. Taxation subject can also become a voluntary taxpayer and then we are talking about voluntary taxpayer registration. There are two ways for VAT calculation, depending on whether the tax is calculated from

28、the price which does or doesn’t contain a previous tax. Nowadays, two VAT rates are used in Slovakia. Standard VAT rate on goods and services is 20% and reduced tax rate 10%. Reduced VAT rate is applied on books, medic

29、ines and pharmaceutical products. In calculating the tax rates, which doesn’t include tax, VAT is calculated by multiplying the tax base (price without tax) and the appropriate tax rate (relation 1). When we are calcul

30、ating tax rates, which already includes the tax, VAT is calculated as the quotient where the numerator is price with tax and denominator is coefficient 1.2 for 20% VAT and 1.1 for reduced 10% VAT rate (relation 2). VAT

31、 = price without tax × VAT rate (1) VAT = price with tax / coefficient (2) Analysis of the tax policy impact on the change of the tax burden is carried out by monitoring the development of tax rates for the years 1

32、993 to 2015. VAT impact on the state budget revenues and expenditures is analyzed for the last five years (2010-2014). Development of VAT impact on tax revenues is analyzed on the basis of a percentage of VAT on tax re

33、venues, and their year-on- year comparison. VAT effectiveness is considered by the percentage share of the costs involved in collecting taxes and VAT revenues to the state budget. 3. Results and Discussion 3.1. Analysis

34、 of VAT rate development in Slovak republic The first law of the Slovak Republic to the VAT, Act. 222/1996 Coll,. contained two tax rates. The standard tax rate on goods was 23% and reduced tax rate was 5% on selected