[雙語翻譯]增值稅外文翻譯--增值稅的類型埃塞俄比亞采用哪種增值稅方式？

1、3600 英文單詞， 英文單詞，1.8 萬英文字符，中文 萬英文字符，中文 5750 字文獻出處： 文獻出處：Jalata D M. The Value Added Tax Styles: Which is Adopted by Ethiopia[J]. Journal of Economic and Sustainable Development, 2014, 5(11): 77-81.The Value-Added Tax Styl

2、es: Which is Adopted by Ethiopia?Dasalegn Mosissa JalataAbstractCurrently many developed and developing countries has already adopted Value added tax (VAT) and others actively providing their intentions to introduce it.

3、Among the three VAT model existed across the globe, Ethiopia executed that of New Zealand’s model of goods and services tax (GST). The Ethiopian VAT replaces the out dated sales taxes that have operated for more than fou

4、r decades by January 1, 2003. The intention of the government to adopt VAT is that of raising large amount of revenue as the engine of development and to redistribute income and wealth among members of the community resi

5、ding in a state, for fulfillment of the WTO agreement and to implement the IMF directions. Hence, the Ethiopian VAT is the consumption type of tax that has 15% standard rate without reduced, zero rate and some exemptions

6、 as implied by the rules and regulations. Though some problems were there in the areas of administrations, VAT crediting and exemptions, dealing with the technological advancement and innovations, the future aspects of t

7、he Ethiopia’s VAT taxing system are quite bright.Keywords: Value Added Tax, Ethiopia, Literature review, Policy implications1. INTRODUCTIONCurrently Value Added Tax (henceforth VAT) is the most important taxing system of

8、 the world. Whether the country is developed or not, it does not matter for VAT implementations as it is evidenced from different level of economies. As shown by Cnossen (1998), ‘‘the nearly universal introduction of the

9、 VAT should be considered the most important event in the evolution of tax structure in the last half of the twentieth century.’’ While the origins of VAT was still never been decisively settled, it was first introduced

10、at a national level in France in1954 though, its original coverage was limited (James, 2011).The most recent scholarly literature written by Charlet&Butdens (2012), shows as more than 150 countries which becomes abou

11、t 75% of the world has now been implementing VAT. Among the developed and largely industrialized countries however, USA is the one that hasn’t yet implemented the federal VAT system even though now has the trend toward i

12、t.According to James (2011), VAT as consumption tax was considered and spread globally since it appropriately matched to the revenue needs of states in an increasingly globalized economy. Even if this depends up on each

13、country’s policy, recently some commentators of the tax system shows as VAT directly related to the country’s growth and development. Considering such issues, the Ethiopian government revisited its tax policy related to

14、the revenue required to meet these expenditures which were aggravated than ever before. And hence, tax reform was undertaken in the 2002 and VAT becomes the outcomes of such tax reform in Ethiopia. Though, in Ethiopian t

15、ax history, the system of sales tax had served for more than four decades with insignificant means of income, the VAT replaces the outdated general sales tax that operated formally for ten years before its abolitions by

16、2002. So VAT first implemented on January 1st2003 in accordance with the VAT proclamation No 285/2002. However the most important VAT in China. The study of Purohit (1993) on the adoption of VAT in India considering its

17、 problems and prospects reveals as the implementations of VAT by a rapidly growing number of countries has been one of the most remarkable events in the evolution of commodity taxation in this century and the author conc

18、ludes as VAT generates sufficient amount of revenues for the government.In similar vein, Kenya adopted (introduced) VAT on consumer expenditure in 1990 by replacing sales tax, which had been in operation since 1973 for t

19、he purpose of increasing the government revenue through expansion of tax base and by levying on consumption of taxable goods and services supplied in Kenya or imported into Kenya (Naibei & Siringi, 2011). The study o

20、f Moyi and Ronge (2006) indicates as the contribution of VAT in Kenya is estimated to an average of 5.4% of GDP from its inception period of 1990 to year 2005, while the total tax revenue itself contributed to GDP by abo

21、ut 19.8% during same period.In addition to that, Jalata (2014) conducts an investigation on the role of VAT on economic growth of Ethiopia and founds the significant positive relationships among them. Hence, VAT not only

22、 has very important contributions for the economies of developed countries, but also it drifts huge engines towards the developing countries economy too.2.2. Which styles of VAT were there and which is mostly recommended

23、?In our planet of the earth, there are many sophisticated technological advancement and from day to day, the experts in their fields of study created the new thing or makes the things that was more preferable than what i

24、s previously existed. The same is true in the area of taxing system as the tax experts either invents the new or replaces the previously existed tax system for the purpose of improvement from the past. As the governments

25、 of different countries across the globe unable to exist without the revenue from tax, currently different Economists, Political experts and Tax experts announces VAT which is the most important system of the last half c

26、entury’s tax development.In a todays taxing system, there are three main diversities or styles of VAT across the world: “The European model”, “The New Zealand model and “The Japanese model” (James, 2011). The global div

27、ersity of VAT style is mostly reasoned based on the tax base, tax rate, tax implementations, administrative capacity and the political, social and economic uniqueness of each country. Even if most countries in the world

28、accepts some recognized VAT styles, each country have their own recognized unique VAT system. For instance, Smith (2012) shows as China’s VAT rules and system differ from many other countries because china has its own un

29、ique characteristics and is widely considered to be more complex when compared to most of the VAT/GST regimes around the world.A. The European model of VAT styleThe European model of VAT was mostly adopted by government

30、of different countries. The most important characteristics that differentiate the European model of VAT style from other models were that of presentations of different multiple rates with varying notches of exemptions. M

31、ost of OECD countries have adopted this model of VAT system. The study conducted by Charlet&Butdens (2012) on the OECD International VAT/GST guidelines of the past and future developments reveals that revenues genera

32、ted by taxes on general consumption (that is, VAT, sales taxes and other general taxes on goods or services) represented 20.0% of the total tax revenues of OECD countries in 2009. The proportion of taxes on general consu