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首页> 外文期刊>American journal of applied sciences >Taxation of End Consumption: Effect on Country Economies and its Characteristics
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Taxation of End Consumption: Effect on Country Economies and its Characteristics

机译：最终消费税：对国家经济的影响及其特征

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International experience of the largest countries' economies of the last decade demonstrates that the use of Value Added Tax (VAT) in taxation of consumption is used more actively and is gradually squeezing out the sales tax. In most countries of the world VAT ensures between 12 and 30% of stable budget revenues. Taking statistical data selected with the help of the Ordinary Least Squares method as a basis, changes in the ratio of VAT received by the budget to GDP in the economies of different states for the 1995 - 2015 period were studied. The best ratio of the economic data was revealed in the Czech Republic and Mexico, where sustainable growth of the ratio amounted to 0.0008 - 0.0009 respectively. A significantly lower con-elation of the data was noticed in Austria and France, the correlation is conspicuous for its negative value of the regression coefficient. The research we have undertaken in relation with several states has shown the following consistent pattern: an average value of the share of VAT is less (by 10%) dependent on the development and state of the economy of the countries we have compared than (over 60%) on the taxation rules established by laws on each state (the use of tax incentives, lower tax rates, etc.). Our research of VAT effect on the economies of countries has revealed a number of specific problems, which weaken the mechanism of collection and payment of the tax. Consequently, to solve the macroeconomic problems of VAT, additional measures aimed at organizations' revenue growth should be undertaken. Another area should be the improvement of the tax incentive and exemption system as well as the removal of existing possibilities of tax evasion. These measures will allow the government to adjust the basic rate downwards in the middle term.
机译：过去十年中最大的国家/地区的经济国际经验表明，在消费税中使用增值税（VAT）的使用更为积极，并逐渐压低了销售税。在世界上大多数国家/地区，增值税可确保稳定预算收入的12％至30％。以借助普通最小二乘法选择的统计数据为基础，研究了1995年至2015年期间各州经济中预算收到的增值税对GDP的比率的变化。最好的经济数据比率出现在捷克共和国和墨西哥，比率的可持续增长分别为0.0008-0.0009。奥地利和法国的数据显着降低，相关性因其回归系数的负值而明显。我们与多个州进行的研究显示出以下一致的模式：根据我们所比较的国家/地区的发展情况和经济状况，增值税份额的平均值小于（降低10％） 60％的税法）适用于每个州的法律（使用税收优惠，降低税率等）。我们对增值税对国家经济的影响的研究发现了许多具体问题，这些问题削弱了税收的征收和支付机制。因此，为解决增值税的宏观经济问题，应采取针对组织收入增长的其他措施。另一个领域应该是改善税收激励和免税制度，以及消除现有的逃税可能性。这些措施将使政府在中期将基本利率下调。

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