[雙語翻譯]增值稅外文翻譯--從企業(yè)角度看增值稅的成本效益（英文）

1、International Journal of Economic Sciences and Applied Research 2 (2): 87-94 87 Cost Effectiveness of Paying Value Added Tax from the Viewpoint of Businesses Sopková Eva1 Abstract Value added tax has been part of

2、the economic reality in the business environment of the Slovak Republic for more than 16 years. It is a tool of general indirect taxation of the final consumption. The aim of this paper is to present partial results of

3、 the value added tax complex analysis in terms of cost ratio. The object of this research involves the share of incurred cost of businesses and the amount of tax liability in case of value added tax. The classificatio

4、n of questionnaire research respondents is done according to the division of businesses into small, medium-sized and large businesses in Slovakia. Keywords: Value Added Tax, Incurred Costs, Small, Medium-Sized, Large B

5、usinesses. JEL classification: M41, H25 Introduction From the historical perspective, indirect taxes are considered younger than direct taxes. From the very beginning these taxes burdened end consumers and did not ta

6、ke into account their incomes and property. Since its establishment on 1 January 1968 (the first country to introduce value added tax was France), value added tax has been considered unfair due to its rate equal for al

7、l subjects irrespective of the amount of income. On the other hand, businesses as registered taxpayers serve as unpaid collectors of this tax. Besides paying the tax (at the level of businesses), value added tax incur

8、s, above all, macroeconomic effects as indirect taxes make a significant part of budget incomes in European countries. Every year the revenue from indirect taxes makes approximately 60 % of tax revenue of the Slovak

9、 state budget. 1. Value added tax in the Slovak Republic and other countries of the European Union There are a number of sources that bring different opinions and definitions of value added tax. Summarizing these opin

10、ions we can characterize this statutory, non- equivalent payment to the state in certain periods and amounts as a multi-phase excise tax of general character, which can be connected with the process of taxing the added

11、 value. Through the prices of goods and services it is a burden for the end consumer (Sopkova, Spisiakova, 2007). The payers of this tax are subjects that supply, import and export goods and services and that collect v

12、alue added tax from customers. 1 Matej Bel University, Faculty of Economics, Banska Bystrica, Slovak Republic, e-mail: eva.sopkova@umb.sk Cost Effectiveness of Paying Value Added Tax from the Viewpoint of Businesses 8

13、9 1.2 Value added tax and small and medium-sized businesses Owing to the object of research we pay a closer attention to the Document 3.2 of the Council Directive of 28 November 2006 on the common system of value added

14、tax, Title XII –Special schemes. In Chapter I titled Special scheme for small enterprises there are set simplified procedures for charging and collecting VAT. The basic principle is that member states that might encou

15、nter difficulties in applying the normal VAT arrangements subject to such conditions and limits as they may set, and after consulting the VAT Committee, can apply simplified procedures (e.g. flat-rate schemes). This i

16、s referred to in Articles 281 to 292 of the document. The legislation on taxation of the Slovak Republic (Article 287) has exempted persons with a yearly turnover below a set limit. In Act No. 222/2007 on value added

17、tax the limit was set at 1,500,000 Slovak crowns, which had been in effect from 1 May 2004. On 1 January 2009 an amendment (Act 465/2008) on value added tax set the limit at 35,000 euros of yearly turnover. Within anti

18、-crisis measures the Slovak Republic applied for increasing the limit and since 1 July 2009 (Act No. 258/2009) this has been increased to 49,790 euros of yearly turnover. In case a business goes over the limit within

19、 a period of 12 successive months, it is obliged to register for VAT starting from the 20th day of the month following after reaching the limit. The European Directive in its Articles 295 and 305 gives the possibility t

20、o apply simplified schemes also to agricultural, forestry and fisheries businesses. The Slovak Republic does not apply these special schemes in value added taxation. The current rates of value added tax applied in the

21、Slovak Republic (19% and 10%) correspond to the expected development of indirect taxation. It is necessary to point to the fact that it is just the rate which influences tax liabilities and from the point of view of t

22、he tax burden for the taxpayer, the amount of tax is one of the criteria to measure economic effectiveness of value added tax. The other criterion to determine economic effectiveness of paying value added tax is indire

23、ct administrative cost of taxpayers. 2. Administrative cost of value added tax Value added tax has a number of advantages, e.g. free movement of goods and services, neutrality of taxation, universal character of appl

24、ication or multi-phase character of the tax. On the other hand, it has also some disadvantages, and administra- tive cost for taxpayers and for the state is one of them. Owing to the subject of research, we will furthe

25、r pay attention only to the economic effectiveness of paying the tax for businesses, i.e. we will deal with value added tax from the microeconomic point of view. In terms of taxes, Kubatova (2000, p. 40) speaks about t

26、ransfer of money from individuals and businesses to public budgets, extra costs that lower the overall effectiveness of the economy. Vitkova, Vitek (2002, p. 142) divide the cost of tax system into administrative co