Cukai barangan dan perkhidmatan

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Cukai barangan dan perkhidmatan (bahasa Inggeris: goods and services tax, GST) atau cukai nilai tambah (bahasa Inggeris: value added tax, VAT) ialah sejenis cukai penggunaan (CT) yang dikenakan ke atas apa sahaja nilai yang telah ditambahkan kepada sesuatu produk. Berbanding dengan cukai jualan, VAT/GST dilihat sebagai neutral terhadap bilangan aliran di antara pembuat dan pengguna akhir manakala cukai jualan dikenakan ke atas nilai setiap peringkat (walaupun di Amerika Syarikat dan banyak negara lain, cukai jualan dikenakan hanya pada jualan akhir kepada pengguna akhir, dan satu cukai pengguna hanya kepada pengguna akhir; di sana tidak terdapat cukai yang dibayar pada peringkat pemborongan atau pembuatan). Hasilnya adalah melata (cukai-cukai hiliran dikenakan pada cukai-cukai awal/hulu). VAT ialah sejenis cukai tak langsung, di mana cukai ini dikutip daripada pihak yang tidak menanggung keseluruhan kos cukai.

Nota kaki[sunting | sunting sumber]

Rujukan[sunting | sunting sumber]

  • Ahmed, Ehtisham and Nicholas Stern. 1991. The Theory and Practice of Tax Reform in Developing Countries (Cambridge University Press).
  • Bird, Richard M. and P.-P. Gendron .1998. “Dual VATs and Cross-border Trade: Two Problems, One Solution?” International Tax and Public Finance, 5: 429-42.
  • Bird, Richard M. and P.-P. Gendron .2000. “CVAT, VIVAT and Dual VAT; Vertical ‘Sharing’ and Interstate Trade,” International Tax and Public Finance, 7: 753-61.
  • Keen, Michael and S. Smith .2000. “Viva VIVAT!” International Tax and Public Finance, 7: 741-51.
  • Keen, Michael and S. Smith .1996. "The Future of Value-added Tax in the European Union," Economic Policy, 23: 375-411.
  • McLure, Charles E. (1993) "The Brazilian Tax Assignment Problem: Ends, Means, and Constraints," in A Reforma Fiscal no Brasil (São Paulo: Fundaçäo Instituto de Pesquisas Econômicas).
  • McLure, Charles E. 2000. “Implementing Subnational VATs on Internal Trade: The Compensating VAT (CVAT),” International Tax and Public Finance, 7: 723-40.
  • Muller, Nichole. 2007. Indisches Recht mit Schwerpunkt auf gewerblichem Rechtsschutz im Rahmen eines Projektgeschäfts in Indien, IBL Review, VOL. 12, Institute of International Business and law, Germany.[1]
  • Muller, Nichole. 2007. Indian law with emphasis on commercial legal insurance within the scope of a project business in India. IBL Review, VOL. 12, Institute of International Business and law, Germany.
  • OECD. 2008. Consumption Tax Trends 2008: VAT/GST and Excise Rates, Trends and Administration Issues. Paris: OECD.
  • Serra, J. and J. Afonso. 1999. “Fiscal Federalism Brazilian Style: Some Reflections,” Paper presented to Forum of Federations, Mont Tremblant, Canada, October 1999.
  • Sharma, Chanchal kumar 2005. Implementing VAT in India: Implications for Federal Polity. Indian Journal of Political Science, LXVI (4): 915-934. [ISSN: 00019-5510][2]
  • Shome, Parthasarathi and Paul Bernd Spahn (1996) "Brazil: Fiscal Federalism and Value Added Tax Reform," Working Paper No. 11, National Institute of Public Finance and Policy, New Delhi
  • Silvani, Carlos and Paulo dos Santos (1996) "Administrative Aspects of Brazil's Consumption Tax Reform," International VAT Monitor, 7: 123-32.
  • Tait, Alan A. (1988) Value Added Tax: International Practice and Problems (Washington: International Monetary Fund).

Pautan luar[sunting | sunting sumber]