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In this paper I try to find if the Chinese recent Business Tax to Value-Added Tax Reform (the B2V Reform), which requires companies to adopt value-added tax instead of business tax, has caused the firms to invest more and hire more. I analyze the firms listed in the Shanghai Stock Exchange 50 Index. The results of the analysis show that adopting the new tax method is positively correlated to the increase of capital expenditure and the increase of employees and the effects differ in financial and non- financial firms. Non-financial firms tend to be more influenced by the policy change because they rely on more fixed asset and labor to operate. This study could inform policymakers from governments and corporations about how a VAT system could potentially affect corporate behaviors and operation.

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China had experienced high-speed economic growth rate, and the FDI (Foreign direct investment) had played an important role. China usually adjusted tax rate to attract the FDI and achieve macro-control. After entering WTO, China started to cancel some foreign favorable tax policies to meet the requirement of WTO. Many scholars thus started to discuss the impact of tax reform and whether this tax reform would promote the industry upgrade. From the data of the Ministry of Commerce, we find that FDI from Taiwan had played an important role. It is because the racial relationship, same language, and near skin color could help overcome the barrier entering China market. What’s more important is that China had released many favorable tax policies, which can attract a lot of FDI. In this paper, we introduce the Chinese tax and do the empirical and penal data analysis from the statistic data which mainly focuses on the two tax reforms in 1994 and 2002. After doing this research, we wish we can realize the impact of China’s tax reform on Taiwan’s FDI. Moreover, we expect that this paper can benefit businesses when they are going to invest in China and can be the reference to both Taiwan’s and China’s government when they formulate the policy about the foreign investment.

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Thesis (M.S.)--University of Texas at El Paso, 2009. / Title from title screen. Vita. CD-ROM. Includes bibliographical references. Also available online.

In the Credit Lyonnais case, the CJEU concluded that the proportion of input VAT deduction on mixed-use goods and services is to be calculated by taking into account the output supplies carried out by establishments located within the same territory only. This interpretation of the VAT Directive leads to a different treatment of domestic and foreign branches and is, hence, questionable in the light of the freedom of establishment. This paper analyses the impact of the fundamental freedoms on VAT law in general and possible reasons behind the interpretation chosen by the Court in the Credit Lyonnais case more specifically.

Tax agencies spend a lot of resources in overseeing tax evasion, without truly knowing what the effect on compliance is. The research area concerning the effects of audits is understudied, however more knowledge exists concerning the impact on individuals rather than on the impact on firms. The objective of this thesis is to examine the plausible behavioural changes among Swedish firms due to audits. The thesis is based on firms’ own reported VAT returns; it is their own behavioural change that is estimated, and not an involuntary change due to enforced payments or fines. The visible effects are solely due to the firm’s awareness of the supervision of the Swedish Tax Agency. The results, from a fixed effects regression, indicate that the audit do affect the firms’ level of compliance. The probability of an increased reported turnover is significant both at the extensive margin but also at other intervals. For the input VAT effects can be observed at several intervals, however not at the extensive margin.

La TVA est, par nature une taxe dont l’assiette est large, prélevée sur les ventes jusqu’au stade de la fabrication inclus, avec un droit systématique à déduction de la taxe payée sur tous les achats. La TVA est perçue à chaque stade de la production, pour s’assurer qu’elle ne pèse que sur la consommation, de ce fait elle garantit la neutralité fiscale. Cette vision de la TVA est pourtant remise en cause dans le contexte des États de l’O.H.A.D.A, car le système de TVA actuellement applicable dans ces pays pose de nombreux problèmes et comporte des obstacles couteux pour les opérateurs économiques, notamment parce qu’il comporte trop de différences de traitement, qui se traduisent par plusieurs distorsions économiques et fiscales qui sont en totale contradiction avec l’idée du marché commun. Aussi, l’harmonisation de cet impôt est apparue être l’une des stratégies fiscales incontournables permettant d’améliorer le système actuel et éliminer les obstacles et les risques accrus de fraude qu’il induit. Mais devant la résistance des États membres à céder une partie de leur compétence fiscale aux institutions communautaires, acteurs compétents en matière de TVA, cet instrument d’intégration régionale reste au sein des États de l’O.H.A.D.A, dans un état de stagnation, qui met en péril l’impératif d’instituer un système commun de TVA ; lequel se présente comme le stade d’achèvement du processus d’harmonisation. Aussi, il faudra une volonté déterminée des États membres pour dynamiser le processus d’harmonisation de cet impôt. / The value-added tax or VAT is by nature a tax that contains a large base deductible from all sells including those with a systematic deductible right upon the paid-tax. The VAT is paid at each level of the production chain to make sure it does not constitute a burden upon consumption. As such, it guarantees tax neutrality. This way of paying the VAT is yet questioned in regard to the context of OHADA member States because the current applied VAT system within these member States showcases numerous problems and costly obstacles for the economic operators mainly because numerous ways are being used to treating and dealing with operators. This, in part, generates numerous economical distortions and tax issues in total contradiction with the very idea of a Common Market. The VAT harmonization, happens thus to be one of the inevitable taxation strategies needed to improve the current VAT system, iron out any obstacle, and any risk out of an increasing fraud. Yet, face to the resistance of respective member States not to give away parts of their fiscale responsibilities to community institutions that have the expertise in VAT-related matters, this regional integration tool remains in a stagnation stage within the OHADA member States, which could potentially jeopardize the institutionalization of a mutual and regional VAT presented as the last step toward the harmonization process. What is required then is the willingness from the OHADA respective member States to boost the VAT harmonization process.