[雙語翻譯]增值稅外文翻譯--增值稅對國家預算支出和收入的影響

1、3600 英文單詞， 英文單詞，17500 英文字符，中文 英文字符，中文 5450 字文獻出處： 文獻出處：Hajdúchová I, Sedlia?iková M, Viszlai I. Value-added Tax Impact on the State Budget Expenditures and Incomes[J]. Procedia Economics and Finance, 2015,

2、 34: 676-681.Value-added Tax Impact on the State Budget Expenditures and IncomesIveta Hajdúchová , Mariana Sedlia?iková , Igor Viszlai AbstractState budget is the main tool of fiscal policy in every countr

3、y. It is the most important part of the government, whose primary function is to finance public goods. Taxes are the essential part of state budget incomes and a value-added tax (VAT) makes up most of the revenue from t

4、axes in Slovak republic. Because of this fact, the main goal of the paper is to analyze VAT impact on the state budgets expenditures and incomes in Slovak republic. Since the establishment of the Slovak republic, there

5、were occurred many changes in VAT rates and those changes affected the prices of goods and services. This fact influenced the amount of state budget revenues from VAT. Because of that, the goal of the article is to anal

6、yze the development of standard and reduced VAT rates in years 1993 – 2015. The paper quantified the costs related to the management and control of taxation and then evaluated the effectiveness of VAT in relation to the

7、state budget. From the results of the analysis of the revenue to the state budget, we can conclude that despite the gradual increase of tax revenues to the state budget, the share of VAT on tax total revenues, after the

8、 increase in the VAT rate by one percentage point, did not increase. In assessing the effectiveness of VAT, we concluded that the expenditures for tax and duties collection are several times lower than the tax revenues t

9、o the state budget and collection of tax and duties can be considered as effective. Keywords: Value-added tax; State budget; Tax burden1. IntroductionFiscal policy is an important economic tool by which the government of

10、 any country affects economic development. It can be seen as an instrument by which government affects the relative size of public and private sector which influence aggregate demand and the level of economic activity.

11、(Harumová, 2002; O' Sullivan and Sheffrin, 2003). The basic instrument of the state fiscal policy is the state budget, which accumulates government revenues and transforms them into government expenditures. Th

12、e state budget is the most important part of the government financials, whose primary mission is to finance public goods. At the same time, however, it is also an important tool in the hands of the state, which interfer

13、es into the functioning of the economy (?atanová and Potkány, 2004). State interferes into the economy functioning by affecting aggregate demand and aggregate supply (Lisý et al., 2011). The biggest shar

14、e on the state budget revenues has taxes. Total share of taxes should be 50 to 80 percent (Mankiw et al., 2009). Except the taxes, which are paid by individuals and legal entities, include the state budget revenues also

15、 revenues from fees, contributions, duties, import and export surcharges, levies, revenues from sales of government securities etc. (Harumová, 2002).The tax can be defined as mandatory statutory payment collected b

16、y the state, municipalities or other public entities for covering public needs, at a predetermined to the disposable sales tax, VAT is applied for a taxable supply made. A taxpayer is entitled from his tax liability (ou

17、tput tax) deduct the portion of the tax (input tax) paid by the supplier of goods / services to buy and thereby divert to state only that part of the tax which is proportionate to its added value, it means actual tax l

18、iability. In the case of the importation of goods the taxpayer pays tax to the customs authority. The added value of each producer to a certain level represents mainly the costs associated with the business, profit marg

19、in, labor costs,etc. (Schultzová et al., 2007). As mentioned, value-added tax is regulated by the Act on value-added tax. Valid VAT legislation is adapted to EU rules which govern VAT application. Primarily it is

20、 secondary legislation, in particular Council Directive. 2006/112 / EC on the common system of VAT, which also represents the base directive governing the application of VAT in the EU.The application of VAT has its adva

21、ntages and disadvantages. The single greatest disadvantage is heavy administrative burden of tax administration, including its control and is therefore logical that the cost of tax administration and taxation are high (B

22、ab?ák, 2010). However, outweigh the benefits. They are mainly three properties of VAT: neutral effect of taxation, transparency of taxation and prevention against tax evasion. The principle of tax neutrality means

23、that taxes should be indifferent to corporates that are taxable, which means that under the business taxation should not be an advantage or disadvantage businesses. Transparency of taxation appears in relation to consum

24、ers, as well as to the taxpayer. For consumers is tax burden for each of them basically the same. While maintaining the transparency is important, that in every phase of production, processing or sale was taxable only v

25、alue that the taxable person added to the previous value. Tax mechanism excludes tax bundle together when there is application of the tax on the tax. This means that each taxpayer pays only the part of the tax that belo

26、ngs to its added value. Taxation subject or taxpayer is natural or legal person, who is registered on competent Tax office. This person is required to apply VAT for a taxable supply made. There are two types of registra

27、tion: statutory and voluntary. If statutory registration, the subject may be registered as a tax payer on the basis of certain facts that occurred, or after reaching the statutory turnover and horizon, when the turnover

28、 was achieved. Taxation subject can also become a voluntary taxpayer and then we are talking about voluntary taxpayer registration.There are two ways for VAT calculation, depending on whether the tax is calculated fro

29、m the price which does or doesn’t contain a previous tax. Nowadays, two VAT rates are used in Slovakia. Standard VAT rate on goods and services is 20% and reduced tax rate 10%. Reduced VAT rate is applied on books, medi

30、cines and pharmaceutical products. In calculating the tax rates, which doesn’t include tax, VAT is calculated by multiplying the tax base (price without tax) and the appropriate tax rate (relation 1). When we are calcu

31、lating tax rates, which already includes the tax, VAT is calculated as the quotient where the numerator is price with tax and denominator is coefficient 1.2 for 20% VAT and 1.1 for reduced 10% VAT rate (relation 2).VAT