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Evolution of VAT

Publication date: 12.12.2018

Financial Law Review, 2018, Issue 12 (4)/ 2018, pp. 1 - 16

https://doi.org/10.4467/22996834FLR.18.017.9998

Authors

Richard Bartes
Technical University of Ostrava
https://orcid.org/0000-0001-5176-2978 Orcid
All publications →

Titles

Evolution of VAT

Abstract

The paper is dealing with the origin of the value added tax, as well as the circumstances of its introduction and subsequent evolution. That is why the introduction of its author, Maurice Laure, is to be mentioned at the very beginning. Then the present state of the tax in France has to be summarized which leads to our considerations about the possible future of the tax in France (partly in other countries as well) and an attempt to formulate possible lessons, following from the faults, that might be seen again especially in France. This is also the reason why our attitude might contain, sometimes quit visibly a Francophile tone. The aim, however, is the presentation of genesis and evolution of the VAT in general, the comparison of its initial state with the present situation in France and a try and assess the difference . The methods used here are the analysis and synthesis, historical description and historical and the comparative method were mostly used.
 

References

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Ardant, G.: Histoire de I'impot. vol. 2, Paris: Fayard, 1972

Aron, R.: L'opinion des intellectuels, Caiman-Levy, 1955

Bouvier, M. (ed.): La TVA 60 ans apres. Parris: L.G.D.J., 2014

Bouvier, M.: Introduction au droit fiscal general et a la theorie de I'impot. lie ed. Paris: LGDJ, 2012

Brunei, D: La TVA invention fran^aise, revolution mondiale. Paris: Eyrolles, 2012

Egret, G.: Que sais-je: La TVA, Paris: PUF, 1989

Francie: Zahranicni obchod a investice 2018 (Businessinfo.cz), Available at: https://www.businessinfo.cz/cs/clanky/francie-zahranicni-obchod-a-investice-19013.html 

Interview with Michel Bouvier of 6 April 2014. Available from: http://www.leidd.fr/Economie/La-TVA-un-tresor-national-de-moins-en-moins-rentable-660480 

Laure, M.: La fonction cachee de la monnaie face aux charges assies sur 1'activite des entre-prises. Paris: PUF, 1997

Laure, M.: Les impots gaspilleurs. Paris: PUF, 2001

Laure, M.: Science fiscale. Paris: PUF, 1993

Pafizkova, I.: Dan z pfidane hodnoty. Casopis pro pravni vedu a praxi, Domu no. 2 (2004). Available at: https://iournals.niuni.cz/cpvp/article/view/7768

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Revue francaise de finances publiques. La TVA 60 ans apres. Parris : L.G.D.J. 296 p. ISBN 978-2275043883.

Udaje z vyberu dani (Financni sprava). Accessed 24 August 2018, http://www.financnisprava.cz/cs/dane/analyzy-a-statistiky/udaje-z-vyberu-dani 

Legal Acts:

Act No. 235/2004 Coll., on value added tax, as amended. In: CODEXIS ACADEMIA [legal information system]. ATLAS consulting spol. s r.o. [cit. 24/8/2018].

Act. No. 235/2004 Coll., on Value Added Tax, § 47 (1)

Code general des impots, (i.e. General Tax Code), the date 10 January 2018, Article 278, 279. https://www.legifrance.gouv.fr/affichCode.do?cidTexte=LEGITEXT000006069577

Information

Information: Financial Law Review, 2018, Issue 12 (4)/ 2018, pp. 1 - 16

Article type: Original article

Authors

https://orcid.org/0000-0001-5176-2978

Richard Bartes
Technical University of Ostrava
https://orcid.org/0000-0001-5176-2978 Orcid
All publications →

Technical University of Ostrava

Published at: 12.12.2018

Article status: Open

Licence: CC BY-NC-ND  licence icon

Percentage share of authors:

Richard Bartes (Author) - 100%

Article corrections:

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Publication languages:

English

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Number of downloads: 912

<p>Evolution of VAT</p>