2014年增值税外文翻译--增值税的类型：埃塞俄比亚采用哪种增值税方式？

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1、3600 英文单词， 1.8 万英文字符，中文 5750 字 文献出处： Jalata D M. The Value Added Tax Styles: Which is Adopted by EthiopiaJ. Journal of Economic and Sustainable Development, 2014, 5(11): 77-81. The Value-Added Tax Styles: Which is Adopted by Ethiopia? Dasalegn Mosissa Jalata Abstract Currently many developed and dev

2、eloping countries has already adopted Value added tax (VAT) and others actively providing their intentions to introduce it. Among the three VAT model existed across the globe, Ethiopia executed that of New Zealands model of goods and services tax (GST). The Ethiopian VAT replaces the out dated sales

3、 taxes that have operated for more than four decades by January 1, 2003. The intention of the government to adopt VAT is that of raising large amount of revenue as the engine of development and to redistribute income and wealth among members of the community residing in a state, for fulfillment of t

4、he WTO agreement and to implement the IMF directions. Hence, the Ethiopian VAT is the consumption type of tax that has 15% standard rate without reduced, zero rate and some exemptions as implied by the rules and regulations. Though some problems were there in the areas of administrations, VAT credit

5、ing and exemptions, dealing with the technological advancement and innovations, the future aspects of the Ethiopias VAT taxing system are quite bright. Keywords: Value Added Tax, Ethiopia, Literature review, Policy implications 1. INTRODUCTION Currently Value Added Tax (henceforth VAT) is the most i

6、mportant taxing system of the world. Whether the country is developed or not, it does not matter for VAT implementations as it is evidenced from different level of economies. As shown by Cnossen (1998), the nearly universal introduction of the VAT should be considered the most important event in the evolution of tax structure in the last half of the twentieth century. While the origins of VAT was still never been decisively settled, it was first introduced at a national level in France