Evolution of VAT
DOI:
https://doi.org/10.4467/22996834FLR.18.017.9998Keywords:
France, public finance, indirect taxes, VATAbstract
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.
Downloads
References
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 Patrimoinorama: Actualite patrimoniale [online]. Patrimoinorama. Available from: http://www.patrimoinorama.com/index.php?option=com content&task=view8dd=7656&Itemid=29.
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. 54-404 of 10 April 1954 on tax reform. Available from: https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=TORFTEXT000000864818&f astPos=l&fastReqId=754246566&categorieLien=id&oldAction=rechTexte.
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.
Downloads
Published
How to Cite
Issue
Section
License
Financial Law Review is an open access journal which means that all the articles published are freely available without charge to the reader or his/her institution.
The articles published in Financial Law Review are available under a licence Attribution-NonCommercial-NoDerivs 3.0 Unported (CC BY-NC-ND 3.0)
The Author furnishes a non-exclusive and free-of-charge license to use the his Work without territorial limitations and for an unlimited period.
Archiving policy
All texts from the journal Financial Law Review are published in electronic version. We strive to archive texts in various databases. Archival issues are also available on the platform of the Academic Scientific Journals: https://czasopisma.bg.ug.edu.pl/index.php/flr/index
Moreover articles published in the journal are archived at the Repository of the University of Gdansk.