Improving VAT and GST: Designing a simple and fraud-proof tax system

Improving VAT and GST: Designing a simple and fraud-proof tax system
The book compares the VAT/GST systems of 15 countries across the globe, with all continents represented, plus the EU VAT regime. The focus is on making VAT/GST systems simple and fraud proof.

Why this book?

As governments worldwide are looking for ways to raise revenue in order to finance their budgets, consumption taxes such as value added taxes (VAT) and goods and services taxes (GST) are increasing in prominence and now exist in over 150 countries.

Improving VAT/GST: Designing a Simple and Fraud-Proof Tax System compares the VAT/GST systems of 15 countries around the world, with all continents represented, plus the EU VAT regime. The analysis is organized in a way that allows interesting and specific details of each VAT system to be identified, while at the same time rendering them comparable despite their structural differences. In detail, it examines topics such as neutrality, VAT groups and head office (including branch transactions), financial services, anti-avoidance rules, advance rulings, VAT gap, compliance costs and costs of collection. It identifies best practices and provides readers with some thoughts on future directions of VAT/GST. The main focus is set on making VAT/GST systems both simple and fraud proof.

The relevant knowledge about different VAT/GST systems provided in this book can be a fundamental resource to help practitioners to optimize their tax planning solutions, to provide legal certainty to their clients and to ensure the avoidance of both double taxation and double non-taxation in VAT/GST matters.

This book will be an interesting and valuable tool for both regulators and practitioners alike to deepen their understanding of the various tax systems and the way certain issues are solved under different regimes, in order to encourage international trade and lay the groundwork for the removal of tax obstacles and related costs in global commerce.


Sample excerpt, including table of contents


  • Michael Lang, Professor and Head of the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).
  • Ine Lejeune, PwC, Global Leader, Indirect Taxes.


Monika Arora, Sandra Benedetto, Elidie Bifano, Wei Cui, Jeanine Daou, Wim De Clercq, César Augusto Domínguez Crespo, Rodolfo Feito, Mandy Gabriël, Celso Grazioli, Claude Grosjean, Niklaus Honauer, Kotaku Kimu, Soo How Koh, Eleonor Kristoffersson, Madeleine Merkx, Rebecca Millar, Lorenna Moon, Ramarathnapuram Muralidharan, Yumi Nishiyama, Espen Qvist, Pasquale Pistone, Irina Popova, Jennifer Roeleveld, Ricardo Tavieres, Eugen Trombitas, Viktoria Tymoshenko, Mathieu Van De Putte, Ad van Doesum, Herman van Kesteren, Gert-Jan van Norden, David White, Alan Wu.

Improving VAT/GST - Designing a Simple and Fraud-Proof Tax System
Chapter 1: Argentina
Chapter 2: Australia
Chapter 3: Brazil
Chapter 4: Chile
Chapter 5: China
Chapter 6: India
Chapter 7: Japan
Chapter 8: Mexico
Chapter 9: New Zealand
Chapter 10: Norway
Chapter 11: The Russian Federation
Chapter 12: Singapore
Chapter 13: South Africa
Chapter 14: Switzerland
Chapter 15: Ukraine
Chapter 16: VAT Neutrality from an EU Perspective
Chapter 17: VAT Groups
Chapter 18: Head Office–Branch Transactions
Chapter 19: Financial Services
Chapter 20: Anti-Avoidance Rules
Chapter 21: Advance Rulings
Chapter 22: VAT Gap from an EU Perspective
Chapter 23: Compliance Costs and Costs of Collection
Chapter 24: Conclusions: Designing a Simple and Fraud-Proof VAT System