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A Multi-Sectoral Model for Estimating VAT Revenues in Hungary

In: Tax Modelling for Economies in Transition

Author

Listed:
  • Jean Tesche

Abstract

Most Central and Eastern European countries have recently replaced the traditional turnover tax system, with its multiplicity of rates, with a value added tax (VAT). Since the VAT is a major source of tax revenue, it is important to have a reasonably accurate means of estimating the base and potential revenue. When exports are exempted and a credit for capital investment is allowed, the VAT is essentially a retail sales tax and can be estimated from sales. However, once a number of exemptions is added, estimation becomes more complex. Taxes are not paid on exempt goods, but neither is a credit received for purchases of exempt goods. Exempt goods must be taken out of the taxable base, but when an exempt good is purchased to produce a taxable good, it must be added back in.

Suggested Citation

  • Jean Tesche, 1998. "A Multi-Sectoral Model for Estimating VAT Revenues in Hungary," Palgrave Macmillan Books, in: Paul Bernd Spahn & Mark Pearson (ed.), Tax Modelling for Economies in Transition, chapter 8, pages 119-132, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-14109-8_8
    DOI: 10.1007/978-1-349-14109-8_8
    as

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