文章基本信息

标题：VAT Evasion in Lebanon: Cases and Main Causes
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作者：Rana Ismail ; Faisal Nsouli ; Wafic Rihan 等
期刊名称：International Journal of Economics and Finance Studies
电子版ISSN：1309-8055
出版年度：2012
卷号：4
期号：2
出版社：Social Sciences Research Society
摘要：The Value Added Tax (VAT) is a very important source of treasury revenues in Lebanon. It was initially introduced in Lebanon in order to reduce the budget deficit and help contain the debt. However, VAT evasion growth in Lebanon is leading to significant VAT revenue losses because of its size and frequency. In this paper, we will highlight the contribution of VAT to the treasury revenue. In addition, our research has led to figure out the most significant VAT evasion cases and the way tax payers evade paying their required VAT or try to have an illegal refund. From these tax evasion cases, we will pinpoint the main causes of such evasions and propose solutions to limit as much as possible VAT evasion in Lebanon.
关键词：VAT; contribution of VAT; evasion cases; illegal refund; causes of;evasion.