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Tags: Vivek Bajaj Advocate Ludhiana, VivekBajaj Advocate Ludhiana, VivekBajajAdvocatein
India.
THE introduction of the Value Added Tax in Barbados in 1997 did not materially alter this
country’s tax structure, given that the proportions of direct and indirect taxes to total revenue
remained over the period 1998 to 2011.
This is one of the conclusions drawn by Dr. Delilse Worrell, the Governor of the Central Bank of
Barbados, and a team of Economists in an assessment of the VAT.
Recently the Governor took issue with some aspects of the VAT, and ever since then debate has
been raging about the tax first introduced in 1997.
The joint paper by the Economists Tracy Maynard, Chrystol Thomas and Michelle-Doyle Lowe,
compares the yield of the VAT in Barbados with that of the preceding tax regime of consumption
taxes.
VAT was introduced at a standard rate of 15 per cent, replacing an indirect tax structure that
consisted 11 indirect taxes: consumption tax, an import surcharge, a hotel and restaurant sales
tax, a travel ticket tax, an entertainment tax, a tax on quarriable minerals, a surcharge on overseas
telephone calls, a surcharge on residential rents, a service tax on pleasure cruises, a stamp duty
on imports and an airline business tax. A concessional rate of 7.5 per cent was applied on
accommodation in hotels, guest houses and inns, and a number of zero-rated and exempted
items.
Read more at: http://www.cainindia.org/news/5_2014/tax_structure_unchanged_by_vat.html fa
Tags: Vivek Bajaj Advocate Ludhiana, VivekBajaj Advocate Ludhiana, VivekBajajAdvocatein
India.

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VivekBajaj Advocate Ludhiana Tax structure unchanged by vat

  • 1. Tags: Vivek Bajaj Advocate Ludhiana, VivekBajaj Advocate Ludhiana, VivekBajajAdvocatein India. THE introduction of the Value Added Tax in Barbados in 1997 did not materially alter this country’s tax structure, given that the proportions of direct and indirect taxes to total revenue remained over the period 1998 to 2011. This is one of the conclusions drawn by Dr. Delilse Worrell, the Governor of the Central Bank of Barbados, and a team of Economists in an assessment of the VAT. Recently the Governor took issue with some aspects of the VAT, and ever since then debate has been raging about the tax first introduced in 1997. The joint paper by the Economists Tracy Maynard, Chrystol Thomas and Michelle-Doyle Lowe, compares the yield of the VAT in Barbados with that of the preceding tax regime of consumption taxes. VAT was introduced at a standard rate of 15 per cent, replacing an indirect tax structure that consisted 11 indirect taxes: consumption tax, an import surcharge, a hotel and restaurant sales tax, a travel ticket tax, an entertainment tax, a tax on quarriable minerals, a surcharge on overseas telephone calls, a surcharge on residential rents, a service tax on pleasure cruises, a stamp duty on imports and an airline business tax. A concessional rate of 7.5 per cent was applied on accommodation in hotels, guest houses and inns, and a number of zero-rated and exempted items. Read more at: http://www.cainindia.org/news/5_2014/tax_structure_unchanged_by_vat.html fa Tags: Vivek Bajaj Advocate Ludhiana, VivekBajaj Advocate Ludhiana, VivekBajajAdvocatein India.