Traduction de «Impôts sur la production et les importations » (Français → Anglais) :

The recent reduction of the general rate of VAT in the United Kingdom has been an expensive exercise which has produced little effect, when other measures such as much bigger but targeted reductions in VAT, as permitted by this proposal, or increased personal income tax allowances, would have been more beneficial both to individuals and to the economy as a whole.

F. whereas the OECD recognises the presence of a global trend indicating a shift from direct to indirect taxation, with an increasing role for VAT systems; whereas Parliament also recognises this trend but at the same time stresses the importance of direct taxation for the progressivity of the tax system; whereas the OECD also notes a broad variation in VAT efficiency in OECD countries, indicating a broad scope for increasing VAT efficiency; whereas, however, any measures aimed at increasing VAT efficiency should also be accompanied by measures to tackle fraud and to consider ending the VAT exemption on financial transactions following an analys ...[+++]is of the implications involved, while taking into consideration the proposal for a Council Directive (2007/0267(CNS)),

Family-friendly attitudes at work also benefit the state and the social security agencies, for the more mothers and fathers are enabled to go out and earn money, the more taxes and social security contributions get paid.

At the same time, excise tax should make a corresponding contribution to tax revenue, because imports from low-wage countries represent a particularly great opportunity for us in this regard.

(c) GDP is the sum of uses in the total economy generation of income account (compensation of employees, taxes on production and imports less subsidies, gross operating surplus and mixed income of the total economy).

The AIEM is an indirect State tax levied in a single stage on the production of tangible goods in the Canaries and the import of goods in that category to the Canaries.