| dc.description.abstract | 1. The mandate. Community implications of VAT administrations' efficiency Own resources accruing from VAT are, at the present level of expenditure, the major Community resource. The collection and control of VAT are under the responsibility pf n~tianal administrations. Article 12 of Regulation No 1553/89 st·ipuiates · that the Commission produce every three years a .. f.epprt on· collection and 'c::,ontrol procedures in Member States and di.s·cuss · with them the patential improvements likely to enhance the effect·iveness of these procedures. This report reviews the main implications of VAT administration effectiveness for the Community, the sc:ilient features of MS VAT administrations and their envirbnmlimt, the main problems they fa.ce and the associated measures implemented ·or contemplated by M.S~. ·Following a brief assessment, the _report puts forth a series of. suggest.ions far. improvement and a follb~-up plan. · The reduct·ion of divergences in Member States' effectiveness in· collecting the tax and preventing fra~d will enhance the collection of the Community own resources, and contribute to greater equity in the distribution of the financial burden .of Community policies both within and across Member States. 2. VAT Administration in Member States Divergences are first influenced by factors largely outside the reach of VAT administrations, like the differing characteristics of the taxpayer populations (e.g. number, size and sectoral distribution, attitudes towards the administration) and by the overall structure and resources of public (and particularly tax) administrations. |
