Low-Cost Computers for the Developing World Essay

IntroductionThe task in on the whole ages of the main themes that ran researchers because of their Close contact conditions peoples, and that in name of political, frugal and social, Taxes atomic number 18 link material that binds the individual government, one of the most important tools apply by governments in drawing its financial, economic and social terms used appraise revenue first in the financing of programs of public expenditure that has become increasing in moment . Taxes working to raise the economic efficiencies when the exploitation of economic resources and guidance these resources to split up use and to achieve social justice in the dispersal of income and achieve economic stability whither justice is no longer only socially, but became a bouncy requirement in achieving national security in the community as well.Thus the state with individuals confused in achieving these goals and to achieve security inside and outside, but whatsoever taskpayers, and who w ant to provide services at one time in the performance of their pay evaluate, as expected consumer receipts directly from having to purchase a proficient or service ignored , so the nature of the relationship between the state (IRS) and citizens (in charge) and they get discharge of the good obligation to pay their valuees partially or completely and using a number of methods and techniques dishonest by refraining from salaried the public treasury, and that means task guile . So we look at this withdraw the issue of escapism in value added tax and known shortened tubful, and is a general tax levied on businesses that produce and distribute adepts and services, and is the ad valorem tax tax on consumption because Stoic final it is the consumer, disrespect the fact that collected is the producer or distributor. Where the subject allow be studied theoretically and bother will be identified and the objectives and methodology and the study sample. Objectives studyThis study aims to achieve the following objectives embark on free professions and trades that are subject to bath. study the legal texts of the relevant laws in liberal professions and link them to the appealingness tax . Get nature and forms of evasion in tubful the freelance . Get the underlying causes of evasion in bath the self-employed .. Develop appropriate mechanism to deal with tax evasion to the self-employed .Problem StatementIs the annex of the appraise of value added tax (VAT), the nature of the political system and reprize taxation would lead to VAT bosh ?The relevance of the studyThe importance of this study lies in the select to educate self-employed heavyness evasion in vat and the consequent negative effects on the financial activity of the State, and comes by with(predicate) definition of this category duties tax and rid them of the issue of inheritance social which prevailed between groups of Palestinian society, including self-employed before the adv ent of the Palestinian Authority, where he was in charge of the Palestinian is evasion of taxes national action, because the tax revenue goes to illicit destinations .Literature reviewAccording to Smith and Stephen (2007) ,they resorted to some of european experiences of European countries. This study aimed to reviews what is known about the exposure of the VAT to revenue exhalationes with noncompliance, with a particular focus on fraud and evasion,and considers what can be done in respons. And they are follow the methodology to eliminate fraud in the VAT, by used More radical measures deep down the circumstance of a system that preserves zero-rating include , The use of repeal charging, by which liability in a business-to-business (B2B) transaction is placed on the buyer rather than the seller.This would deal efficaciously with the carousel fraud, and by ending the gradual cumulation of VAT wagess through various stages of production and distribution and instead collecting a ll VAT revenue at the final sale, the system is exposed to substantially greater risks of revenue loss through unreported sales to final consumers , With a retail sales tax all tax revenue is lost if a sale to final consumers somehow goes unreported, while with a VAT the losses are limited to the difference between the VAT due on the final sale and the VAT already collected at earlier stages. Smith said that have argued that a longer-run and durable origin to the problem of missing trader fraud requires a fundamental redesign of the VAT treatment of multinational transactions and this Systematic reform that eliminates the root cause of missing trader fraud would be a much more appealing long-term st treadgy than the combination of resource-intensive enforcement operations and ad hoc fixes such as extended tip over charging, which may provide temporary relief.The study of Richard(2011) , focused on a technological methods in the fight against tax fraud.This study aimed to fighti ng tax fraud (vat) bye using a technological method of this . So there is a trey leading technology-based solutions will be considered here the Real Time VAT (RTvat ) the VAT Locator Number ( VLN) system and the Digital VAT (D-VAT), at that place are important differences among them, but generally, the RTvat focuses on securing the tax, the VLN focuses on securely tracing the supply, and the D-VAT certifies that the correct tax is superaerated collected, and remitted. Richard have r for each oneed some conclusions based on technological solutions developed that The RTvat is applied to all transactions in a VAT system. It changes the underpinnings of the VAT, moving it from an invoice system to a settlement system. The withholdingand-remit element of a VATsystem has been effectively removed and VLN as well as applies to all transactions in a VAT system but leaves the elementary structure of the VAT untouched. It simply adds an encrypted tracer code to all(prenominal) invoice.As Borsellis stydy that aimed to firstly, it outlines the fraudulent VAT schemes that pose the most serious threat to the functioning of the VAT system, and evaluates the effectiveness of the strategies adopted to combat and resist that type of fraud. Secondly, it comments on the costs and benefits of more far-reaching measures to be implemented in the near future at EU and national train.He follow the mechanisms that fighting taxation fraud as , A hybrid reverse charge mechanism would also give rise to other issues. Firstly, it would lead to a substantial increase of VAT refund claims by taxable persons, who pay VAT to their suppliers (on their inputs not exceeding the threshold value), where their turnout transactions are subject to the reverse charge mechanism.Secondly, treating identical transactions differently for VAT purposes reduces the effectiveness, of anti-fraud measures , increases the complexness of the management of the VAT system and requires a tough control system i n order to encourage Member States from adverse effects. Where it was concluded that the need to maximize the effectiveness of the strategy to combat VAT fraud cannot be unaffectionate from a b course view on the functioning of the VAT system as a whole. Available mechanisms interact, require a high degree of adaptation to the economic and legal context and must be a constant of the Member States regulatory framework. This means that there is not asingle road to a more efficient VAT system and that it is inappropriate for Member States to simply copy and channelise the measures taken by other Member States into their national legislation.In 2011 , Kaspar Lind , faocused in his aticls on the issues of scal fraud, closing of transactions, and good faith , and to analyse Estonian legislation and the practice of the Supreme Court and its development in the recent 10 geezerhood, and to compare it to the practice of the European Court of Justice. Given that fiscal frauds are a seri ous problem, According to that , the payment for goods or services would take place through the bank, and the bank would divide the payment into two parts (the price of the goods or services and the amount of tax), of which the amount of VAT would be paid directly to the tax authority. With the second scheme, a central database is created for invoices taxed with VAT that the tax authority can monitor lizard in real time.Thirdly, separate VAT databases are used that are very easy for the tax authority to access in order to check invoices. Certication is seen as a fourth solution. Aside from the reverse charge, the rst solution is considered the most effectivehowever, it would require a substantial transformation of the existing system. The other three models might improve supervision but do not directly ensure a better receipt of taxes. He said Although they can draw general conclusions on how to act with regard to the VAT system, due diligence may depend greatly on each countrys l egal order and practice. As a result, it is very difcult for entrepreneurs to operate in different European unification Member States. Often entrepreneurs can learn of the exact content of their due diligence only in the course of judicial proceedings, but that might entail tax liabilityIn recent years ,The European Unions VAT system has become under fire(predicate) to organised fraud schemes , so there is an schemes studied by Fabrizio Borselli. This article shows that need to maximise the effectiveness of anti-VAT-fraud strategy cannot be separated from a broad view of the problem and of the functioning of the VAT system as a whole. A drastic change in the VAT system might provide a robust falsifying against fraud but produce uncertain effects. The study showed the most important policies established by the segment states to fight fraud by developing early-warning systems for sectors and transactions at risk. Since missing traders need to enter the commercialise before commit ting the fraud (i.e. to obtain a VAT identification number, unless they hijack another traders VAT number), a sound system of preventive risk analysis is essential for effective antifraud action. numerous EU Member States use advanced software for risk analysis and electronic databases containing macro and little data on traders, including the economic sector in which they operate, their financial situation and ownership, their payments, declarations and refunds of VAT . As pointed Bouresli that insurance policy initiatives could be initially limited to certain sectors and companies, with wider structural measures implemented afterwards, taking advantage of further developments in IT and harmonisation of the EU legal framework. New types of fraud are technology-intensive technology itself appears to offer some of the lift out answers.According to Dr. Konstantin Pashev (2006) , Adopted the Bulgarian experience in identifying the types and modus operandi of VAT frauds with a focus on the exclaim of tax credit. It analyses the elements of tax design permissive of such abuses and discusses the affirmable solutions in the light of the international and municipal experience and the capacity of the tax administration , Where indicated dr. Pashev the mechanics of organized fraud by fictitious trade and the missing (insolvent) trader fraud. In the case of fake exports, the exporter carries the transaction on paper, applying the zero VAT rate on exports and claiming tax credit on the inputs, while actually selling the products on the domestic food market without sales invoices, i.e. without paying VAT. A safer version would use real exports, but would overstate the quantities exported . The study concludes that the possible solutions should be sought along the lines of optimizing risk management and the principle of joint liability rather than through tighter controls at entry and on the conduct of business.the theoretical framework and methodology of the study VAT(Value-Added Tax) is a tax thats charged on most goods and services that VAT-registered businesses provide in the UK. Its also charged on goods and some services that are imported from countries outside. Whereas VAT fraud is a scheme through which businesses avoid paying VAT and even claim refunds for VAT they never pay. Such businesses actualize their condemnable intents using different established methods. Thus, different types of VAT fraud can be identified, which governments of VAT-administering countries have pass huge amounts of money to investigate and checkmate.review by looking at the literature review of the value-added tax in particular and some of the variables that affect them in general, including income tax, inflation, and the nature of the political system in the country. Since each variable has a direct relationship in its impact on the value-added tax.Independent Variables -Inflation treasure of incomeThe natural of political systemDependent VariableVAT mac hinationIn economics, inflation is a rise in the general level of prices of goods and services in an economy over a end of time , When the general price level rises, each unit of currency buys fewer goods and services. Consequently, inflation also reflects an erosion in the purchasing power of money a loss of real value in the internal medium of exchange and unit of vizor within the economy as the ination rate rises, the money demand becomes increasingly interest elasticity, as in Cagans model, and credit is increasingly used to avoid ination, instead of using leisure this implies that velocity rises at a faster rate, and the emergence rate falls at a decreasing rate.Politics system tells you how a society must be set up and how one should act within a society. Except for hermits, this comes up a lot. As for the relationship between the nature of the political system and tax fraud interpreted as the lack of confidence in public authoriseing policy , no doubt that the way to spe nd the proceed of tax impact on the psyche of financiers overhead costs, as if mony spend in the faces of the benefit of binding it feels comfortable and reassuring , he may give tax willingly , Which makes the system vulnerable to deception and fraud . As for the rate of income is defined as follows , a tax that governments impose on financial income generated by all entities within their jurisdiction. By law, businesses and individuals must file an income tax return every year to determine whether they owe any taxes or are eligible for a tax refund. Income tax is a key source of funds that the government uses to fund its activities and serve the public.HypothesesTheres a relationship between VAT fraud and inflation . Since there is a relationship between the level of income and tax fraud. There is a relationship between the political system and investors went to tax evasion, as it depends on the policies directed by the state.The population and the sample of the studySince I will talk about the VAT fraud in private sector, the population is the Palestinian private sector companies, and the study sample will be a number of these companies. Data collectionThe data were collected from two resources of data vicarious data*Which is the data that developed for the purpose other than helping to solve the problem on happen? Some of these data are books, journals, articles, website, and internet its considered as a useful sources of information for historic background, and theoretical framework.Primary data*Among the choices for collecting the primary data such as observations, survey questionnaires, and interviews .Taking into account the research problem the survey questionnaire is the best alternative for this research .Bibliography and Reference ListSmith, Stephen.2007. VAT fraud and evasion, VAT Fraud and Evasion What Do We Know, and What Can be Done? 10Ainsworth, Richard.2011. VAT Fraud and Technological Solutions. Tax Analysis,19.Borselli, Fabrizio.2008. Prag matic Policies to Tackle VAT Fraud in the European Union, International VAT monitor, 10Lind, k, 2011.VAT fraud and the fighting against IT In Estonia, JURIDICAL INTERNATIONAL .P.152-160.Borselli, F,and 2011.organised vat fraud features, magnitude , policy perspectives, RePEc-Research paper in economics . p 43Pashev, Konstantin, 2006.fighting VAT fraud the Bulgarian Experience. p. 20