Presentation is loading. Please wait.

Presentation is loading. Please wait.

An editing strategy for annual VAT-turnover Montreal June 18-21, 2007 * Jeffrey Hoogland Grietje van Haren.

Similar presentations


Presentation on theme: "An editing strategy for annual VAT-turnover Montreal June 18-21, 2007 * Jeffrey Hoogland Grietje van Haren."— Presentation transcript:

1 An editing strategy for annual VAT-turnover Montreal June 18-21, 2007 * Jeffrey Hoogland Grietje van Haren

2 –Register-based business statistics –Micro-editing of VAT-data for fiscal units –Conversion of fiscal units to enterprises –Macro-editing of VAT-turnover for enterprises –Objectives Outline

3 - Pressure from Dutch government and business community -Use available register information instead of questionnaires - Decrease response burden for small and medium sized companies Register-based business statistics

4 1.micro-editing of VAT data for fiscal units 2.conversion of VAT-turnover for fiscal units to VAT-turnover for enterprises 3.macro-editing of VAT-turnover for enterprises An editing strategy for annual VAT-turnover

5 –Fiscal units submit a VAT-declaration per month, quarter, or year –Those with large turnover tax or those that try to mislead the IRS have to report per month –For a fiscal unit i compute VAT-turnover for each time period t in year r and year r-1 –Detect outliers within a fiscal unit that (usually) report a substantial VAT-turnover Micro-editing of VAT-data for fiscal units

6 VAT-turnover of a fiscal unit substantial and possibly too large for a time period in year r if: > d million euro and > c × Median value of VAT-turnover across time periods of fiscal unit in year r and year r-1 Micro-editing of VAT-data for fiscal units Example: d=1; c=9; year out of monthly declarations 535 out of quarterly declarations

7 VAT-turnover of a fiscal unit substantial and possibly too small for a time period in year r if: Median value of VAT-turnover > d million euro and VAT-turnover < Median value / c Example: d=1; c=9; year out of monthly declarations 272 out of quarterly declarations

8 Conversion of fiscal units to enterprises fiscal unitfiscal personCBS personenterprise fiscal unit fiscal person CBS person enterprise

9 Selectivity in available VAT-turnover

10 Figure 1. Box plots for raw and edited SBS-turnover (thousands of euros) for enterprises in building industry with 2-4 employees. There are two groups: SBS-records with VAT-turnover and SBS-records without VAT-turnover.

11

12 Macro-editing of VAT-turnover – VAT-data incomplete – Weight VAT-turnover – Direct weighting if available VAT-data not selective – Reference aggregates –in design phase: VAT-, SBS-, and CT-turnover –in production phase: VAT-turnover of last year – Detect influential inconsistencies

13 - For a specific publication cell - Stratify by enterprise size - Detect outliers per stratum - Using box plot criterium for i = log |y i -y med | - - Direct weighting of outliers per stratum - Direct weighting of non-outliers per stratum Direct weighting of VAT-turnover

14 Table 3. Net turnover for 17 publication cells for builders with 1-99 employees.

15 Detecting influential inconsistencies Example of score function for A  B, e.g. PS  VAT Score functions are used to detect influential inconsistencies

16 Objectives – Improve cooperation with tax authorities – Reduce differences in definitions and filling-in behaviour – Improve weighting and outlier detection for VAT-turnover – Use tax assessments and surveys to develop a treatment strategy for VAT-declarations – Reduce use of business surveys


Download ppt "An editing strategy for annual VAT-turnover Montreal June 18-21, 2007 * Jeffrey Hoogland Grietje van Haren."

Similar presentations


Ads by Google