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SUPERIORITY OF THE VAT TO TURNOVER TAX AS AN INDIRECT TAX ON DIGITAL SERVICES
National tax journal, 2019Countries seeking to address the challenges of taxation in a digitalizing economy have proposed or enacted indirect digital services taxes (DSTs) rather than income taxes in part to attempt to avoid violating international income tax treaty obligations ...
Karl Russo
semanticscholar +1 more source
International Journal of Sustainable Development & World Ecology, 2023
The recent COP27 has propelled nations towards achieving reduced environmental degradation. Governments are, therefore, required to develop effective policy tools to improve their environmental sustainability plans.
Samira Shayanmehr +5 more
semanticscholar +1 more source
The recent COP27 has propelled nations towards achieving reduced environmental degradation. Governments are, therefore, required to develop effective policy tools to improve their environmental sustainability plans.
Samira Shayanmehr +5 more
semanticscholar +1 more source
Direct and Indirect Tax Updates - December 2020: Indirect Taxes
The Management Accountant Journal, 2021No Abstract.
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Analysis of Impact of Goods and Services Tax on Indirect Taxes of Karnataka State
The Indian Economic Journal, 2019Socio-economic development of a country depends on the effectiveness of its taxation system. Taxation policies of many countries are undergoing significant change in the winds of globalisation. To cope up with the emerging challenges of globalisation and
B. Nayaka, V. Panduranga
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Abstract Indirect taxes including general sales taxes (VAT, retail sales tax, turnover tax) are discussed in this chapter. Short discussions of selective excise taxes and tariffs are also part of the discussion chapter. Tariffs are included because a tariff will either directly affect the relative price of goods and services subject to ...
William Leonard Crum +2 more
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