Results 31 to 40 of about 44,149 (57)
Financial VAT May Improve Trade Openness [PDF]
, 2020 This paper theoretically and empirically analyzes the influence on the rate of trade openness of the taxation of financial services under VAT. The empirical analysis is carried out using data from the OECD and 36 European Union countries for the period ...
López-Laborda, Julio, Peña, Guillermo
core
The obligations of VAT payers regarding the ‘reverse taxation’ and the tax adjustment for fixed assets [PDF]
In accordance with the provisions of Title VI regarding VAT from the Fiscal Code, the suppliers and the beneficiaries of certain goods delivery or services registered with VAT aims, are obliged to apply simplification measures also called “reverse ...
Antonescu, Mihai, Antonescu, Ligia
core
Coordinating VATs Between EU Member States [PDF]
The paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force.
Bernd Genser
core
The Collection Efficiency of the Value Added Tax: Theory and International Evidence [PDF]
This paper evaluates the political economy and structural factors explaining the collection efficiency of the Value Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the penalty on ...
Yothin Jinjarak, Joshua Aizenman
core
, 2014 Although VAT is a significant source of tax revenue in Nepal, the system displays a number of weaknesses.
Sharma, Dhani Ram, Sarker, Tapan
core +1 more source
, 2018 In this article, the authors focus on the international supply of goods in GCC member states. This includes the VAT treatment of the import of goods into GCC markets, the export of goods from GCC markets, as well as intra-GCC supplies.
Scalia, Roberto
core
GCC VAT - International Services
, 2018 In this article, the authors focus on the international supply of services in the GCC member states. This includes the place-ofsupply rules and the VAT treatment of inbound services into GCC markets, outbound services from GCC markets and intra-GCC ...
Scalia, Roberto
core
An Analysis of South Africa's Value Added Tax [PDF]
In this paper, the authors describe South Africa's value added tax (VAT), showing that (1) the VAT is mildly regressive, and (2) it is an effective source of government revenue, compared with other tax instruments in South Africa.
Kearney, Marna +3 more
core
Some of the next articles are maybe not open access.
Hot Lithography Vat Photopolymerisation 3D Printing: Vat Temperature vs. Mixture Design
Polymers, 2022Daniel S Engstrøm, Farzaneh Sameni
exaly
VAT rebates as trade policy: Evidence from China
China Economic Review, 2020Sara Maioli, Bo Gao, Nils Braakmann
exaly