Results 11 to 20 of about 18,214 (303)
The impact of goods and services tax increase on economic crime: Evidence from China’s tobacco tax hike [PDF]
Tobacco Induced DiseasesIntroduction Despite the acknowledged interconnection between socioeconomic environment and economic crime, research on the relationship between Goods and Services Tax (GST) and economic crime is scarce because of their complicated relationship.
Xuanxuan Zhang, Zili Zhang
doaj +2 more sources
How Good Is Goods And Services Tax [PDF]
, 2016 Goods and Services Tax is a broad based and a single comprehensive tax levied on goods and services consumed in an economy. GST is levied at every stage of the production-distribution chain with applicable set offs in respect of the tax remitted at previous stages. It is basically a tax on final consumption.
Dr. Sreemoyee Guha Roy
openaire +3 more sources
Goods and Services Tax – GST [PDF]
, 2019 Goods and Services Tax (GST) is a value-added indirect tax at each stage of the supply of goods and services precisely on the amount of value addition achieved. It seeks to eliminate inefficiencies in the tax system that result in ‗tax on tax‘, known as cascading of taxes. GST is a destination-based tax on consumption, as per which the state‘s share of
Niyas. A
openaire +2 more sources
CRIME TAX AND FINANCIAL FRAUD AS A THREAT TO PUBLIC FINANCES IN POLAND [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2014 The paper attempts to identify the scale of fiscal crime perpetrated in Poland in terms of two tax liabilities: the value of goods and services (VAT) and excise duties.
Jacek BINDA, Ryszard Bełdzikowski
doaj +15 more sources
Institutiones Administrationis, 2022 The article describes two selected tools for improving the efficiency of tax collection on goods and services in Poland, which were introduced in 2017, namely split payment and STIR.
Artur Halasz
doaj +1 more source
The Technical Regulation of sales tax: A Comparative Analysis of the Iraqi and Jordanian law [PDF]
الرافدین للحقوق, 2022 The sales tax is an important indirect source of tax revenue for states. The sales tax was first enacted in Iraq in 1997 on services provided by restaurants and first-class hotels.
Alyaa Younes, Fadheelah Ghaeb
doaj +1 more source
An economic activity of a commune and tax on goods and services
Prawo Budżetowe Państwa i Samorządu, 2023 The commune is the basic unit of local government, implementing public tasks of various nature. In terms of non-authoritarian tasks, the commune manages its own assets and provides public services to residents.
Małgorzata Cilak
doaj +1 more source
Sales Tax in the United States of America As an Example of Consumption Tax
Maliye Çalışmaları Dergisi, 2023 Consumption taxes are widely applied in the world today, especially the value-added tax (VAT). While the United States (USA), has no general VAT system, it does have a sales tax similar to VAT.
Rana Dayıoğlu Erul
doaj +1 more source
Optimization of a logistics network considering allocation of facilities and taxation aspects [PDF]
Gestão & Produção, 2020 This article analyzes the impacts of operational and tax changes in a logistics network, considering the location of facilities and the following taxes: the Brazilian State Excise Tax on Circulation of Goods and Services, the Import Duty, the Brazilian ...
Bruno Vinícius Ribeiro Furlanetto +3 more
doaj +1 more source
Tax liability in tax on goods and services – analysis against the background of general tax law
Prawo Budżetowe Państwa i Samorządu, 2020 In this article it has been proved that a tax liability in tax on goods and services arises at the end of the settlement period and that implemented tax liability model corresponds to the concept of formal tax choice. It can also be made after the expiry
Wiktor Podsiadło
doaj +1 more source