Results 31 to 40 of about 18,214 (303)

Stoppage - Vat Return and Accounting Practice in Re-Delivery of a Delivery Subject to Stoppage

Gaziantep Üniversitesi Sosyal Bilimler Dergisi, 2016
Value Added Tax (VAT) is calculated based on the goods and service delivery costs realized by the corporations. Unless this VAT is subject to stoppage, seller takes the VAT from the purchaser in delivery of goods or services and then the corporate pays ...
Ahmet Yanık
doaj   +1 more source

The impact of tax incentives and changes in VAT rates on economic development and social stability

Acta Economica, 2014
Value added tax, as a general consumption tax, significantly influences the formation of price policy as well as economic competitiveness and economic development of country. This is especially evident in the changes in tax rates.
Драган Јањић
doaj   +1 more source

Luxury tax perspectives: The evidence of the Republic of Belarus

RUDN Journal of Economics, 2023
The study is dedicated to the reasons for luxury tax implementation into the national taxation system. The purpose of the research is to study the emergence and experience of applying the luxury tax in various countries in order to determine the ...
Yury Yu. Karaleu, Polina I. Tishkovskaya
doaj   +1 more source

A study on attitude of small traders towards goods and services tax in Bengaluru City [PDF]

, 2022
The main objective of GST is to eliminate the cascading impact of taxes on production and distribution cost of goods and services. GST serves a superior reason to achieve the objective of streamlining indirect tax regime in India and it has positive ...
Venkatesh, S., Usha, N. (N), Usha, N., Venkatesh, S. (S)   +3 more
core   +2 more sources

Goods and service tax reform and estimated impact on tobacco products in India [PDF]

, 2018
Background The indirect tax system in India is undergoing a major overhaul with a national Goods & Services Tax (GST) expected to be rolled out in 2017.
Rijo M John, Mark Goodchild, Estelle Dauchy   +2 more
core   +1 more source

Internal procedures, Trojan horses, and the right to deduct input VAT. Remarks concerning the judgment of the Supreme Administrative Court of 25 July 2017 (I FSK 1798/15)

Prawo Budżetowe Państwa i Samorządu, 2018
According to the Supreme Administrative Court, Art. 86(1), Art. 88(3a) and Art. 99(12) of the Goods and Services Tax Act are to be interpreted as meaning that the introduction by the taxpayer of procedures for verifying suppliers and recipients of goods ...
Krzysztof Lasiński-Sulecki
doaj   +1 more source

EFFECT OF CORRUPTION IN PUBLIC PROCUREMENT ON TAX REVENUE IN KENYA: A LITERATURE REVIEW [PDF]

Financial Studies, 2023
Taxation is one of the main ways through which a country finances its budget. This study focused on Value Added Tax (VAT) and it focused on the suppliers who take part in public procurement and, thus, are required to remit VAT for their goods.
Steve Ondieki NYANAMBA, Charles Kombo OKIOGA   +1 more
doaj  

A legal status of cultural institutions in terms of property tax, corporate income tax and value added tax

Prawo Budżetowe Państwa i Samorządu
This article examines the legal status of Polish cultural institutions in relation to property tax, corporate income tax and value added tax. The goal is to examine whether cultural institutions are taxpayers of these taxes and whether specific tax rules
Małgorzata Cilak
doaj   +1 more source

Taxing Goods and Services in a Digital Era [PDF]

SSRN Electronic Journal, 2020
Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following ...
Agrawal, David R., Fox, William F.
openaire   +2 more sources

Oszustwo podatkowe na przykładzie wystawienia fikcyjnych faktur VAT

Finanse i Prawo Finansowe, 2022
The purpose of this article. In the literature, you can find quite extensive studies on value added tax, while the issue of tax fraud on the example of issuing fictitious VAT invoices from the perspective of the effect of Art.
Piotr Kobylski
doaj   +1 more source