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Value-added-tax rate increases: A comparative study using difference-in-difference with an ARIMA modeling approach. [PDF]
Humanit Soc Sci Commun, 2023 Collecting and managing taxes is a critical keystone to protecting a country’s financial intensity and developing a country’s tax system, where value-added tax (VAT) has proven to be a nurturing and steady foundation of income for governments.
Mgammal MH, Al-Matari EM, Alruwaili TF.
europepmc +2 more sources
Prices, Availability and Affordability of Medicines with Value-Added Tax Exemption: A Cross-Sectional Survey in the Philippines. [PDF]
Int J Environ Res Public Health, 2020 Background: Developing countries, such as the Philippines, started implementing policies to improve access to medicines, which is a vital step toward universal healthcare coverage.
Lambojon K +9 more
europepmc +2 more sources
Tax avoidance: the aspect of value added tax
Entrepreneurship and Sustainability Issues, 2020 Tax avoidance is probably as old phenomenon as the taxes themselves. The literature has disclosed that tax avoidance is a worrying problem facing not only the Baltic economies but also the global economy.
Egidijus Bikas, Greta Bagdonaitė
doaj +5 more sources
The value added tax: Its causes and consequences [PDF]
Journal of Development Economics, 2009 Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises\ud around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing\ud countries. This paper explores the causes and consequences of the remarkable rise of the VAT.
Michael Keen, Ben Lockwood
openalex +10 more sources
Value added tax-theoretical and practical aspects [PDF]
Ekonomski Anali, 2004 Value added tax has been applied for four decades now and as a novelty it has already worn off both in theory and practice. It has indisputable advantages and relatively minor shortcomings compared to other forms of consumption taxation.
Raičević Božidar B.
doaj +3 more sources
Adjusting the Tax Base of the Value Added Tax
CECCAR Business Review, 2021 The tax base and the related value added tax is fully determined on the delivery of goods and/or the performance of services. The present article discusses a series of theoretical and practical aspects regarding the cases where the tax basis for the VAT ...
Lucian CERNUȘCA
doaj +2 more sources
Is the Value Added Tax Naturally Progressive? [PDF]
SSRN Electronic Journal, 2006 A broad based consumption tax, such as a value added tax, is generally considered to be a regressive tax. This conclusion, however, has not taken into account the fact that in developing countries the commodities on which poor households spend most of their income, even if they are included in the legal tax base, are administratively impractical to tax.
Jenkins, Glenn P. +5 more
openaire +7 more sources
Changes in the Value Added Tax System [PDF]
Newsletter : an occasional publication of the Institute of public finance, 2012 At its session held on 17 February 2012, the Croatian Parliament passed the Act on Amendments to the Value Added Tax (VAT) Act. Even without being labelled as “a mater of urgency”, the underlying legislative procedure (starting with the announcement of the Amendments late in 2011, and ending with the completion of the Government and parliamentary ...
Danijela Kuliš
openalex +4 more sources
Forecasting Value Added Tax Revenue in Ghana
Journal of Economics and Financial Analysis, 2021 Governments need accurate tax revenue forecast figures for good economic planning but there seems to be no consensus on which method is the most suitable to deliver reliable results leading to differences in the choice of technique from one country to ...
Michael Safo OFORI +2 more
doaj +2 more sources