Results 1 to 10 of about 577,522 (43)
Humanities and Social Sciences Communications, 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.
Mahfoudh Hussein Mgammal +2 more
semanticscholar +1 more source
Cogent Business & Management, 2023 This study examines VAT compliance factors among SMEs in Nigeria. Specifically, the study assesses the influence of Taxpayer Perception and Attitudes (TPA), Organizational Characteristics (OC), Tax Compliance Cost (TCC), VAT Implementation Efficacy (VIE),
A. Ojo, S. Shittu
semanticscholar +1 more source
Analysis of determinants of value added tax revenue in Asia
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2022 This study aims to obtain empirical evidence of factors that influence VAT receipts from various aspects, including the VAT rate itself, economic factors, tax administration factors, and legal factors.
Daniel Gusta Permadi, Suparna Wijaya
semanticscholar +1 more source
Sustainability, 2022 Governments worldwide cannot collect the required tax revenue for their planned activities. This study aims to assess how inefficient VAT audit function and related factors affect tax revenue performance in Amhara Region, Ethiopia. The study used primary
Renyan Mu +2 more
semanticscholar +1 more source
Ilomata International Journal of Tax and Accounting, 2022 Compliance of Taxable Person (PKP) is a complicated problem related to the implementation of an e-invoice application, especially the knowledge and perceptions of those who consider that making electronic-based tax invoices is difficult to do. This study
Ira Irawati +3 more
semanticscholar +1 more source
Sustainability, 2021 The motivation behind the current research is to check the effect of the recent introduction of value added tax (VAT) and Vision 2030 on the economy of Saudi Arabia.
S. Sarwar +4 more
semanticscholar +1 more source
Factors influencing the value added tax compliance in small and medium enterprises in Jordan
, 2021 Article history: Received: July 10, 2020 Received in revised format: October 18 2020 Accepted: November 6, 2020 Available online: November 6, 2020 This study aims to obtain the results of value added tax (VAT) compliance through behavioral decision ...
A. Shakkour +3 more
semanticscholar +1 more source
Taxation and Enterprise Innovation: Evidence from China’s Value-Added Tax Reform
Sustainability, 2021 This article used China as an example to study how tax reform affects the innovative behavior of companies. Our research showed that value-added tax (VAT) reform can affect corporate innovation behavior. On the basis of patent-application data of Chinese
Ke Ding, Helian Xu, Rongming Yang
semanticscholar +1 more source
Blockchain Technology Application for Value-Added Tax Systems
Journal of Open Innovation: Technology, Market and Complexity, 2020 The utilization of new technology in the form of blockchain technology for a Value Added Tax (VAT) acceptance system is relatively new and has not been widely encountered thus far.
M. Setyowati +3 more
semanticscholar +1 more source
The impact of fiscal policies on Albanian economic growth: The case of value-added tax
Journal of Governance and Regulation, 2021 This paper aims to give an overview and examine the effects of value-added tax (VAT) income as one of the main elements of fiscal policies on Albanian economic growth GDP (Demi, Hysa, & Nanaj, 2018), for the period 1999–2019, considering also the ...
Albana Demi +4 more
semanticscholar +1 more source