Results 1 to 10 of about 898,678 (283)
VALUE ADDED TAX IN THE ECONOMIC CRISIS CONTEXT [PDF]
Annals of the University of Oradea: Economic Science, 2011 This article tries to present the major aspects concerning the value added tax in the context of economic crisis in European Union countries and Romania.
Mara Cristian +2 more
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Digitalisation of the Value Added Tax
Bratislava Law Review, 2021 This paper focuses on Value Added Tax (VAT), due to the importance of indirect taxes as one of the most vital tax revenue generators in the EU. VAT is more stable and contributes more to the tax mix than direct taxes.
Peter Rakovský
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CECCAR Business Review, 2022 The article highlights the accounting and fiscal regime regarding the adjustment of the value-added tax in the case of capital goods and the purchases of goods and services, other than capital goods.
Lucian CERNUȘCA
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Tax significance of VAT and excise revenues in Serbia, Croatia and Montenegro [PDF]
Ekonomski Pogledi, 2021 Indirect taxes, which represent the main type of taxes in less developed countries, are a stable and predictable source of public revenues. As direct taxes have negative impact on economy and economic growth, it is predicted that in developed countries ...
Živković Aleksandra
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Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach. [PDF]
PLoS ONE, 2019 In this paper, we pursue an alternative method to measure the Value Added Tax gap in the European Union using the stochastic tax frontier model. We use the Value Added Tax total tax liability as the input to estimate the optimal frontier of the Value ...
Danuse Nerudova, Marian Dobranschi
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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
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Labour-Intensive Services and Changes in Value Added Tax Revenue [PDF]
Journal of Competitiveness, 2016 VAT rates have gradually become an important fiscal policy tool of of EU member states. This paper quantifies the influence on the VAT revenue of the potential transfer of selected labour intensive services from the standard to a reduced VAT rate in the ...
Krzikallova Katerina, Strilkova Regina
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VALUE ADDED TAX ON ARBITRATION FEES [PDF]
Challenges of the Knowledge Society, 2022 Private alternative jurisdiction (as defined in art. 541 of the Romanian Code of Civil Procedure) arbitration is not free of charge. Those who judge a dispute, being chosen and empowered to do so by the parties by their arbitration agreement, provide a ...
Viorel ROȘ, Andreea LIVĂDARIU
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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
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IMPROVING THE VALUE-ADDED TAX SYSTEM [PDF]
Северо-Кавказский юридический вестник, 2019 The article analyzes the problems of legal support of value added tax. The conclusion is made that the legal regulation of indirect taxation requires further improvement.
Немыкина Олеся Евгеньевна +1 more
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