Results 11 to 20 of about 1,428,268 (260)

VALUE ADDED TAX IN THE ECONOMIC CRISIS CONTEXT [PDF]

open access: yesAnnals 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
doaj   +2 more sources

Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria

open access: yesCogent 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

Digitalisation of the Value Added Tax

open access: yesBratislava 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
doaj   +1 more source

Analysis of determinants of value added tax revenue in Asia

open access: yesJPPI (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

Adjustment of Value-Added Tax

open access: yesCECCAR 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
doaj   +1 more source

The Impacts of Value-Added Tax Audit on Tax Revenue Performance: The Mediating Role of Electronics Tax System, Evidence from the Amhara Region, Ethiopia

open access: yesSustainability, 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

The The Effect of The Implementation Of E-Invoice 3.0 and Taxable Person Compliance to Value Added Tax Revenue at KPP Pratama Pasar Rebo

open access: yesIlomata 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

Does the Vision 2030 and Value Added Tax Leads to Sustainable Economic Growth: The Case of Saudi Arabia?

open access: yesSustainability, 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

Tax significance of VAT and excise revenues in Serbia, Croatia and Montenegro [PDF]

open access: yesEkonomski 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
doaj   +1 more source

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