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