Results 221 to 230 of about 605,367 (283)

Do regional tax incentive policies improve productivity? [PDF]

PLoS One
Zhao M, Xiao X, Yang J, Chen H.
europepmc   +1 more source

Smokeless tobacco excise taxes in the US: Standardizing the measurement for empirical analysis. [PDF]

Prev Med Rep
He Y, Zhang Z, Yang Q, Shang C.
europepmc   +1 more source

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How can value added tax compliance be incentivized? An experimental examination of trust in government and tax compliance costs

Journal of Money Laundering Control, 2023
Purpose This study aims to investigate the relationship between trust in government, value added tax (VAT) compliance costs and VAT compliance in the Jordanian retail industry context.
A. Alshira’h
semanticscholar   +1 more source

Chain of Values: Examining the Economic Impacts of Blockchain on the Value-Added Tax System

Journal of Management Information Systems, 2021
Blockchain technology can benefit inter-organizational activities by improving data integrity, increasing transaction transparency, and decreasing transaction costs.
Soohyun Cho, Kyungha Lee, Arion Cheong, W. No, M. Vasarhelyi   +4 more
semanticscholar   +1 more source

“Business Tax to Value-added Tax” and Enterprise Innovation Output: Evidence from Listed Companies in China

Emerging markets finance & trade, 2021
This paper examined the impact of “Business Tax to Value-added Tax” on enterprises’ innovation output, substantive innovation and the related mechanism.
Qingzi Cao, Hua Wang, Lifang Cao
semanticscholar   +1 more source

Value added tax

United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries, 2019
Pablo Artagaveytia, Gabriel Gotlib
semanticscholar   +3 more sources

Value Added Tax [PDF]

, 2012
Die wohl verstandlichste Ubersetzung ist Mehrwertsteuer fUr die Value Added Tax (VAT). Sie ist eine indirekte Steuer und wird auf die meisten Leistungen und GUtern, die von Unternehmen erbracht, hergestellt oder geliefert werden, erhoben.1 Die Steuer wird dabei auf die Wertschupfung die sich bei den einzelnen Stufen ergibt, erhoben.
Abraham Weizman, David J. Nutt, Roni Stryjer, Roni Shiloh   +3 more
openaire   +3 more sources

Does value-added tax reform in services accelerate enterprise upgrading? Micro evidence from China

Applied Economics, 2021
This study investigates the impact of the value-added tax reform in services on enterprise upgrading during China’s transition. We found that the reform significantly accelerates the process of enterprise upgrading by using data on China’s listed ...
Fei Peng, Ling Wang, Xingxiang Shi, Huaqing Wu   +3 more
semanticscholar   +1 more source

The Effect of Value Added Tax on Economic Growth of Nigeria

, 2021
This study analyzed empirically the impact of Value Added Tax (VAT) on economic growth in Nigeria from 1994-2018.Data was collected from Central Bank of Nigeria (CBN) statistical bulletin.
M. Mukolu, B. Ogodor
semanticscholar   +1 more source