Results 21 to 30 of about 1,428,268 (260)

Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach. [PDF]

open access: yesPLoS 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
doaj   +1 more source

Labour-Intensive Services and Changes in Value Added Tax Revenue [PDF]

open access: yesJournal 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
doaj   +1 more source

VALUE ADDED TAX ON ARBITRATION FEES [PDF]

open access: yesChallenges 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
doaj  

Creation of VAT in the modern history of Slovakia

open access: yesInstitutiones Administrationis, 2021
Value added tax (VAT), as a general indirect excise tax on consumption, today represents one of the basic pillars of the tax system in the Slovak Republic.
Karin Cakoci, Karolína Červená
doaj   +1 more source

Land value-added tax planning of Real estate development enterprises [PDF]

open access: yesE3S Web of Conferences, 2021
This paper takes the real estate development enterprise as the research object, based on the characteristics of land VALUE-ADDED tax, carries out tax planning on the land value-added tax of the real estate development enterprise from four aspects ...
Duan Haiyan, Zheng Kaile
doaj   +1 more source

Taxation and Enterprise Innovation: Evidence from China’s Value-Added Tax Reform

open access: yesSustainability, 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

Factors influencing the value added tax compliance in small and medium enterprises in Jordan

open access: yes, 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

PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara)

open access: yesProfit: Jurnal Administrasi Bisnis, 2021
The Accelerated of Value Added Tax Restitution is Indonesian government’s policy to a preliminary refund of value added tax overpayment. The simplification or the acceleration of the provision of restitution is done without strict examination and long ...
Astri Warih Anjarwi, Linda Kharisma
doaj   +1 more source

Blockchain Technology Application for Value-Added Tax Systems

open access: yesJournal 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

open access: yesJournal 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

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