Results 31 to 40 of about 1,450,624 (361)
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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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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Creation of VAT in the modern history of Slovakia
Institutiones 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
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Land value-added tax planning of Real estate development enterprises [PDF]
E3S 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
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Factors influencing the value added tax compliance in small and medium enterprises in Jordan
, 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
Taxation and Enterprise Innovation: Evidence from China’s Value-Added Tax Reform
Sustainability, 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
Changes of the value added tax in the tax-harmonization process with EC directives
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2005 The aim of this article is to bring near the topical process of the assimilation the Czech law of value added tax to the EC-directives. The attention will be paid to the development of the harmonization this law in 1993 – 2003 and I will describe and ...
Andrea Votavová
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Estimating Value Added Tax Gap in Uzbekistan
Финансы: теория и практика, 2023 The subject of the paper is to study of the theoretical literature on evaluate the effectiveness of the value added tax (VAT) mechanism, and identification of criteria for the analysis of the VAT mechanism.
I. M. Niyazmetov
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Blockchain Technology Application for Value-Added Tax Systems
Journal 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