Results 51 to 60 of about 1,428,268 (260)
FISCAL EFFICIENCY OF VALUE ADDED TAX IN THE CONTEXT OF OPTIMIZATION OF INDIRECT TAXATION
"Scientific notes of the University"KROK", 2020 Annotation. The fiscal role of value added tax in the formation and redistribution of national income and gross domestic product is examined. The list of previously unsolved parts of the general problem is covered.
Непрямого Оподаткування +1 more
semanticscholar +1 more source
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2017 Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences.
Beata Hoza, Michał Wójcicki
doaj +1 more source
Modalities of value added tax evasion in the Republic of Serbia [PDF]
Anali Ekonomskog fakulteta u Subotici, 2016 The problem of evasion of value added tax at the time of fiscal consolidation in Serbia is significant and in that sense, this work should contribute to shedding light on the modalities of this tax evasion.
Marčetić Marija +2 more
doaj
A survey of tax compliance costs of Flemish SMEs: magnitude and determinants [PDF]
, 2011 This study presents survey evidence on the magnitude and determinants of tax compliance costs in Flemish small and medium-sized enterprises (SMEs). Data were obtained from an Internet questionnaire among members of a professional network of Flemish ...
Reekmans, Catherine +3 more
core +1 more source
A Monetary Case for Value-added Negative Tax [PDF]
, 2015 We address the most fundamental yet routinely ignored issue in economics today: that of distributive impact of the monetary system on the real economy. By re-examining the logical implications of token re-presentation of value and Irving Fisher’s theory ...
Kowalik, Michael
core
Impact Of Value Added Tax On Tourism
International Business & Economics Research Journal (IBER), 2010 The Republic of Croatia is currently carrying out preparatory measures for accession to the European Union. One of them is the harmonization of value added tax (VAT) with the requirements of Directive 2006/112/EC. Strong taxation affects tourism negatively.
Sabina Hodzic, Renata Dombrovski
openaire +3 more sources
Remittances, Value Added Tax and Tax Revenue in Developing Countries [PDF]
This paper examines the impact of international remittances on both the level and the instability of government tax revenue in receiving countries. It investigates in particular whether the presence of a value added tax (VAT) system increases the benefit
Christian EBEKE
core +3 more sources
Value added tax rates in the light of Community law
Torun Business Review, 2010 This paper focuses on the current Community legislation concerning the value added tax rates. The fundamental point of this attempt is that the definitive VAT system based on taxation at origin would require a higher degree of harmonization of VAT rates ...
Michalina Duda
doaj
The Distributional Effects of Value Added Tax [PDF]
Ovidius University Annals: Economic Sciences Series, 2016 The article analyzes the incidence of the value added tax on the current money income of the households. For Romania there are evaluated the effects of changing the VAT rates on the regressivity of tax related to the current income, taking into ...
Ionuț-Constantin Cuceu
doaj
Using a VAT for Deficit Reduction [PDF]
, 2011 Examines implications of imposing a value-added tax, compared with increasing individual income tax rates (including capital gains tax), such as the distribution of the tax burden on households, distortions on economic decisions, and government ...
Eric J. Toder +2 more
core