Results 51 to 60 of about 1,450,624 (361)
COMPARATIVE ANALYSIS OF FOREIGN AND NATIONAL EXPERIENCE OF UKRAINE IN ADMINISTRATION OF VALUE ADDED TAX [PDF]
Baltic Journal of Economic Studies, 2018 The aim of the article is to carry out a comparative analysis of foreign and national experience in the administration of value added tax; to outline the content of this tax, to define its role in the tax systems of foreign countries, as well as clarify ...
Anatolii Kislyi +2 more
doaj +1 more source
The Value-Added Tax Reform Puzzle [PDF]
SSRN Electronic Journal, 2011 We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, our results suggest that there was no evident increase overall in fixed investment, and employment fell significantly in the treated provinces and ...
Cai, Jing, Harrison, Ann
openaire +2 more sources
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
VALUE ADDED TAX IN REORGANISATION [PDF]
Acta Oeconomica Pragensia, 2018 This paper discusses the current Czech and European legal framework applicable to the adjustment to the taxable amount with respect to claims partially cancelled due to the insolvency of the customer resolved by reorganisation. The partial cancellation, according to the authors, serves as grounds to adjust a taxable amount under the EU VAT Directive ...
Jan Králíček, Václav Žalud
openaire +2 more sources
Is the Value Added Tax System Sustainable? The Case of the Czech and Slovak Republics
Sustainability, 2020 The value added tax is an important part of revenues of the European Union and its Member States. The aim of the paper is to statistically analyse the extent of positive impact of selected legislative measures introduced in the fight against tax evasion ...
Kateřina Krzikallová +1 more
semanticscholar +1 more source
Molecular Oncology, EarlyView.Human cytomegalovirus infection is common in normal prostate epithelium, prostate tumor tissue, and prostate cancer cell lines. CMV promotes cell survival, proliferation, and androgen receptor signaling. Anti‐CMV pharmaceutical compounds in clinical use inhibited cell expansion in prostate cancer models in vitro and in vivo, motivating investigation ...
Johanna Classon +13 more
wiley +1 more source
Value-added taxation in Ukraine in conditions of economic instability
Економіка, управління та адмініструванняRecent years have been characterized by significant fluctuations in the economy due to the influence of external factors, such as the pandemic, which significantly affected the economy of Ukraine, and the full-scale invasion of Russia. Value added tax is
I.V. Zhyhlei, D.O. Maikovets
doaj +1 more source
Advanced Engineering Materials, EarlyView.Picosecond direct laser interference patterning (DLIP) enables precise microstructure fabrication on stainless steel. Using a multiscan approach, high‐aspect‐ratio patterns are achieved. Fluence influences structure growth and homogeneity, with smaller periods yielding better uniformity.
Fabian Ränke +5 more
wiley +1 more source
Advanced Healthcare Materials, EarlyView.A new perspective for treatment of gastric cancer is proposed utilizing 4D printing to develop shape morphing, deployable, and magnetically guided local drug releasing patches. The deployed patches are envisioned to adhere at the tumor site to locally deliver high drug amounts.
Dina B. Mahmoud +3 more
wiley +1 more source
The Effects of the Value-Added Tax on Revenue and Inequality
, 2019 This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data. We present both conventional country fixed effect regressions and instrumental variable analyses, where VAT ...
Kaisa Alavuotunki +2 more
semanticscholar +1 more source