Results 61 to 70 of about 1,428,268 (260)
Some Insights of Value-Added Tax Gap [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 This paper analyzes the Total Value-Added Tax Gap and its components for the Member States of the European Union: the Policy VAT Gap (which reflects VAT revenue losses due to the application of tax exemptions and reduced VAT rates) and the Compliance VAT
Cuceu Ionuţ-Constantin +2 more
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DEFORMATION IN TAXATION OF VALUE ADDED IN RUSSIA
Наука Красноярья, 2018 The relevance of the study of the mechanism of VAT calculation is due to a number of reasons. The introduction of VAT in Russia in 1991 was one of the conditions of integration into the world political and economic community, a quick solution to the ...
Venera Ildusovna Nasyrova
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The value-added tax and growth: design matters
International Tax and Public Finance, 2019 Previous research has shown that changes in the composition of tax revenue affect long-run growth. However, little is yet known about whether the way tax revenue is raised matters for growth. This paper examines whether, in the context of OECD countries,
Santiago Acosta‐Ormaechea +1 more
semanticscholar +1 more source
Tax expenditures and the efficiency of Croatian value added tax [PDF]
Financial Theory and Practice, 2012 The main aim of this paper is to provide a systematic overview of value added taxation in Croatia along with main changes in relevant legislation and to estimate total amount of tax expenditures.
Petar Sopek
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The Value Added Tax: Its Causes and Consequences [PDF]
Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing countries.
Ben Lockwood, Michael Keen
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Estimating the Base of the Value-Added Tax (VAT) in Developing Countries: The Problem of Exemptions [PDF]
, 1991 George A. Mackenzie
openalex +2 more sources
Value Added Tax in European Union [PDF]
Ovidius University Annals: Economic Sciences SeriesEU member states he was trying through reforms to create a system as adaptable as possible to future situations and as much as possible the full. Therefore, we find useful an analysis on the efficiency of collecting value tax added to highlight the ...
Adriana Ioana Filip (Croitoru) +1 more
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ANALYSIS OF THE ADDED TAX AS MAIN SOURCE OF STATE BUDGET INCOME IN ROMANIA AND IN THE OTHER MEMBER STATES OF THE EUROPEAN UNION [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019 The article includes an analysis of the revenues collected from the value added tax to the state budget both in Romania and in the other EU Member States.
CHIRCULESCU MARIA FELICIA
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A Blockchain-based Value Added Tax (VAT) System: Saudi Arabia as a Use-Case
International Journal of Advanced Computer Science and Applications, 2019 Businesses need trust to confidently perform trade among each other. Centralized business models are the only mature solutions available to perform trades over the Internet.
A. Alkhodre +5 more
semanticscholar +1 more source
The value-added tax reform puzzle [PDF]
This explores 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, the results suggest that there was no evident ...
Cai, Jing, Harrison, Ann
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