Results 71 to 80 of about 1,428,268 (260)
Using a VAT to Reform the Income Tax [PDF]
, 2012 Analyzes a proposal to simplify the tax system and improve economic incentives by adopting a value-added tax, removing most current taxpayers from income tax rolls, reforming the corporate income tax, and lowering the top individual and corporate ...
Eric J. Toder +2 more
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Estimating Industry Benchmarks for the Value-Added Tax [PDF]
In this article, the author outlines the coverage and structure of the Philippines' value-added tax (VAT) on goods and services and discusses the problems in its administration as well as indicators of inefficiency, low effort and evasion that appear to ...
Manasan, Rosario G.
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Income tax, tax value-added [PDF]
У статті досліджено питання нарахування податку на прибуток підприємства та податку на додану вартість з прийняттям Податкового кодексу України.In the article investigational question of extra charge of income tax enterprise and tax value-added with ...
Gavrilovsky, Oleksandr +2 more
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Management of Tax Payments Under the Definitive Value Added Tax Regime
Economics and Business, 2018 There is a large value added tax fraud in the European Union. The current value added tax system is universal as tax is applied to all parties involved in the chain transactions, thus creating a risk of tax losses if one of the parties involved in the ...
Jurušs Māris, Feldbergs Ģirts
doaj +1 more source
Value Added Tax in Thailand [PDF]
Revenue Law Journal, 1993 Thailand adopted a value added tax in 1992. This article describes the broad nature of the tax, its administration and its economic effects in that country.
openaire +2 more sources
Overview and Comparison of the Value Added Tax and the Retail Sales Tax - Brief [PDF]
, 2007 This brief summarizes the similarities and differences between a value added tax and the much recognized general sales tax, or retail sales tax.This brief is one in a series of briefs and reports that relate to tax policy options for Georgia.
Laura Wheeler, Sally Wallace
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Finance, Accounting and Business AnalysisIn 2024 the value added tax becomes 70 years old. This “crown of fiscal technique” arose on the basis of the turnover tax, which in turn was a product of the ancient excise tax.
Rumen Yordanov Brussarski
doaj
Value-added tax and the theory of tax incidence
Journal of Public Economics, 1982 Abstract A value-added tax is examined in a general-equilibrium model of tax-incidence incorporating primary factors and intermediate goods. Production coefficients are variable and demand is elastic. The principal result is that under assumptions of fixed coefficients and inelastic demand which have been commonly employed in the literature, VAT as ...
openaire +3 more sources
Guarantee for the value added tax
Financial Law Review, 2020 The paper examines legal disputes arising from the questionable implementation of article 205 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax into the Czech legal order. The main aim of the paper is to find out whether the provisions resulting from that implementation are applicable, and if so under what
openaire +3 more sources
Analisis Penerapan Perencanaan Pajak Pertambahan Nilai (Studi Kasus pada CV Guyub Rukun Putra Sakti Tahun Pajak 2014) [PDF]
, 2016 This research aims to determine how the Implementation of Value Added Tax planning precisely at CV Guyub Rukun Putra Sakti and how far that tax planning implementation could minimize the tax burden or Value Added Tax payable at CV Guyub Rukun Putra ...
Atmojo, M. D. (Mulyo)
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