Accounting Implications of Taxation [PDF]
Romania's accession to the European Union required a series of changes in the fiscal legislation in order to harmonize it with the Community Regulations; the value-added tax, the new introduced concepts or mechanism being especially regarded at this ...
Ecobici, Nicolae, Paliu-Popa, Lucia
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Substituting a Value Added Tax for the Corporate Income Tax: First-Round Analysis [PDF]
An-loh Lin+2 more
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Incidence of Value Added Tax (Vat) in the DevelopingCountries: A Case in Bangladesh
Nahida Faridy, Tapan Sarker
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Tax expenditure in Croatia: personal income, corporate income, real estate transfers and value added tax [PDF]
The objective of this research was to show systematically all the items that represent tax expenditures in Croatia, within the systems of personal and corporate income tax, real estate transfer tax and value added tax, and to ascertain the real level of ...
Vjekoslav Bratic
core
The Informal Sector, Third Version [PDF]
This paper investigates the determinants of informal economic activity. We present two equilibrium models of informality and test their implications using a survey of 48,000+ small firms in Brazil.
Aureo de Paula, Jose A. Scheinkman
core
Regional Industry Structure, Industrial Tax Burden, and the Effectiveness of the Replacing Business Tax with Value Added Tax Policy: Evidence from Listed Companies in China [PDF]
Huobao Xie, Lili Hui
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Base Erosion and Profit Shifting and Value Added Tax in the Digital Economy [PDF]
Han Kogels
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Cost-based pricing model with value-added tax and corporate income tax for a supply chain network
Yan Zhang, Jinglei Huang
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Sugar, power and policy: The political economy of a health and economic 'win-win' in Fiji's sugar-sweetened beverage tax. [PDF]
Elliott LM+4 more
europepmc +1 more source