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Land value-added tax planning of Real estate development enterprises [PDF]

E3S Web of Conferences, 2021
This paper takes the real estate development enterprise as the research object, based on the characteristics of land VALUE-ADDED tax, carries out tax planning on the land value-added tax of the real estate development enterprise from four aspects ...
Duan Haiyan, Zheng Kaile
doaj   +2 more sources

Value added tax [PDF]

Penelitian ini dibuat dalam bentuk poster mengenai pemaparan materi pajak pertambahan nilai dengan judul poster "value-added tax"
Jia Kang, Shi Wenpo
core   +5 more sources

VALUE ADDED TAX IN THE ECONOMIC CRISIS CONTEXT [PDF]

Annals of the University of Oradea: Economic Science, 2011
This article tries to present the major aspects concerning the value added tax in the context of economic crisis in European Union countries and Romania.
Mara Cristian, Cuceu Ionut, Mara Eugenia Ramona   +2 more
doaj   +2 more sources

Digitalisation of the Value Added Tax

Bratislava Law Review, 2021
This paper focuses on Value Added Tax (VAT), due to the importance of indirect taxes as one of the most vital tax revenue generators in the EU. VAT is more stable and contributes more to the tax mix than direct taxes.
Peter Rakovský
doaj   +1 more source

Adjustment of Value-Added Tax

CECCAR Business Review, 2022
The article highlights the accounting and fiscal regime regarding the adjustment of the value-added tax in the case of capital goods and the purchases of goods and services, other than capital goods.
Lucian CERNUȘCA
doaj   +1 more source

Tax significance of VAT and excise revenues in Serbia, Croatia and Montenegro [PDF]

Ekonomski Pogledi, 2021
Indirect taxes, which represent the main type of taxes in less developed countries, are a stable and predictable source of public revenues. As direct taxes have negative impact on economy and economic growth, it is predicted that in developed countries ...
Živković Aleksandra
doaj   +1 more source

Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach. [PDF]

PLoS ONE, 2019
In this paper, we pursue an alternative method to measure the Value Added Tax gap in the European Union using the stochastic tax frontier model. We use the Value Added Tax total tax liability as the input to estimate the optimal frontier of the Value ...
Danuse Nerudova, Marian Dobranschi
doaj   +1 more source

Tax avoidance: the aspect of value added tax

Entrepreneurship and Sustainability Issues, 2020
Tax avoidance is probably as old phenomenon as the taxes themselves. The literature has disclosed that tax avoidance is a worrying problem facing not only the Baltic economies but also the global economy.
Egidijus Bikas, Greta Bagdonaitė
doaj   +1 more source

Labour-Intensive Services and Changes in Value Added Tax Revenue [PDF]

Journal of Competitiveness, 2016
VAT rates have gradually become an important fiscal policy tool of of EU member states. This paper quantifies the influence on the VAT revenue of the potential transfer of selected labour intensive services from the standard to a reduced VAT rate in the ...
Krzikallova Katerina, Strilkova Regina
doaj   +1 more source

VALUE ADDED TAX ON ARBITRATION FEES [PDF]

Challenges of the Knowledge Society, 2022
Private alternative jurisdiction (as defined in art. 541 of the Romanian Code of Civil Procedure) arbitration is not free of charge. Those who judge a dispute, being chosen and empowered to do so by the parties by their arbitration agreement, provide a ...
Viorel ROȘ, Andreea LIVĂDARIU
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