Results 101 to 110 of about 1,842,464 (381)
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
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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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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Determining the influence of belonging to a wine protected designation of origin on profitability
Agribusiness, EarlyView.Abstract To guide consumers, wineries need credible attributes about the quality of their wines and its origin. In Spain, protected designations of origin (PDO) guarantee that the wine has been produced in a certain wine region in accordance with specific and officially regulated quality criteria thus providing elements of guarantee to the consumer ...
Jordi Moreno Gené +2 more
wiley +1 more source
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
doaj
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
doaj
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Location-Sector Analysis of International Profit Shifting on a Multilayer Ownership-Tax Network [PDF]
arXiv, 2019 Currently all countries including developing countries are expected to utilize their own tax revenues and carry out their own development for solving poverty in their countries. However, developing countries cannot earn tax revenues like developed countries partly because they do not have effective countermeasures against international tax avoidance ...
arxiv
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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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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