Results 11 to 20 of about 864,549 (338)
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
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The value added tax: Its causes and consequences [PDF]
Journal of Development Economics, 2009 Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises\ud around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing\ud countries. This paper explores the causes and consequences of the remarkable rise of the VAT.
Michael Keen, Ben Lockwood
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Value added tax-theoretical and practical aspects [PDF]
Ekonomski Anali, 2004 Value added tax has been applied for four decades now and as a novelty it has already worn off both in theory and practice. It has indisputable advantages and relatively minor shortcomings compared to other forms of consumption taxation.
Raičević Božidar B.
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Adjusting the Tax Base of the Value Added Tax
CECCAR Business Review, 2021 The tax base and the related value added tax is fully determined on the delivery of goods and/or the performance of services. The present article discusses a series of theoretical and practical aspects regarding the cases where the tax basis for the VAT ...
Lucian CERNUȘCA
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Changes in the Value Added Tax System [PDF]
Newsletter : an occasional publication of the Institute of public finance, 2012 At its session held on 17 February 2012, the Croatian Parliament passed the Act on Amendments to the Value Added Tax (VAT) Act. Even without being labelled as “a mater of urgency”, the underlying legislative procedure (starting with the announcement of the Amendments late in 2011, and ending with the completion of the Government and parliamentary ...
Danijela Kuliš
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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 +2 more
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Is the Value Added Tax Naturally Progressive? [PDF]
SSRN Electronic Journal, 2006 A broad based consumption tax, such as a value added tax, is generally considered to be a regressive tax. This conclusion, however, has not taken into account the fact that in developing countries the commodities on which poor households spend most of their income, even if they are included in the legal tax base, are administratively impractical to tax.
Jenkins, Glenn P. +5 more
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Value-added Tax versus Social Security Contributions [PDF]
, 1999 In order to alleviate unemployment it is often recommended to reduce social security contributions (SSC) and to compensate for the ensuing loss in revenues by a rise in the value-added tax (VAT). Assuming unemployment to be caused by efficiency wages, it
Laszlo Goerke
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No Value In Added Tax on Journals
Serials: The Journal for the Serials Community, 1989 J. H. Davies
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