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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.
doaj +3 more sources
Forecasting Value Added Tax Revenue in Ghana
Journal of Economics and Financial Analysis, 2021 Governments need accurate tax revenue forecast figures for good economic planning but there seems to be no consensus on which method is the most suitable to deliver reliable results leading to differences in the choice of technique from one country to ...
Michael Safo OFORI +2 more
doaj +2 more sources
Value-added-tax rate increases: A comparative study using difference-in-difference with an ARIMA modeling approach. [PDF]
Humanit Soc Sci Commun, 2023 Collecting and managing taxes is a critical keystone to protecting a country’s financial intensity and developing a country’s tax system, where value-added tax (VAT) has proven to be a nurturing and steady foundation of income for governments.
Mgammal MH, Al-Matari EM, Alruwaili TF.
europepmc +2 more sources
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
openaire +4 more sources
Added value tax: New export boom? [PDF]
, 2008 Hamburg Institute of International Economics (HWWA)
core +2 more sources
Prices, Availability and Affordability of Medicines with Value-Added Tax Exemption: A Cross-Sectional Survey in the Philippines. [PDF]
Int J Environ Res Public Health, 2020 Background: Developing countries, such as the Philippines, started implementing policies to improve access to medicines, which is a vital step toward universal healthcare coverage.
Lambojon K +9 more
europepmc +2 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.
Cuceu Ionut +2 more
core +1 more source
Cogent Business & Management, 2023 This study examines VAT compliance factors among SMEs in Nigeria. Specifically, the study assesses the influence of Taxpayer Perception and Attitudes (TPA), Organizational Characteristics (OC), Tax Compliance Cost (TCC), VAT Implementation Efficacy (VIE),
A. Ojo, S. Shittu
semanticscholar +1 more source
Analysis of determinants of value added tax revenue in Asia
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2022 This study aims to obtain empirical evidence of factors that influence VAT receipts from various aspects, including the VAT rate itself, economic factors, tax administration factors, and legal factors.
Daniel Gusta Permadi, Suparna Wijaya
semanticscholar +1 more source
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