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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
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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
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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
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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
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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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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
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Creation of VAT in the modern history of Slovakia
Institutiones Administrationis, 2021 Value added tax (VAT), as a general indirect excise tax on consumption, today represents one of the basic pillars of the tax system in the Slovak Republic.
Karin Cakoci, Karolína Červená
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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
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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
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Changes of the value added tax in the tax-harmonization process with EC directives
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2005 The aim of this article is to bring near the topical process of the assimilation the Czech law of value added tax to the EC-directives. The attention will be paid to the development of the harmonization this law in 1993 – 2003 and I will describe and ...
Andrea Votavová
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