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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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Sustainability, 2022 Governments worldwide cannot collect the required tax revenue for their planned activities. This study aims to assess how inefficient VAT audit function and related factors affect tax revenue performance in Amhara Region, Ethiopia. The study used primary
Renyan Mu +2 more
semanticscholar +1 more source
Ilomata International Journal of Tax and Accounting, 2022 Compliance of Taxable Person (PKP) is a complicated problem related to the implementation of an e-invoice application, especially the knowledge and perceptions of those who consider that making electronic-based tax invoices is difficult to do. This study
Ira Irawati +3 more
semanticscholar +1 more source
No Value In Added Tax on Journals
Serials: The Journal for the Serials Community, 1989 J. H. Davies
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Sustainability, 2021 The motivation behind the current research is to check the effect of the recent introduction of value added tax (VAT) and Vision 2030 on the economy of Saudi Arabia.
S. Sarwar +4 more
semanticscholar +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
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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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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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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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