Results 21 to 30 of about 28,251 (246)

TAX REFORM AND NONCOMPLIANCE IN INDONESIA

open access: yesJournal of Indonesian Economy and Business, 2017
The purpose of this paper is to examine the impact of Indonesia’s tax reforms of 2000 and 2008/2009 on taxpayers’ noncompliance. Noncompliance is defined as the difference between the Value Added Tax (VAT) liability and the actual revenue.
Heru Iswahyudi
doaj   +1 more source

COMPARATIVE ANALYSIS OF FOREIGN AND NATIONAL EXPERIENCE OF UKRAINE IN ADMINISTRATION OF VALUE ADDED TAX [PDF]

open access: yesBaltic Journal of Economic Studies, 2018
The aim of the article is to carry out a comparative analysis of foreign and national experience in the administration of value added tax; to outline the content of this tax, to define its role in the tax systems of foreign countries, as well as clarify ...
Anatolii Kislyi   +2 more
doaj   +1 more source

Value-added tax and the theory of tax incidence

open access: yesJournal of Public Economics, 1982
Abstract A value-added tax is examined in a general-equilibrium model of tax-incidence incorporating primary factors and intermediate goods. Production coefficients are variable and demand is elastic. The principal result is that under assumptions of fixed coefficients and inelastic demand which have been commonly employed in the literature, VAT as ...
openaire   +3 more sources

Value-added taxation in Ukraine in conditions of economic instability

open access: yesЕкономіка, управління та адміністрування
Recent years have been characterized by significant fluctuations in the economy due to the influence of external factors, such as the pandemic, which significantly affected the economy of Ukraine, and the full-scale invasion of Russia. Value added tax is
I.V. Zhyhlei, D.O. Maikovets
doaj   +1 more source

Distinct Systemic Sclerosis Phenotypes Related to Ethnicity: An Opportunity to Personalize Care?

open access: yesArthritis Care &Research, EarlyView.
Objective The objective is to describe and compare demographic, clinical, and serological characteristics of patients with systemic sclerosis (SSc) according to ethnic background. Methods Participants enrolled in the Canadian Scleroderma Research Group cohort who self‐identified to a single ethnicity group were included.
Danick Goulet   +11 more
wiley   +1 more source

Caregiver Perspectives on the Burden of Disease and Treatment in Uncontrolled Gout

open access: yesArthritis Care &Research, EarlyView.
Objective Uncontrolled gout (UG) refers to persistently elevated serum urate (SU) levels >6 mg/dL and ongoing gout symptoms despite use of urate‐lowering therapy (ULT). The objective of this study was to evaluate the burden associated with informal caregiving for individuals with UG.
Angelo Gaffo   +6 more
wiley   +1 more source

Factors Associated with Fibromyalgia Diagnosis amongst People Meeting Criteria: Results from UK Biobank

open access: yesArthritis Care &Research, Accepted Article.
Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification. This study
Sung‐A Kim   +2 more
wiley   +1 more source

Value added tax

open access: yes
Penelitian ini dibuat dalam bentuk poster mengenai pemaparan materi pajak pertambahan nilai dengan judul poster "value-added tax"
Jia Kang, Shi Wenpo
  +4 more sources

Monolithic Oxidation Enables Ultrathin Vertically Graded Tantalum Oxide for Low‐Voltage, Low‐Variability Memristive Switching

open access: yesAdvanced Functional Materials, EarlyView.
Monolithic UV‐ozone oxidation of Ta forms an ultrathin Ta2O5/TaOx bilayer enabling resistive switching with a vertical defect gradient. A stoichiometric surface layer over an oxygen‐deficient sublayer promotes localized filament nucleation near the top interface, enabling low‐voltage operation, and reduced cycle‐to‐cycle variability.
Seunghoon Yang   +11 more
wiley   +1 more source

Harmonizing Value Added Tax Legislation in the Gulf Cooperation Council: A Necessity for Economic Integration

open access: yesConstitutionale, 2022
The proper functioning of the Gulf Cooperation Council (GCC) single market necessitates the elimination of discriminatory value-added tax (VAT) laws on commodities.
Tif Said Suhail Al Mazroui   +4 more
doaj   +1 more source

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