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Channelling and taxation in European online gambling markets: evolution and policy implications. [PDF]

Harm Reduct J
Marionneau V, Matteucci N, Vieira Lima S, Nikkinen J, Selin J.   +4 more
europepmc   +1 more source

The impact of goods and services tax increase on economic crime: Evidence from China's tobacco tax hike. [PDF]

Tob Induc Dis
Zhang X, Zhang Z.
europepmc   +1 more source

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How can value added tax compliance be incentivized? An experimental examination of trust in government and tax compliance costs

Journal of Money Laundering Control, 2023
Purpose This study aims to investigate the relationship between trust in government, value added tax (VAT) compliance costs and VAT compliance in the Jordanian retail industry context.
A. Alshira’h
semanticscholar   +1 more source

Does the value-added tax reduction policy promote a firm’s green innovation? Evidence from China

Applied Economics, 2023
Based on the quasi-natural experiment of the Notice on Policies Related to the Simplified Value-added Tax Rate in 2017, this paper constructs a difference-in-difference model to shed light on the impact of the value-added tax reduction policy on a firm’s
Shiyu Lu, Bo Cheng
semanticscholar   +1 more source

Chain of Values: Examining the Economic Impacts of Blockchain on the Value-Added Tax System

Journal of Management Information Systems, 2021
Blockchain technology can benefit inter-organizational activities by improving data integrity, increasing transaction transparency, and decreasing transaction costs.
Soohyun Cho, Kyungha Lee, Arion Cheong, W. No, M. Vasarhelyi   +4 more
semanticscholar   +1 more source

“Business Tax to Value-added Tax” and Enterprise Innovation Output: Evidence from Listed Companies in China

Emerging markets finance & trade, 2021
This paper examined the impact of “Business Tax to Value-added Tax” on enterprises’ innovation output, substantive innovation and the related mechanism.
Qingzi Cao, Hua Wang, Lifang Cao
semanticscholar   +1 more source

Value Added Tax [PDF]

, 2012
Die wohl verstandlichste Ubersetzung ist Mehrwertsteuer fUr die Value Added Tax (VAT). Sie ist eine indirekte Steuer und wird auf die meisten Leistungen und GUtern, die von Unternehmen erbracht, hergestellt oder geliefert werden, erhoben.1 Die Steuer wird dabei auf die Wertschupfung die sich bei den einzelnen Stufen ergibt, erhoben.
Abraham Weizman, David J. Nutt, Roni Stryjer, Roni Shiloh   +3 more
openaire   +3 more sources

Does value-added tax reform in services accelerate enterprise upgrading? Micro evidence from China

Applied Economics, 2021
This study investigates the impact of the value-added tax reform in services on enterprise upgrading during China’s transition. We found that the reform significantly accelerates the process of enterprise upgrading by using data on China’s listed ...
Fei Peng, Ling Wang, Xingxiang Shi, Huaqing Wu   +3 more
semanticscholar   +1 more source

Corporate value added tax avoidance

Accounting forum, 2021
Previous studies of corporate tax avoidance have focused exclusively on corporate income tax, an important tax for US firms in particular. Value added tax (VAT), which is a significant tax in other major economies in the world, is ignored in the ...
Junsheng Zhang, Zheng Huo, Yamin Zeng, Xiaojian Tang, Oliver M. Rui   +4 more
semanticscholar   +1 more source