Results 31 to 40 of about 1,842,464 (381)
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
doaj
Factors influencing the value added tax compliance in small and medium enterprises in Jordan
, 2021 Article history: Received: July 10, 2020 Received in revised format: October 18 2020 Accepted: November 6, 2020 Available online: November 6, 2020 This study aims to obtain the results of value added tax (VAT) compliance through behavioral decision ...
A. Shakkour +3 more
semanticscholar +1 more source
Taxation and Enterprise Innovation: Evidence from China’s Value-Added Tax Reform
Sustainability, 2021 This article used China as an example to study how tax reform affects the innovative behavior of companies. Our research showed that value-added tax (VAT) reform can affect corporate innovation behavior. On the basis of patent-application data of Chinese
Ke Ding, Helian Xu, Rongming Yang
semanticscholar +1 more source
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
doaj +1 more source
Blockchain Technology Application for Value-Added Tax Systems
Journal of Open Innovation: Technology, Market and Complexity, 2020 The utilization of new technology in the form of blockchain technology for a Value Added Tax (VAT) acceptance system is relatively new and has not been widely encountered thus far.
M. Setyowati +3 more
semanticscholar +1 more source
The impact of fiscal policies on Albanian economic growth: The case of value-added tax
Journal of Governance and Regulation, 2021 This paper aims to give an overview and examine the effects of value-added tax (VAT) income as one of the main elements of fiscal policies on Albanian economic growth GDP (Demi, Hysa, & Nanaj, 2018), for the period 1999–2019, considering also the ...
Albana Demi +4 more
semanticscholar +1 more source
Estimating Value Added Tax Gap in Uzbekistan
Финансы: теория и практика, 2023 The subject of the paper is to study of the theoretical literature on evaluate the effectiveness of the value added tax (VAT) mechanism, and identification of criteria for the analysis of the VAT mechanism.
I. M. Niyazmetov
doaj +1 more source
Jurnal Akuntansi Kontemporer, 2020 Tax planning is the process of organizing a business taxpayer that his tax debt, both income tax and other taxes, is in a posi-tion most minimal, all in accordance with the provisions of the tax laws as well as commercially.
Devi Yanti +2 more
doaj +1 more source
Profit: Jurnal Administrasi Bisnis, 2021 The Accelerated of Value Added Tax Restitution is Indonesian government’s policy to a preliminary refund of value added tax overpayment. The simplification or the acceleration of the provision of restitution is done without strict examination and long ...
Astri Warih Anjarwi, Linda Kharisma
doaj +1 more source
VALUE-ADDED TAX IN THE DIGITAL ECONOMY: A FRESH LOOK AT THE SOUTH AFRICAN DISPENSATION
Obiter, 2021 The online purchase of digital goods has the propensity to generate tax liability involving a notable rise in administrative costs for tax authorities.
Ruddy Kabwe, SP van Zyl
semanticscholar +1 more source