Results 31 to 40 of about 864,549 (338)
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
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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
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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
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THEORETICAL AND PRACTICAL ASPECTS REGARDING THE POSITIVE AND NEGATIVE VAT ADJUSTMENT [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021 Value added tax is an indirect tax on supplies of goods, services and similar activities, generated by economic activities and paid for by taxable persons, regardless of their legal status, in an independent manner, which are three conditions, which ...
CIUMAG MARIN, CIUMAG ANCA
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Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences.
Beata Hoza, Michał Wójcicki
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Detection of tax evasion using tax audits in the Slovak Republic
Entrepreneurship and Sustainability Issues, 2022 Tax evasion causes a significant shortfall in revenues from the state budget in the Slovak Republic and the European Union. Therefore, the European Union states are looking for ways to detect tax evasion.
Agneša Víghová
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TAX REFORM AND NONCOMPLIANCE IN INDONESIA
Journal 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
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CASES OF LIMITED DEDUCTIBILITY VALUE-ADDED TAX [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 Value-added tax is a concept tangent with both the individual and the legal entity. The phenomenon of internationalisation has its mark on transactions between economic operators in its various Member States of the European Union or non-members.
SORIN-CONSTANTIN DEACONU +1 more
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COMPARATIVE ANALYSIS OF FOREIGN AND NATIONAL EXPERIENCE OF UKRAINE IN ADMINISTRATION OF VALUE ADDED TAX [PDF]
Baltic 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
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The Value-Added Tax Reform Puzzle [PDF]
SSRN Electronic Journal, 2011 We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, our results suggest that there was no evident increase overall in fixed investment, and employment fell significantly in the treated provinces and ...
Cai, Jing, Harrison, Ann
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