Results 41 to 50 of about 1,842,464 (381)
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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VAT tax gap prediction: a 2-steps Gradient Boosting approach [PDF]
Stat Methods Appl, pub. 06/06/2022, 2019 Tax evasion is the illegal evasion of taxes by individuals, corporations, and trusts. The revenue loss from tax avoidance can undermine the effectiveness and equity of the government policies. A standard measure of tax evasion is the tax gap, that can be estimated as the difference between the total amounts of tax theoretically collectable and the ...
arxiv +1 more source
The Possible Effects of Personal Income Tax and Value Added Tax on Consumer Behaviors [PDF]
International Journal of Tax Economics and Management, 1(1), 49-58
(2018), 2019 In economics literature, it is accepted that all people are rational and they try to maximize their utilities as possible as they can. In addition, economic theories are formed with the assumptions not suitable to real life. For instance, indifference curves are drawn with the assumptions that there are two goods, people are rational, more is preferred
arxiv +1 more source
Irish Property Price Estimation Using A Flexible Geo-spatial Smoothing Approach: What is the Impact of an Address? [PDF]
J Real Estate Finan Econ (2022), 2021 Accurate and efficient valuation of property is of utmost importance in a variety of settings, such as when securing mortgage finance to purchase a property, or where residential property taxes are set as a percentage of a property's resale value.
arxiv +1 more source
A network and machine learning approach to detect Value Added Tax fraud [PDF]
arXiv, 2021 Value Added Tax (VAT) fraud erodes public revenue and puts legitimate businesses at a disadvantaged position thereby impacting inequality. Identifying and combating VAT fraud before it occurs is therefore important for welfare. This paper proposes flexible machine learning algorithms which detect fraudulent transactions, utilising the information ...
arxiv
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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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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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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