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Value Added Tax (VAT) Restitution and Revenue
Accounting and Business Journal, 2023 The purpose of this study is to determine and analyze the application of VAT refund, VAT revenue and the relationship between VAT refund and VAT revenue. This study was conducted at the Regional Office of DGT I North Sumatra. The research method used in this research is descriptive and the type of data used is qualitative. The data sources used in this
Sumardi Adiman, Miftha Rizkina
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The Impact of Tax Planning in Value Added Tax (VAT) for Companies
, 2023 Companies in reducing the burden of value added tax (VAT) can use tax planning as a method that is often used. This study aims to determine the effect of tax planning on the VAT burden in companies whether it can take place effectively or not. This research method utilizes Systematic Literature Review (SLR), namely analysis of journals in the last 10 ...
Mahardian Hersanti Paramita +3 more
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Principles of Tax Collection in Value Added Tax (VAT) on Digital Services in Indonesia
Jurnal Public Policy, 2022 Indonesia is one of the countries with a high level of consumption of digital services. That potential encourages the government to collect Value Added Tax (VAT) on digital services, including foreign companies. However, in practice, issues related to efficiency and supervision were found. This paper aims to analyze the fulfillment of the principles of
Putri Andreana, Inayati Inayati
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Tax Reforms in Nigeria: Case for Value Added Tax (VAT)
African Research Review, 2015 This paper examined tax reforms in Nigeria with respect to value added tax (VAT). It highlighted the reasons for the replacement of sales tax with value added tax (VAT), yearly contributions of value added tax to the total revenue base of the nation and revealed that Value Added Tax (VAT) was designed to favour development at the lower tier level of ...
Omesi, Israel, Nzor, Nuka Peter
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TAX PLANNING, VALUE ADDED TAX (VAT) OPTIMIZATION AND TAX CONTROL
, 2022 Tax expense makes up a significant part of the company’s total costs, which are directly related to the company’s competitiveness on the market. Besides direct costs, tax burdens also create indirect costs because increasingly complex tax regulations demand specific and specialized knowledge as well as being familiar with them.
Mrčela, Ante, Piplica, Damir
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Measurement of Value Added Tax (VAT) Efficiency of Nepal
NUTA Journal, 2023 VAT is indirect tax, becoming major sources of Government revenue worldwide. VAT is paid in an effort to uplift the tax collection efficiency in order to recover their budget deficit and enhance the economic stability. But the efficiency of VAT collection has played negative roles like standard VAT rate, threshold, list of tax exempted or zero rate ...
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Incidence of Value Added Tax (Vat) in the DevelopingCountries: A Case in Bangladesh [PDF]
International Journal of Trade, Economics and Finance, 2011 VAT is a broad-based tax levied at multiple stages of production (and distribution) with - crucially taxes on inputs credited against taxes on output. Bangladesh introduced VAT in 1991 replacing the previous taxes like sales tax, excise duty and business turnover taxes.
Faridy, Nahida, Sarker, Tapan
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ACCOUNTING FOR VALUE ADDED TAX (VAT)
International Journal of Legal Studies ( IJOLS )In the operations of economic entities, both accounting and tax law regulations are applied. There is a defined relationship between these two sets of regulations. In the literature, the focus is most often on the relationship between accounting regulations and income tax laws.
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FOCUS ON VALUE ADDED TAX (VAT)
, 2000 Government revenue in all countries is generated from a number of sources using various mechanisms. In Namibia, about 80% of government revenue is generated through taxation. The major tax sources in Namibia are taxes on international trade (mainly from SACU revenue), taxes on income and profits and domestic taxes on goods and services (sales tax ...
Venditto B, Hoster B
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Value Added Tax – Vat A Centenarian [1920-2020] In This COVID-19
SSRN Electronic Journal, 2020 Value Added Tax is an indirect tax which is also termed as Goods and Service Tax. Both these terms are used in the same meaning in different parts of the world. VAT is followed almost in many countries and during this pandemic situation many countries have relaxed VAT for the benefit of the public.
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