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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.
Putri Andreana, Inayati Inayati
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Factors influencing the value added tax compliance in small and medium enterprises in Jordan [PDF]
Management Science Letters, 2021 This study aims to obtain the results of value added tax (VAT) compliance through behavioral decision theory with work personal attributes of the taxpayer's, tax understanding and taxpayer education, and ability to pay theory with tax compliance cost and
Shakkour, Amer Saadi Kallel +3 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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Analysis of the Decisive Factors of the VAT Gap
CECCAR Business Review, 2023 This paper aims to identify the possible factors that influence the value added tax gap – the VAT gap. The VAT gap is an estimate of the unpaid VAT in the economy, calculated as the difference between the theoretical obligation for the value added tax ...
Radu CIOBANU +2 more
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Analysis of the Decisive Factors of the VAT Gap
CECCAR Business Review, 2022 This paper aims to identify the possible factors that influence the value added tax gap – the VAT gap. The VAT gap is an estimate of the unpaid VAT in the economy, calculated as the difference between the theoretical obligation for the value added tax ...
Radu CIOBANU +2 more
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Determinants of the VAT gap - part 2
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2022 The purpose of the paper is to identify the determinants of the gap in Value Added Tax and to assess the measures already taken in order to seal this gap.
Beata Hoza
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Constitutionale, 2022 The proper functioning of the Gulf Cooperation Council (GCC) single market necessitates the elimination of discriminatory value-added tax (VAT) laws on commodities.
Tif Said Suhail Al Mazroui +4 more
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Specific Features of Counteracting VAT Evasion: Experience of Ukraine and Foreign Countries
Bulletin of Kharkiv National University of Internal Affairs, 2020 The article is focused on determining specific features of counteracting VAT evasion in Ukraine and foreign countries. It has been found out that the presence of VAT in the tax system of any state is a prerequisite for such a state to become a member of ...
N. S. Horobets
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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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THEORETICAL AND PRACTICAL ASPECTS REGARDING THE ADJUSTMENT AND REIMBURSEMENT OF VALUE ADDED TAX [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021 Value added tax is an indirect tax, calculated on value added tax incurred by taxable persons registered for VAT purposes and borne by final consumers. At the end of each month, the deductible tax is offset by the tax collected.
CIUMAG MARIN, CIUMAG ANCA
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