Results 91 to 100 of about 6,996 (257)
Tax Revenue Estimation Resulting From Value Added Tax Implementation Law in IRAN [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2011 The main reason for focusing on value added tax (VAT) is expanding tax base and increasing tax revenues. Regarding the implementation of VAT Act initiated in October 2008, this paper attempts to estimate tax revenue resulting from this Act, which is ...
Abolfazl Ghiasvand +1 more
doaj
Entrepreneurship and Financial Deregulation
International Economic Review, EarlyView.ABSTRACT We quantitatively analyze the impact of US banking deregulation in the 1980s on the aggregate economy. Using recent econometric techniques, we first reexamine existing empirical evidence on the real effects of banking deregulation. We then construct a quantitative model that integrates imperfectly competitive banks into a general equilibrium ...
Toshihiko Mukoyama, Gang Zhang
wiley +1 more source
Perceived Value Added Tax (VAT) Compliance in Nepal
JURNAL STIE SEMARANG (EDISI ELEKTRONIK)These research willpowers consider the perceived VAT compliance for VAT collection in Nepal. The specific objectives are: analysis of the perceived VAT compliance for collection and current status of VAT of Government of Nepal. The study follows descriptive and explanatory research designs to explore the VAT compliance and its problems, prospects ...
Sanju Kumar Singh, Binod Sha
openaire +1 more source
An Experience Of Executing Value Added Tax (Vat) In Pokhara
Janapriya Journal of Interdisciplinary Studies, 2017 Indirect taxes have a dominant role in the whole tax structure of developing countries like Nepal. VAT has been in operation for the last Eighteen years; still it is facing a number of challenges owing to poor administration, lack of good faith and honesty, rampant corruption, political instability, the problems of non-issuance of bill, narrow coverage,
openaire +2 more sources
Mandatory Audits of Private Companies
International Journal of Auditing, EarlyView.ABSTRACT We examine mandatory audits using Spanish private companies to generate insight into (1) how audit thresholds vary in tightness and impact, (2) which audit thresholds are crossed to cause audit commencement and cessation, (3) whether firms take actions to avoid audits and (4) whether audits provide economic benefits.
Darren Henderson +2 more
wiley +1 more source
Coordinating VATs Between EU Member States [PDF]
The paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force.
Bernd Genser
core
Gender Justice in the Triple Planetary Crisis: A Scoping Review
Journal of Advanced Nursing, EarlyView.ABSTRACT Aim To identify and report how gender justice is conceptualised and discussed in contemporary health literature in relation to the Triple Planetary Crisis of climate change, pollution and biodiversity loss, with a particular focus on the experiences of women and gender‐diverse populations, and the representation of nurses and other healthcare ...
Catelyn Richards +7 more
wiley +1 more source
Organised VAT fraud: features, magnitude, policy perspectives [PDF]
The European Union’s VAT system has become vulnerable to organised fraud schemes. In recent years, these schemes, undergoing a change in structure, have affected services and imports of goods from third countries and may also have shifted trade in goods ...
Fabrizio Borselli
core
Tax Incentives for Small and Medium–Sized Enterprises: A Systematic Literature Review
Journal of Economic Surveys, EarlyView.ABSTRACT This paper presents a PRISMA‐guided systematic literature review of 91 studies analyzing tax incentives for small and medium‐sized enterprises (SMEs) and their stakeholders. Adopting an SME‐specific, instrument‐agnostic perspective, spanning both firm‐side and investor‐side incentives across multiple tax instruments, we identify three patterns.
Adam Lynch +2 more
wiley +1 more source
Remittances, Value Added Tax and Tax Revenue in Developing Countries [PDF]
This paper examines the impact of international remittances on both the level and the instability of government tax revenue in receiving countries. It investigates in particular whether the presence of a value added tax (VAT) system increases the benefit
Christian EBEKE
core +2 more sources