Results 121 to 130 of about 6,996 (257)
Delhi’s VAT Department- Mixed Results and Lessons for GST
The Value Added Tax (VAT) system is a system of indirect taxation that replaced the previous sales tax regime in India. Like its predecessor, VAT is implemented at the state level and applies to all goods traded within the state.
Garg, Rahul
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VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU [PDF]
This study discusses European Commission’s recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority ...
Christian Breuer, Chang Woon Nam
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Addiction, Volume 121, Issue 7, Page 1863-1875, July 2026.Abstract Background and aims The United Kingdom Government is committed to reducing alcohol consumption through increasing the availability of alcohol‐free and low‐alcohol (No/Lo) drinks; however, little is known about whether these products are equally available across different types of neighbourhoods, which may have implications for inequalities in ...
Roberto Valiente +5 more
wiley +1 more source
Do Medical Health Ministers Make Different Health System Choices?
Governance, Volume 39, Issue 3, July 2026.ABSTRACT Healthcare decision‐making is a highly specialized domain of government, particularly at the central or federal level, which may partly explain why medical professionals are sometimes appointed to ministerial roles within government cabinets.
Marcello Antonini +3 more
wiley +1 more source
Trade policy options for Chile : a quantitative evaluation [PDF]
Chile is currently evaluating a wide range of possible trade policies. Using a global computable general equilibrium model, the authors examine a range of trade policy and complementary tax policy options for Chile.
Harrison, Glenn W. +2 more
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Value added tax and its application in Bangladesh [PDF]
, 1995 The purpose of this paper is twofold. Firstly the paper discusses the general issues on the VAT which covers mainly nature, computation,operation and principle of the VAT as well as the advantages and disadvantages.
Rahman, Mohammad Mafizur +1 more
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The Potential for Tax Reforms in Post‐War Ukraine
Scottish Journal of Political Economy, Volume 73, Issue 3, July 2026.ABSTRACT We analyze the major challenges for the Ukrainian tax system for the post‐war recovery of Ukraine. We identify the main areas of concern related to low compliance and high tax evasion and avoidance. Drawing on the recent economic literature and other countries' experiences, we propose realistic reforms to increase tax compliance and support ...
Anna Abate Bessomo +2 more
wiley +1 more source
Value-added Tax (VAT): Myth or Reality?
Journal of Social Science and Humanities, 2022 openaire +2 more sources
Implementation of Value Added Tax (VAT) Tax Planning in Service Companies: A Study
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi ReviewValue Added Tax (VAT) poses unique cash flow challenges for service companies in Indonesia because the obligation to collect it arises upon delivery of the service, regardless of receipt of payment. This study analyzes the implementation of VAT tax planning at PT DNG, a plantation services company, within the context of the Coretax Administration ...
Dwi Fionasari +4 more
openaire +1 more source
Cell wall target fragment discovery using a low‐cost, minimal fragment library
FEBS Letters, Volume 600, Issue 11, Page 1638-1654, June 2026.LoCoFrag100 is a fragment library made up of 100 different compounds. Similarity between the fragments is minimized and 10 different fragments are mixed into a single cocktail, which is soaked to protein crystals. These crystals are analysed by X‐ray crystallography, revealing the binding modes of the bound fragment ligands.
Kaizhou Yan +5 more
wiley +1 more source