Results 131 to 140 of about 6,996 (257)
China’s VAT on Exports: The Glacial Shift From a Heavy Hand to the Invisible Hand
, 2017 This is the final version of the article. Available from Tax Analysts via the link in this record.The world’s VAT systems have settled on a standard for cross-border sales, providing full relief from taxation in the source country to leave room for ...
Zu, Y, Zu, Y.
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The Impact of Locus of Control on Voluntary Retirement Savings—Evidence for Switzerland
FINANCIAL PLANNING REVIEW, Volume 9, Issue 2, June 2026.ABSTRACT This study examines determinants of voluntary, tax‐privileged retirement savings in Switzerland by analyzing voluntary participation in so called Pillar 3a accounts. Using longitudinal data from the nationally representative Swiss Household Panel, we assess how locus of control, financial conditions of a person, and tax incentives shape ...
Roland Hofmann, Michaela Tanner
wiley +1 more source
Revista Arbitrada Interdisciplinaria Koinonía, 2019 This article aims to explore the specific needs of tax management standardization to design and diagram guidelines that seek tax management in this company. The type of investigation was descriptive given that characteristics of the tax procedures for the treatment of VAT in a public company were presented. The FARMASOL EP. Company was considered as an
Gabriela Estefanía Cabrera Ramón +2 more
openaire +1 more source
The current legislative and administrative issues of the value added tax system in Armenia
, 2006 Armen Alaverdyan; Vahe ...
Balayan, Vahe, Alaverdyan, Armen
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Putting The 'Value Added' In China's VAT
, 2010 Value added tax is a consumption tax imposed on the value added during the production and distribution chain. It is the most common form of domestic household consumption tax and has been adopted in over 135 countries, including all the OECD ...
Xu, Y
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Intelligent Systems in Accounting, Finance and Management, Volume 33, Issue 2, June 2026.ABSTRACT Tax authorities face growing volumes of filings and payments and must manage procedural non‐compliance (e.g., late filing, late payment and the accumulation of tax arrears) with limited administrative capacity. Many existing machine learning (ML) and artificial intelligence (AI) applications in tax administration rely on binary outcomes, which
Lenka Papíková, Mário Papík
wiley +1 more source
Journal of the Royal Anthropological Institute, Volume 32, Issue 2, Page 412-433, June 2026.This article analyses a new wealth tax (the IGF) in Bolivia against the backdrop of the 2019 ousting of former president Evo Morales. In doing so, it engages calls for ‘a return to politics’ in anthropology by proposing the notion of a ‘fiscal grievance politics’ as animating elite opposition to the tax in lowland Santa Cruz department. I show that the
Charles Dolph
wiley +1 more source
Implementing VAT in India :Implications for Federal Polity
Over the last few years, many attempts have been made to implement VAT in India. Initially, all states were to move to VAT system by 2000, but administrative problems and concern over the revenue implications of the change delayed the scheduled ...
Sharma, Chanchal Kumar
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CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF VALUE ADDED TAX [PDF]
The proper functioning of the European internal market would be impossible withoutfiscal harmonization. The main objective of fiscal harmonization process is the prevention ofdistortions of the competitive process and the attainment of an equitable ...
Ioan Lazar, Laura Lazar
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Contemporary Accounting Research, Volume 43, Issue 2, Page 680-706, Summer 2026.ABSTRACT During the COVID‐19 pandemic, states imposed restrictions intended to slow the spread of the virus. We investigate whether states' reliance on consumption tax revenue, relative to other tax revenue sources, is associated with the duration of COVID‐19 mobility restrictions.
Nathan C. Goldman +2 more
wiley +1 more source