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Effectiveness of Value Added Tax (VAT) analysis in Nepal
The Nepalese Management ReviewThis research aims to assess the evasion of the Value added tax in Nepal. The specific objectives are: evaluating the VAT evasion on the Nepalese economy; the study follows explanatory research designs. The primary data is collected by conducting field survey using pre-structured questionnaires.
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Value added tax (VAT) in China and Russia: a comparative characteristic
ACCOUNTING AND CONTROLThe objective of the research is to study the normative acts on value-added tax (VAT), and to conduct a comparative analysis of VAT components in the Russian Federation and China. As a result of the analysis, models of VAT components were developed, the history of VAT rate transformation was examined, and a comparison of tax rates was carried out; as ...
Nadezhda Valerеanovna Gamulinskaya +1 more
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Tax on tourism in Europe: Does higher value-added tax (VAT) impact tourism demand in Europe?
Current Issues in Tourism, 2021Helga Kristjansdottir
exaly
Tax Policy and Total Factor Carbon Emission Efficiency: Evidence from China’s VAT Reform
International Journal of Environmental Research and Public Health, 2022Da Gao, Ruochan Xiong, Gao Da
exaly
The effect of tax incentives on energy intensity: Evidence from China's VAT reform
Energy Economics, 2022Qianling Zhou, Liutang Gong
exaly
Value-added tax in the GCC countries: evidence from UAE
International Journal of Electronic Banking, 2023Ahmed Al-Omush
exaly