Results 11 to 20 of about 1,963 (203)
The Impact of Value Added Tax on Trade and Comparison of This Effect in Oil Exporting and Non-oil Exporting Countries [PDF]
پژوهشهای برنامه و توسعه, 2021 Moving countries toward trade development has led to a reduction in direct trade taxes and replaced them with domestic taxes such as value added tax (VAT).
Zahra Azizi, Mansooreh Mansoori
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Value added tax-theoretical and practical aspects [PDF]
Ekonomski Anali, 2004 Value added tax has been applied for four decades now and as a novelty it has already worn off both in theory and practice. It has indisputable advantages and relatively minor shortcomings compared to other forms of consumption taxation.
Raičević Božidar B.
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Investigating the Effect of Structural Transformation on the Efficiency of VAT Collection in the Provinces in Iran [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2021 Value-added tax is levied at various stages of the import, production, distribution, and consumption chain based on a percentage of the value of goods sold or services provided at each stage and ultimately paid by the final consumer.
Ali Akbar Arabmazar +2 more
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VALUE ADDED TAX DIMENSION: THE CASE OF LITHUANIA
Ekonomika, 2011 The article sums up works of different scientists, dealing with the impact of value added tax (VAT) on the economy of some countries. The authors analyse the Lithuanian VAT structure, the dynamics of income from this tax and amendments in the Law on ...
Egidijus Bikas, Julius Raškauskas
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China Journal of Accounting Research, 2023 In accordance with the purchasing tax-deduction method and the receipt-based value added tax (VAT) system, the same transaction can be recorded by two firms, which creates self-enforcement properties, thereby restraining tax avoidance.
Hang Liu, Yitong Zhao
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Tax Administration of VAT: Impact of Changes [PDF]
SHS Web of Conferences, 2019 The relevance of the issue examined is stipulated by the results of the conducted study of the term “tax administration” and analysis of the impact of changes in tax administration of value added tax (VAT). The purpose of this study is to investigate the
Mikhaleva O.L. +3 more
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Anti-evasion provisions applicable to value-added tax in the Republic of Serbia [PDF]
Zbornik Radova Pravnog Fakulteta u NišuValue-Added Tax (VAT) constitutes the largest share of total tax revenue collected in Serbia. Due to the high VAT rate and the credit-invoice method, where a taxpayer can offset input VAT against output VAT, VAT is highly vulnerable to tax evasion/fraud ...
Vasović Miloš
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Estimating Value Added Tax Gap in Uzbekistan
Финансы: теория и практика, 2023 The subject of the paper is to study of the theoretical literature on evaluate the effectiveness of the value added tax (VAT) mechanism, and identification of criteria for the analysis of the VAT mechanism.
I. M. Niyazmetov
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Impact of vat raise on Russian economy [PDF]
E3S Web of Conferences, 2020 The entire taxation system works state-wise, being the primary source for the budget formation and treasury replenishment. Value added tax (VAT) plays a major role in the national economy.
Semenova Galina
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THE VAT SPLIT-PAYMENT MECHANISM, MEASURE FOR COMBATING TAX EVASION IN ROMANIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2017 The need to improve the methods of collecting and detecting value-added tax amounts is an increasingly difficult process for tax authorities. In this respect, a rigorous analysis of the ways in which the state manages to prevent or combat VAT evasion ...
IONUT - GHEORGHE CARAUS +3 more
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