Results 11 to 20 of about 6,996 (257)
Factors influencing the value added tax compliance in small and medium enterprises in Jordan [PDF]
Management Science Letters, 2021 This study aims to obtain the results of value added tax (VAT) compliance through behavioral decision theory with work personal attributes of the taxpayer's, tax understanding and taxpayer education, and ability to pay theory with tax compliance cost and
Shakkour, Amer Saadi Kallel +3 more
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COMPARATIVE ANALYSIS OF FOREIGN AND NATIONAL EXPERIENCE OF UKRAINE IN ADMINISTRATION OF VALUE ADDED TAX [PDF]
Baltic Journal of Economic Studies, 2018 The aim of the article is to carry out a comparative analysis of foreign and national experience in the administration of value added tax; to outline the content of this tax, to define its role in the tax systems of foreign countries, as well as clarify ...
Anatolii Kislyi +2 more
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Analysis of the Decisive Factors of the VAT Gap
CECCAR Business Review, 2023 This paper aims to identify the possible factors that influence the value added tax gap – the VAT gap. The VAT gap is an estimate of the unpaid VAT in the economy, calculated as the difference between the theoretical obligation for the value added tax ...
Radu CIOBANU +2 more
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Analysis of the Decisive Factors of the VAT Gap
CECCAR Business Review, 2022 This paper aims to identify the possible factors that influence the value added tax gap – the VAT gap. The VAT gap is an estimate of the unpaid VAT in the economy, calculated as the difference between the theoretical obligation for the value added tax ...
Radu CIOBANU +2 more
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Determinants of the VAT gap - part 2
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2022 The purpose of the paper is to identify the determinants of the gap in Value Added Tax and to assess the measures already taken in order to seal this gap.
Beata Hoza
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Constitutionale, 2022 The proper functioning of the Gulf Cooperation Council (GCC) single market necessitates the elimination of discriminatory value-added tax (VAT) laws on commodities.
Tif Said Suhail Al Mazroui +4 more
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Specific Features of Counteracting VAT Evasion: Experience of Ukraine and Foreign Countries
Bulletin of Kharkiv National University of Internal Affairs, 2020 The article is focused on determining specific features of counteracting VAT evasion in Ukraine and foreign countries. It has been found out that the presence of VAT in the tax system of any state is a prerequisite for such a state to become a member of ...
N. S. Horobets
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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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THEORETICAL AND PRACTICAL ASPECTS REGARDING THE ADJUSTMENT AND REIMBURSEMENT OF VALUE ADDED TAX [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021 Value added tax is an indirect tax, calculated on value added tax incurred by taxable persons registered for VAT purposes and borne by final consumers. At the end of each month, the deductible tax is offset by the tax collected.
CIUMAG MARIN, CIUMAG ANCA
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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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