Results 21 to 30 of about 1,963 (203)
The Impact of Tax Planning in Value Added Tax (VAT) for Companies
, 2023 Companies in reducing the burden of value added tax (VAT) can use tax planning as a method that is often used. This study aims to determine the effect of tax planning on the VAT burden in companies whether it can take place effectively or not. This research method utilizes Systematic Literature Review (SLR), namely analysis of journals in the last 10 ...
Mahardian Hersanti Paramita +3 more
openaire +2 more sources
DEFORMATION IN TAXATION OF VALUE ADDED IN RUSSIA
Наука Красноярья, 2018 The relevance of the study of the mechanism of VAT calculation is due to a number of reasons. The introduction of VAT in Russia in 1991 was one of the conditions of integration into the world political and economic community, a quick solution to the ...
Venera Ildusovna Nasyrova
doaj +1 more source
CASES OF LIMITED DEDUCTIBILITY VALUE-ADDED TAX [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 Value-added tax is a concept tangent with both the individual and the legal entity. The phenomenon of internationalisation has its mark on transactions between economic operators in its various Member States of the European Union or non-members.
SORIN-CONSTANTIN DEACONU +1 more
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Some Insights of Value-Added Tax Gap [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 This paper analyzes the Total Value-Added Tax Gap and its components for the Member States of the European Union: the Policy VAT Gap (which reflects VAT revenue losses due to the application of tax exemptions and reduced VAT rates) and the Compliance VAT
Cuceu Ionuţ-Constantin +2 more
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Efficiency of a single-rate and broad-based VAT system: the case of Bosnia and Herzegovina
Financial Theory and Practice, 2014 The aim of this paper is to analyze the performance and efficiency of the VAT system in B&H and explore the effects of internal and external factors influencing VAT collection.
Dinka Antić
doaj +1 more source
THEORETICAL AND PRACTICAL ASPECTS REGARDING THE POSITIVE AND NEGATIVE VAT ADJUSTMENT [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021 Value added tax is an indirect tax on supplies of goods, services and similar activities, generated by economic activities and paid for by taxable persons, regardless of their legal status, in an independent manner, which are three conditions, which ...
CIUMAG MARIN, CIUMAG ANCA
doaj
Implementation Of Value Added Tax Policy In E-Commerce Shopee
Publica, 2023 Value Added Tax or Tax on Consumption is a tax imposed as a result of the delivery of taxable goods (BKP) or taxable services (JKP) in the customs area which is carried out with added value.
Nurul Hafifah, Gunadi Gunadi
doaj +1 more source
Impact of standard rate of VAT on tax mix in EU 27
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 The Value Added Tax (VAT) is one of the key resources within tax collection and therefore VAT effectiveness and VAT complexity represent one of the current world topics.
Tereza Šinkyříková, Jana Soukopová
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Analysis of VAT elasticity in Benelux countries [PDF]
Ekonomija: teorija i praksa, 2023 Value added tax is a significant tax form worldwide. The importance of this tax is manifested in the scope, stability and efficiency of revenue collection.
Inđić Milica +2 more
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Agribusiness, EarlyView.ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley +1 more source