Results 31 to 40 of about 6,996 (257)
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
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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
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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
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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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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
Changes in VAT rates during the economic crisis
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 To solve the current economical crisis, there are used various tools of economic policy. Some of them are changes in taxes, particularly changes in the value added tax due to its importance.Value added tax is the most harmonized tax in the single ...
Jan Široký, Anna Kovářová
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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 paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson +3 more
wiley +1 more source