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An Overview over Value Added Tax Gap in the European Union [PDF]
Ovidius University Annals: Economic Sciences SeriesValue Added Tax (VAT) is a common tax to European Union Member States and is one of their main sources of revenue. Currently, in the European Union, the analysis and measurement of the Value Added Tax gap (VAT gap) has become necessary for fiscal ...
Ileana Iulia Istudor +2 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Creation of VAT in the modern history of Slovakia
Institutiones Administrationis, 2021 Value added tax (VAT), as a general indirect excise tax on consumption, today represents one of the basic pillars of the tax system in the Slovak Republic.
Karin Cakoci, Karolína Červená
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European Journal of Social Psychology, EarlyView.ABSTRACT Public opinion plays a central role in shaping conflict dynamics and influencing wartime policy. In this work, we examined which psychological intergroup interventions could increase public opposition to war. Building on research showing that instrumental reasoning and social identification are central, though not exhaustive, predictors of war‐
Ilana Ushomirsky +3 more
wiley +1 more source
Does VAT reduce the instability of tax revenues? [PDF]
In this study, we examine whether or not the adoption of value-added tax (VAT) in developing countries is an effective way of stabilising tax revenues.
Hélène Ehrhart, Christian Ebeke
core +2 more sources
Evaluation of a Partial Ban on Rx‐Rebates in Germany
Health Economics, EarlyView.ABSTRACT We investigate patients' price sensitivity for prescription (Rx) drugs with regards to patronizing online or brick‐and‐mortar pharmacies. In doing so, we exploit a policy change in Germany that prohibited online pharmacies from granting rebates to one part of the population, the members of the statutory health insurance scheme.
Maximilian M. Gail +3 more
wiley +1 more source
Interdisciplinary Medicine, EarlyView.Prospective multi‐site cohorts, multi‐omics profiling, and computational analysis may help identify biomarker patterns across clinical settings in IBD and superimposed infections. With further mechanistic and clinical validation, these signals could support the development of practical multi‐analyte tools for more precise diagnosis and management ...
Ziyu Yang +7 more
wiley +1 more source
Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis
International Studies of Economics, EarlyView.ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley +1 more source
Macromolecular Symposia, EarlyView.ABSTRACT Efficient energy management is a requirement for advanced factories, which require vast amounts of energy to operate and are often powered by a single grid connection with varying prices caused by fluctuations. These types of industrial consumers often choose to adopt local renewable energy generators.
L. M. Peța, C. G. Opran
wiley +1 more source
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences.
Beata Hoza, Michał Wójcicki
doaj +10 more sources