Results 51 to 60 of about 1,963 (203)

Incidence of Value Added Tax (Vat) in the DevelopingCountries: A Case in Bangladesh [PDF]

International Journal of Trade, Economics and Finance, 2011
VAT is a broad-based tax levied at multiple stages of production (and distribution) with - crucially taxes on inputs credited against taxes on output. Bangladesh introduced VAT in 1991 replacing the previous taxes like sales tax, excise duty and business turnover taxes.
Faridy, Nahida, Sarker, Tapan
openaire   +1 more source

The Role of Fintech and the Shadow Economy in Advancing Sustainable Development Across G7 Countries: Evidence From MMQR Analysis

Sustainable Development, EarlyView.
ABSTRACT Achieving sustainable development requires balancing economic growth with environmental conservation, but the relationship between informal economic activities and emerging financial technologies in boosting green growth (GG) is not well understood.
Muhammad Salah Uddin, Rashed Jahangir, Mamunur Rashid, Muhammad Hassan Abbas, Md. Al Amin   +4 more
wiley   +1 more source

‘Whitby Woman’, ‘Waitrose Woman’: Gender and Voting Behaviour at the 2024 UK General Election

The Political Quarterly, Volume 96, Issue 1, Page 74-82, January/March 2025.
Abstract Women were identified as key targets in the 2024 British general election. There was much speculation as to whether ‘Whitby’ or ‘Waitrose’ women would swing the result for Labour. This interest in women voters stemmed, at least partially, from the fact that the 2017 and 2019 British general elections were the first where a modern gender gap—a ...
Rosie Campbell, Ceri Fowler, Anna Sanders, Rosalind Shorrocks   +3 more
wiley   +1 more source

VAT FRAUD PREVENTION

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

Value Added Tax and Economic Growth of Nigeria (2003-2022)

FUDMA Journal of Accounting and Finance Research (FUJAFR)
This study empirically examined the relationship between value added tax and economic growth of Nigeria. Time series data on Value Added Tax (VAT) revenue, Total (Federal Government) Revenue (TR), Total (Federal Government) Expenditure (TE) and Gross ...
Theresa Ekpe Oto, Solomon Wayas
doaj   +1 more source

VAT FRAUD PREVENTION [PDF]

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2017
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   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

Pengaruh Tax Avoidance Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Moderasi Kenaikan PPN

Value: Jurnal Manajemen dan Akuntansi
The financial performance of mining companies in Indonesia has shown signs of pressure, resulting in a decline in corporate profits. This indicates a high selling expense burden, which is likely attributable to the increase in Value Added Tax (VAT).This ...
Hary Mulyanto, Wukuf Dilvan Rafa, Muhammad Fahmi   +2 more
doaj   +1 more source

VAT COLLECTION TO COLLECTION: ADVANTAGES AND DISADVANTAGES [PDF]

Annals of the University of Petrosani: Economics, 2012
This paper presents the major changes in the payment system of value added tax (VAT). Through the Government Ordinance no. 15/2012 amending and supplementing Law no.
ROXANA ISPAS
doaj  

Home foreclosure discounts in auctions without reserve prices

Real Estate Economics, EarlyView.
Abstract This article estimates foreclosure discounts in Cape Town, South Africa, where, until 2019, foreclosure auctions occurred without reserve prices. Using newly constructed data linking sheriff auction notices to the universe of property transactions, rich property characteristics, and municipal service‐request records, I document large ...
Allan Davids
wiley   +1 more source