Results 71 to 80 of about 6,996 (257)
An Analysis of South Africa's Value Added Tax [PDF]
In this paper, the authors describe South Africa's value added tax (VAT), showing that (1) the VAT is mildly regressive, and (2) it is an effective source of government revenue, compared with other tax instruments in South Africa.
Kearney, Marna +3 more
core
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 +3 more
wiley +1 more source
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
Decision usefulness of SME financial statements in Sri Lanka
Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon +2 more
wiley +1 more source
Reprecusions of the introduction and change of the value added tax rate on the dynamics of the budget deficit [PDF]
Ekonomski PoglediThis paper analyzes the impact of value added tax (VAT) on the volume of the budget deficit. As part of the research, we focus on the mechanisms through which the value-added tax affects state, i.e.
Janković Gordan, Golubović Miloš
doaj +1 more source
The Collection Efficiency of the Value Added Tax: Theory and International Evidence [PDF]
This paper evaluates the political economy and structural factors explaining the collection efficiency of the Value Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the penalty on ...
Yothin Jinjarak, Joshua Aizenman
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Addiction, EarlyView.Abstract Background and aims Swap to Stop is a government scheme to promote smoking cessation. Local authorities in England were given e‐cigarette (vape) starter kits to provide alongside behavioural support in a wide range of settings. This study evaluated (i) scheme uptake by region of England, (ii) proposed delivery settings and the type and length ...
Esther Moore +3 more
wiley +1 more source
REVERSE CHARGE REDUCES THE VALUE ADDED TAX DEFICIT [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria EconomieTax evasion is the evasion of taxpayers from paying taxes and duties by declaring obligations that are lower than the actual ones. In the field of value added tax, tax evasion is the highest.
CIUMAG MARIN, CIUMAG ANCA
doaj
The regressivity of a value added tax: tax credit method and subtraction method — a Japanese case [PDF]
Value added tax (VAT) is often described as a regressive tax because it taxes consumption, and the propensity to consume tends to decrease as income rises.
Masayuki Tamaoka
core
BJU International, EarlyView.Objective To conduct a randomised controlled trial (RCT) to assess the efficacy of the Urethrotech urethral catheterisation device (UCD®; Urethrotech Ltd., Kingston Upon Thames, Surrey, UK) catheter compared to a standard Foley catheter for catheterisation in post‐phalloplasty transgender and gender diverse (TGD) individuals following urethral ...
Anastasia Frost +4 more
wiley +1 more source