Results 71 to 80 of about 1,963 (203)
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
Tax Planning On Value Added Tax (VAT) [PDF]
International Journal of Scientific and Research Publications (IJSRP), 2021 openaire +1 more source
Accounting for the Evolution of China's Production and Trade Patterns
International Economic Review, EarlyView.ABSTRACT We study the evolution of China's production and trade patterns during its integration into the global economy. Using firm‐level microdata, we document how production and exports shifted across industries and within industries across firms.
Hanwei Huang, Jiandong Ju, Vivian Z. Yue
wiley +1 more source
Value Added Tax – Vat A Centenarian [1920-2020] In This COVID-19
SSRN Electronic Journal, 2020 Value Added Tax is an indirect tax which is also termed as Goods and Service Tax. Both these terms are used in the same meaning in different parts of the world. VAT is followed almost in many countries and during this pandemic situation many countries have relaxed VAT for the benefit of the public.
openaire +3 more sources
Entrepreneurship and Financial Deregulation
International Economic Review, EarlyView.ABSTRACT We quantitatively analyze the impact of US banking deregulation in the 1980s on the aggregate economy. Using recent econometric techniques, we first reexamine existing empirical evidence on the real effects of banking deregulation. We then construct a quantitative model that integrates imperfectly competitive banks into a general equilibrium ...
Toshihiko Mukoyama, Gang Zhang
wiley +1 more source
FOCUS ON VALUE ADDED TAX (VAT)
, 2000 Government revenue in all countries is generated from a number of sources using various mechanisms. In Namibia, about 80% of government revenue is generated through taxation. The major tax sources in Namibia are taxes on international trade (mainly from SACU revenue), taxes on income and profits and domestic taxes on goods and services (sales tax ...
Venditto B, Hoster B
openaire +2 more sources
Perceived Value Added Tax (VAT) Compliance in Nepal
JURNAL STIE SEMARANG (EDISI ELEKTRONIK)These research willpowers consider the perceived VAT compliance for VAT collection in Nepal. The specific objectives are: analysis of the perceived VAT compliance for collection and current status of VAT of Government of Nepal. The study follows descriptive and explanatory research designs to explore the VAT compliance and its problems, prospects ...
Sanju Kumar Singh, Binod Sha
openaire +1 more source
Mandatory Audits of Private Companies
International Journal of Auditing, EarlyView.ABSTRACT We examine mandatory audits using Spanish private companies to generate insight into (1) how audit thresholds vary in tightness and impact, (2) which audit thresholds are crossed to cause audit commencement and cessation, (3) whether firms take actions to avoid audits and (4) whether audits provide economic benefits.
Darren Henderson +2 more
wiley +1 more source
Gender Justice in the Triple Planetary Crisis: A Scoping Review
Journal of Advanced Nursing, EarlyView.ABSTRACT Aim To identify and report how gender justice is conceptualised and discussed in contemporary health literature in relation to the Triple Planetary Crisis of climate change, pollution and biodiversity loss, with a particular focus on the experiences of women and gender‐diverse populations, and the representation of nurses and other healthcare ...
Catelyn Richards +7 more
wiley +1 more source
Tax Incentives for Small and Medium–Sized Enterprises: A Systematic Literature Review
Journal of Economic Surveys, EarlyView.ABSTRACT This paper presents a PRISMA‐guided systematic literature review of 91 studies analyzing tax incentives for small and medium‐sized enterprises (SMEs) and their stakeholders. Adopting an SME‐specific, instrument‐agnostic perspective, spanning both firm‐side and investor‐side incentives across multiple tax instruments, we identify three patterns.
Adam Lynch +2 more
wiley +1 more source