Results 11 to 20 of about 430,429 (286)

Investigating the Effect of Structural Transformation on the Efficiency of VAT Collection in the Provinces in Iran [PDF]

open access: yesFaslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2021
Value-added tax is levied at various stages of the import, production, distribution, and consumption chain based on a percentage of the value of goods sold or services provided at each stage and ultimately paid by the final consumer.
Ali Akbar Arabmazar   +2 more
doaj   +1 more source

Reprecusions of the introduction and change of the value added tax rate on the dynamics of the budget deficit [PDF]

open access: yesEkonomski Pogledi
This 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 Influence of VAT Variation on the Damages Resulting from Fraud in the Romanian Economy

open access: yesStudia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2020
The purpose of this article is to determine the influence of the VAT rates variation, on different fields of activity of national economy, on the damage caused to the state's consolidated budget, from the point of view of the damage caused and damage ...
Miron Gabriela Monica
doaj   +1 more source

Ventilator-Associated Tracheobronchitis: To Treat or Not to Treat?

open access: yesAntibiotics, 2020
Ventilator-associated tracheobronchitis (VAT) is an infection commonly affecting mechanically ventilated intubated patients. Several studies suggest that VAT is associated with increased duration of mechanical ventilation (MV) and length of intensive ...
Despoina Koulenti   +7 more
doaj   +1 more source

Applying Fiscal Tools for Economic Development and Localization of CO VID‑ 19 Impacts on a Case Study of South America

open access: yesУчёт. Анализ. Аудит, 2022
The tax system of any country as a tool to fill the budget is never static, constantly subject to development and improvement, so it is relevant to study and apply its progressive elements used by different states. The subject of the study is the current
E. Yu. Sidorova
doaj   +1 more source

The Nexus Between Government Revenue and Economic Growth in Nigeria

open access: yesEconomics and Business, 2020
The aim of the study is to examine the relationship between government revenues and the economic growth of Nigeria. The study employs exploratory and ex-post facto research designs while using secondary form of data spanning from 1981 to 2018 collected ...
Joseph Fineboy Ikechi   +1 more
doaj   +1 more source

Analysis of the Decisive Factors of the VAT Gap

open access: yesCECCAR Business Review, 2023
This paper aims to identify the possible factors that influence the value added tax gap – the VAT gap. The VAT gap is an estimate of the unpaid VAT in the economy, calculated as the difference between the theoretical obligation for the value added tax ...
Radu CIOBANU   +2 more
doaj   +1 more source

Thigh fat and muscle each contribute to excess cardiometabolic risk in South Asians, independent of visceral adipose tissue. [PDF]

open access: yes, 2014
OBJECTIVE: To compare fat distribution and associations between fat depots and cardiometabolic traits in South Asians and Europeans. METHODS: Five hundred and fourteen South Asians and 669 Europeans, aged 56-86.
Chaturvedi, N   +8 more
core   +1 more source

CHANGES IN TAXATION OF AGRO-INDUSTRIAL COMPLEX ENTITIES

open access: yesНаучный журнал Российского НИИ проблем мелиорации, 2020
Purpose: to study the dynamics of methodological approaches in agricultural producers’ taxation. Materials and methods: studies devoted to this problem were carried out in Rostov region using statistical data for a number of other territories (in the ...
Z. A. Klyukovich   +2 more
doaj   +1 more source

The Consequences for the Romanian State Budget Generated Through the Inappropriate Interpretation/ Evading of the Civil and Tax Legislation in Relation to the Sale of Second-Hand Vehicles

open access: yesCECCAR Business Review, 2021
Vehicles that are deemed as second-hand can benefit from a special VAT regime that allows the tax to be applied only to the profit margin in the case of resale of second-hand goods. As a consequence, VAT does not apply to the acquisition value.
Gabriel GOICEA
doaj   +1 more source

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