Specifics of the Tax System to Support Tourism before and during the COVID-19 Pandemic: Evidence from South American Countries [PDF]
SHS Web of Conferences, 2021 Research background: Following the global trends concerning “tourism taxation,” South American governments identified and applied policies on taxation to raise revenues or fiscal relaxation measures to support their tourism sectors as strategies to ...
Honajzrová Banús Shirley Consuelo
doaj +1 more source
Advances in Materials, 2022 The field of bioprinting has made significant advancements in recent years and allowed for the precise deposition of biomaterials and cells. However, within this field lies a major challenge, which is developing high resolution constructs, with complex ...
Caroline A Murphy, K. Lim, T. Woodfield
semanticscholar +1 more source
The IsoVAT Corpus: Parameterization of Musical Features for Affective Composition
Transactions of the International Society for Music Information Retrieval, 2022 While there is a breadth of research in mapping Western musical features to perceived emotion within research in music and emotion, a critique of the field is that this breadth of methodologies lacks in inter-communication, which may reduce the ...
Cale Plut +3 more
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TAXATION AND ACCOUNTING ASPECTS REGARDING VAT CANCELLATION TO ENTITIES WITH VAT CODE CANCELED [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 Economic entities may register, for VAT purposes, before or after the start of economic activity. In practice, for taxable persons registered for VAT purposes, situations may arise that lead to the cancellation of the VAT code.
CIUMAG MARIN, CIUMAG ANCA
doaj
The VAT in practice: equity, enforcement, and complexity
International Tax and Public Finance, 2022 The value-added tax (VAT) is meant to be an efficient and self-enforcing tax on consumption. Yet, being a rather sophisticated tax, the VAT can also be complex and costly to administer.
G. Mascagni +3 more
semanticscholar +1 more source
SAF-T – The Reporting that Will Improve the Collection?
CECCAR Business Review, 2022 The aim of the research paper is to project a framework of the newly introduced reporting tool SAF-T. Based on the guidelines launched by OECD, different countries implemented the model as indicated or a customized one.
Florin ANDREI, Alina PETRAȘ
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The Ecosystem of VAT Administration in E-Commerce: Case of the Eastern Europe Countries
Studies of Applied Economics, 2021 Quarantine economic conditions put forward new demands to tax administration’s efficiency as a priority source of the EU financial resources. The relationship between fair, efficient, sustainable taxation and budget revenues’ adequacy to finance social ...
A. Abramova +5 more
semanticscholar +1 more source
In vivo precision of the GE Lunar iDXA for the measurement of visceral adipose tissue in adults: the influence of body mass index. [PDF]
, 2014 CoreScan is a new software for the GE Lunar iDXA, which provides a quantification of visceral adipose tissue (VAT). The objective of this study was to determine the in vivo precision of CoreScan for the measurement of VAT mass in a heterogeneous group of
B Oldroyd +10 more
core +1 more source
A Temporary VAT Cut as Unconventional Fiscal Policy
Social Science Research Network, 2021 We exploit the unexpected announcement of an immediate, temporary VAT cut in Germany in the second half of 2020 as a natural experiment to study the spending response to unconventional fiscal policy.
R. Bachmann +5 more
semanticscholar +1 more source
Investigating the Effect of Structural Transformation on the Efficiency of VAT Collection in the Provinces in Iran [PDF]
Faslnāmah-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
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