Results 11 to 20 of about 44,762 (262)
The Nexus Between Government Revenue and Economic Growth in Nigeria
Economics 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
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Analysis of the Decisive Factors of the VAT Gap
CECCAR 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
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CHANGES IN TAXATION OF AGRO-INDUSTRIAL COMPLEX ENTITIES
Научный 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
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CECCAR 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
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JOURNEY AND PERFORMANCE OF E-TAX INVOICING IN INDONESIA: A SYSTEMATIC LITERATUR REVIEW
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2023 This study aims to analyze the development of research results in relation to the implementation, issues, and problems of performance of e-tax invoicing in Indonesia; to determine benefits of e-tax invoicing implementation for improving compliance; how ...
Fatania Latifa +2 more
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Study of Executive Challenges of VAT and its Inconsistency with the Principles of Islamic Tax [PDF]
جستارهای اقتصادی, 2020 VAT is imposed on the final consumer to make the economy more transparent, and its proper implementation can achieve some of the goals of allocating, redistributing, and financing the government. Expanding the tax base, making it usable, and lowering the
Mohammad Zaman Rostami +2 more
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INSTITUTIONAL PARADOXES OF VAT UNDER DEVELOPING ECONOMY OF TRANSITION PERIOD
Russian Journal of Economics and Law, 2016 Objective: to determine the characteristics of the destructive impact of VAT taxation on the socio-economic situation of the Russian Federation. Methods: the research is based on the complex economic and legal methodology, including the institutional ...
D. G. Bachurin
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Conceiving Scenario-Based IS Support for Knowledge Synthesis: The Organization Architect [PDF]
Journal of Systemics, Cybernetics and Informatics, 2005 This paper examines the idea of creating information systems (IS) support for knowledge work through the elaboration of typical organizational scenarios.
Kam Hou VAT
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Fiscal Measures to Boost the Economic Development of Russian Territories [PDF]
Финансовый журнал, 2020 Two possible directions of fiscal measures aimed at improving Russian territories’ economic development are discussed in the paper: one at the level of largest agglomerations and another one at the regional level.
Alexander D. Andryakov +1 more
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VAT in the frame of providing management services to the subsidiary in the selected EU member states
Agricultural Economics (AGRICECON), 2008 There still exist the differences in the legal frame of VAT, its interpretation and application of the rules in practice between the EU member states. The application of VAT during providing management services to an enterprise in other EU state directly
D. Nerudová, P. David
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