Results 21 to 30 of about 543,158 (382)
TAXATION OF ENTERPRISES IN THE CONTEXT OF POST-WAR STIMULATION OF THE ECONOMIC DEVELOPMENT OF UKRAINE [PDF]
The tax system of Ukraine has gone through a rather long path of transformation and improvement, but even today it has a number of shortcomings that do not allow it to fulfill one of its main tasks - to contribute to the solution of the primary needs ...
Inna V. Levytska +2 more
doaj +1 more source
3D printing and bioprinting have become a key component in precision medicine. They have been used toward the fabrication of medical devices with patient‐specific shapes, production of engineered tissues for in vivo regeneration, and preparation of in ...
Wanlu Li +5 more
semanticscholar +1 more source
Estimating the Repercussions from China’s Export VAT Rebate Policy
Our study shows that China’s export value-added tax (VAT) rebate system is a major industrial policy that affects its exports. We use export data at the HS6-product level for a panel of 329 Chinese cities over the 2003-12 period to assess how changes in ...
J. Gourdon +3 more
semanticscholar +1 more source
VAT Efficiency—A Discussion on the VAT System in the European Union
The effectiveness of the tax system can be analysed in various ways. According to the authors one of manifestations of such effectiveness is resistance to tax evasion.
Anna Kowal, G. Przekota
semanticscholar +1 more source
The Influence of VAT Variation on the Damages Resulting from Fraud in the Romanian Economy
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
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Ventilator-Associated Tracheobronchitis: To Treat or Not to Treat?
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
Czech legislation approaching several and joint liability for VAT payment
This article is devoted to the implementation of Article 205 of the VAT directive in the Czech Republic. It focuses on the basic aspects of this instrument tackling VAT evasion from the EU law perspective, a description of the relevant Czech legislation ...
Tomáš Sejkora
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The Nexus Between Government Revenue and Economic Growth in Nigeria
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
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
Reprecusions of the introduction and change of the value added tax rate on the dynamics of the budget deficit [PDF]
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

