Results 61 to 70 of about 74,141 (305)
EU VAT [Elektronisk resurs] : Adjustment of Input VAT Case C-532/16 SEB bankas
, 2018 The initial deduction of input VAT shall be adjusted where it is higher or lower than that to which the taxable person was entitled. In SEB bankas, the CJEU stated that the obligation to adjust undue VAT deductions set down in Article 184 of the VAT ...
Kristoffersson, Eleonor,
core +1 more source
This volume presents three studies on the VAT. The first study is a VAT primer for lawyers, economists, and accountants who rarely talk to each other about tax issues, particularly in the Netherlands.
Sijbren Cnossen
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Agribusiness, EarlyView.ABSTRACT This paper explores Swedish consumers' protein preferences by estimating the willingness‐to‐pay (WTP) for minced meat and plant‐based proteins in pasta sauce from an in‐store experiment (n = 206) and an online discrete choice experiment (n = 517). On average, the WTP was highest for minced meat.
Emilia Mattsson +3 more
wiley +1 more source
AN ASSESSMENT OF NON-OIL TAXATION INFLOW ON ECONOMIC GROWTH: VERDICT FROM WEST AFRICAN COUNTRIES
Annals of Spiru Haret University Economic Series, 2020 This study examined the impact of non-oil taxation inflow on economic growth in selected West African countries using World Bank panel data from 1999 to 2018. Ten (10) West African countries were purposefully selected from 1999 to 2018.
Tajudeen A. ADEGBITE
doaj
L'IVA en el consum per via electrònica
IDP, 2009 Les operacions comercials electròniques que duen a terme els consumidors estan afectades per la fiscalitat indirecta que grava el consum general, és a dir, per l'impost sobre el valor afegit.
Ana Maria Delgado
doaj +1 more source
The Evolution of the Collaborative/Shared Economy on Demand and its Impact on Fiscal Systems [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 The rapid technological progress that characterizes the digital economy has led to the emergence of many trends leading to potential developments.
Leliana Diana (Bolcu) , Veronica Ștefan
doaj
The value added tax : its causes and consequences [PDF]
, 2007 Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing countries.
Lockwood, Ben, Keen, Michael
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Assessing the Impact of Promotions on Consumer Purchasing Behavior During Crises
Agribusiness, EarlyView.ABSTRACT Understanding how households modify their food expenditure decisions during times of crisis is essential because consumer purchasing behavior frequently changes during these times. This study looks at these behavioral shifts during the COVID‐19 pandemic, concentrating on how price sensitivity and response to sales promotions changed over the ...
Wafa Mehaba, José María Gil
wiley +1 more source
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences. VAT leaking is not only a problem for Polish state authorities, but also for all countries with value added tax in their fiscal system.
Hoza, Beata, Wójcicki, Michał
openaire +9 more sources
SSRN Electronic Journal, 2020 Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a one-third passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers through lower prices.
Asatryan, Zareh, Gomtsyan, David
openaire +4 more sources