Results 131 to 140 of about 10,015 (179)

Analysis of Cash Receipts Accounting Information Systems in Improving The Internal Control System PT. Cipt Niaga Semesta Pelabuan Ratu

Journal of Management, Economic, and Accounting, 2023
Every product sales transaction has something called cash receipts for the company. Company management must be able to manage every transaction to avoid fraud or mistakes that can be intentional or unintentional.
Debi Gunawan, Venita Sofiani, Irfan Sophan Himawan   +2 more
semanticscholar   +1 more source

A Study of V.A.T. in United Arab Emirates & Its Impact on Financial Services & Insurance Industry

2019 International Conference on Computational Intelligence and Knowledge Economy (ICCIKE), 2019
GCC i.e. Gulf Cooperation Countries consists of 6 countries such as United Arab Emirates, Kingdom of Saudi Arabia, Oman, Qatar, Kuwait and Bahrain have implemented value added tax since January1, 2018. The amount of the VAT is 5% of some leisure articles.
Sabyasachi Bala, Hardeep Kumar, M. Nadeem   +2 more
semanticscholar   +1 more source

The Myth of the Neutrality of VAT

International VAT Monitor, 2014
The EU VAT system has been designed as a neutral system, which means, inter alia, that the VAT itself must not be a burden on taxable persons engaged in taxed transactions. In this article, the author discuses the fact that, due to the system of settling
L. Tzenova
semanticscholar   +1 more source

Electronic Exchange SAF-T Standard of Data from Organizations to Tax Authorities or Auditors - Situation in the Czech Republic

Automation, Control, and Information Technology, 2019
SAF-T (Standard Audit File for Tax) is an international standard for electronic exchange of reliable accounting data from organizations to a national tax authority or external auditors.
P. Hanzal, J. Homan
semanticscholar   +1 more source

Improving the VAT Payment System for Simplified Taxpayers：Focusing on the Transaction－Based Collection Mechanism

Korean Accounting Information Association
[Purpose] This study examines the revised VAT payment system for simplified taxpayers from the perspective of Article 31 of the Value－Added Tax Act, which governs transaction－based VAT collection, and seeks to identify associated challenges and propose ...
Youn Hwa Kim, H. Shawn
semanticscholar   +1 more source

Value‐Added‐Tax and Corporate Cash Holdings Evidence From a Quasi‐Natural Experiment

Accounting & Finance
This study examines the impact of the value‐added tax system (VAT) on corporate cash holdings. We utilise a quasi‐natural experiment provided by a tax policy reform in China, where business tax was replaced with VAT for specific companies.
Chen Ling, Siyuan Ni, Song Wang, Junyue Wu   +3 more
semanticscholar   +1 more source

Feasibility of Adopting a Cash Basis Approach to Credit Sales under the Value－Added Tax Act

Korean Accounting Information Association
[Purpose] Article 31 of the Value－Added Tax Act stipulates that VAT should be collected in cash at the time of supplying goods or services and remitted within 25 days following the end of the reporting period or tax period. However, in the case of credit
Youn Hwa Kim, H. Shawn
semanticscholar   +1 more source

ACCOUNTING AND TAX TREATMENTS RELATED TO REVERSE CHARGE IN ROMANIA

Universitatea Titu Maiorescu, The 19th International Conference, Education and creativity for a knowledge based society, Economy Proceeding Book
This study examines the implementation of the reverse charge mechanism in Romania, introduced as a targeted response to VAT evasion schemes involving the fraudulent recovery of value-added tax.
Traian-Ovidiu Calotă
semanticscholar   +1 more source

Tax administration issues in the Russian Federation

ACCOUNTING AND CONTROL
This article analyzes changes to tax administration in the Russian Federation that came into effect in 2026. The authors examine the fiscal system’s transition from traditional control to a digital oversight paradigm, including the introduction of ...
Fatima V. Kesaeva, Olesya V. Belova
semanticscholar   +1 more source

Analysis of the Cash Disbursement Accounting System for Building Maintenance Processes at PT Bernofarm Pharmaceutical Company

International Journal of Economics, Management and Accounting
This study aims to analyze the cash disbursement accounting system for building maintenance at PT Bernofarm Pharmaceutical Company, a national pharmaceutical firm that has implemented an Enterprise Resource Planning (ERP) system.
Icha Dwi Sabrina, Sri Trisnaningsih
semanticscholar   +1 more source