Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax [PDF]
In a previous paper I described how the tax design called the X Tax would facilitate an international tax system free of many of the complexities and avoidance opportunities plaguing the existing international tax regime and also have neutrality ...
David F. Bradford
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Wpływ metody rozliczania VAT na płynność finansową w Przedsiębiorstwie transportowym X
Praca zawiera szczegółową charakterystykę podatku od towarów i usług. Prezentuje się tu zasady jego naliczania i odliczania, zmiany zawarte w nowych rozporządzeniach oraz charakterystyczne problemy występujące w firmie transportowej.
Lachor, Katarzyna
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Value added tax in Ethiopia: A study of operating costs and compliance
This study examines the operating costs of, and intentional compliance with, the value added tax (VAT) in Ethiopia. The study focuses on assessing the magnitude and nature of operating costs, identifying areas in the design and administration of the tax ...
Yesegat, Wollela Abehodie
core +1 more source
Este proyecto se desarrolla en la modalidad de “vinculación laboral como opción de grado” en la empresa Quintero Leather S.A.S, la cual se ubica en Bogotá y se dedica al diseño y manufactura de productos de lujo en cuero.
Narváez Higuita, Christian Camilo
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Laporan Kerja Magang Pelaksanaan Jasa Akuntansi di PT. Keramindo Megah Pertiwi [PDF]
The internship was conducted at PT. Keramindo Megah Pertiwi at Balaraja, Tangerang from December 23, 2019 to February 23, 2020 with the position as an accounting staff. During the internship, the author has handled two companies such as PT.
Novena, Maria Angela
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Pelaksanaan Accounting, Auditing, dan Tax Service Di PT Winnindo Business Consult [PDF]
The internship was conducted in Winnindo Business Consult and was positioned in accounting division. The tasks were done are understanding the technical guidance of making working paper and worksheet, filling data for working paper, checking worksheet,
Elsabela, Cintiya
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Dataset of companies' profitability, government debt, financial statements' key indicators and earnings in an emerging market: Developing a panel and time series database of value-added tax rate increase impacts. [PDF]
Mgammal M, Al-Matari E.
europepmc +1 more source
E Tax: The Flat Tax as an Electronic Credit VAT
The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” which is an electronically collected credit invoice VAT.
Goldberg, Daniel S.
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China's value-added tax policy and intertemporal optimal assets allocation of enterprises--Based on the dual perspectives of VAT input refund and VAT rate. [PDF]
Li J, Li Y, Liu Y.
europepmc +1 more source
Generación de activos inexistentes a través de saldos a favor de IVA. [PDF]
El Impuesto al Valor Agregado (IVA) se ha convertido en una pieza fundamental del sistema tributario, gravando una amplia gama de transacciones comerciales.
Murcia, Jonatan, Suarez, Paola
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