Results 171 to 180 of about 786 (187)

Does tax deduction relax financing constraints? Evidence from China's value-added tax reform

China Economic Review, 2021
Guangjun Shen
exaly  

Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China

International Tax and Public Finance, 2023
Sixia Chen, Yuan Fang, Shengfeng Lu, Haotian Zhang   +3 more
openaire   +1 more source

Limitation of VAT Deductions - Distortion of the Essence of Value Added

Bulletin of Chelyabinsk State University, 2021
openaire   +1 more source

The right to deduct and passing on of VAT within the EU context

2007
Coordinare le politiche fiscali ed uniformare i regimi di imposizione all’interno di un territorio così vasto e, per molti aspetti, ancora fortemente eterogeneo come quello dell'Unione europea ha posto – e continua tutt’oggi a porre – notevoli problemi di armonizzazione, che hanno trovato, progressivamente, soluzione mediante l’emanazione di atti di ...
openaire   +1 more source

Features of application of tax deduction on vat at national and local level

2014
In this article the features of application of tax deduction are considered on a tax value-added at national and local level. Raising of problem, constrained with the use of tax deduction on a tax value-added, is exposed . Manoeuvring tax rates, privileges and  fines,  changing  the terms of taxation, enteringone and abolishing  other  taxes,  the ...
openaire   +1 more source

Full deduction of input VAT where goods are sold for a price lower than the cost price

World Journal of VAT/GST Law, 2016
Eleonor Kristoffersson
exaly  

Partial deduction of input VAT in the common VAT system in Europe

2010
Jensen, Dennis Ramsdahl, Stensgaard, Henrik   +1 more
openaire   +2 more sources

The direct and immediate link test regarding deduction of input VAT: a consumption-based test versus an economic-based test?

World Journal of VAT/GST Law, 2014
exaly  

Case law note: The Right to VAT Deduction and the ECJ: Towards Neutral and Efficient Taxation in the Single Market?

Intertax, 2019
exaly  

The principle of ‘substance over form’ with respect to the exercise of the right to deduct input VAT – A critical analysis of the Barlis jurisprudence

World Journal of VAT/GST Law, 2017
exaly