Results 41 to 50 of about 786 (187)
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
Research on Manufacturing Cash Flow Risk Control Based on the VAT deduction system
International Journal of Economics and Management Studies, 2020 exaly +2 more sources
TAX AND ACCOUNTING RULES APPLICABLE TO VEHICLES WITH LIMITED TAXATION TREATMENT [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012 In the context of the deep changes imposed by our country's integration into the European Union, it is wellknown that tax law has undergone substantial changes, especially in terms of value added tax.
ECOBICI NICOLAE, PALIU-POPA LUCIA
doaj
Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes
Journal of Accounting Research, EarlyView.ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER +2 more
wiley +1 more source
The Economic History Review, EarlyView.Abstract Housework is central to feminist calls for recognition of women's work, economic histories explaining the sexual division of labour, and claims regarding the progressive role of scientific knowledge. Yet little is known about the time it actually took. We address this lacuna.
Sara Horrell, Jane Humphries
wiley +1 more source
Financial Accountability &Management, EarlyView.ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley +1 more source
Declaration of Tax Information in Constitutional Court Cases in the Czech Republic
Public Governance, Administration and Finances Law Review, 2019 This contribution is focused on the trend to demand various declaration of taxable persons via specific forms issued based only on the wide and vague authorisation of the Ministry of Finance of the Czech Republic.
Tomáš Sejkora
doaj +1 more source
Gender Justice in the Triple Planetary Crisis: A Scoping Review
Journal of Advanced Nursing, EarlyView.ABSTRACT Aim To identify and report how gender justice is conceptualised and discussed in contemporary health literature in relation to the Triple Planetary Crisis of climate change, pollution and biodiversity loss, with a particular focus on the experiences of women and gender‐diverse populations, and the representation of nurses and other healthcare ...
Catelyn Richards +7 more
wiley +1 more source
Belügyi SzemleAim: The aim of the study is to model the offence of fiscal fraud (also known as VAT fraud) committed by exploiting the operating mechanism of the value added tax (VAT/statutory VAT) introduced in Hungary (by outlining its general and specific models ...
Barna Szabó
doaj +1 more source
TAX PREFERENCES AND THEIR INFLUENCE ON THE INVESTMENT IN UKRAINE
Фінансово-кредитна діяльність: проблеми теорії та практики, 2018 The article characterizes the relationship between capital investments and corporate income tax preferences. It determines the low potential of the benefits from the corporate tax preferences in the financial investments of economic entities.
L. M. Akimova +3 more
doaj +1 more source