From paper to pixels: navigating the entangled net of VAT deductions
Our study focuses on the jurisprudential accents regarding formal requisites of the right to deduct in the European framework. All consequences, in both economic and legal dimension regarding VAT, are embedded in the threads that form it: VAT is an indirect, general, consumption tax, of European origin, with fragmented payment and neutral effect on the
Ioana Maria Costea +2 more
openaire +1 more source
Motives and Constraints in the Implementation of Argentina’s 2017 Tax Reform
This paper examines the motives, constraints, and sequencing behind Argentina’s 2017 tax reform, drawing on the authors’ direct involvement in its design and implementation. We document how a large inherited fiscal imbalance, a disinflation program that
Santiago Afonso, Sebastian Galiani
doaj +1 more source
Preferential Tax Policies: An Invisible Hand behind Preparedness for Public Health Emergencies. [PDF]
Fan Y, Yang S, Jia P.
europepmc +1 more source
Deductions Regime. Obligations Of Vat Payers [PDF]
Fit Tito, Munteanu Dorin
openaire +1 more source
Incentive effect of tax preferences towards the technological innovation of enterprises--Based on China's GEM listed companies. [PDF]
Ding L, Wu Y, Long J.
europepmc +1 more source
What has Covid-19 meant for the tax landscape? [PDF]
Harwood M.
europepmc +1 more source
Food insecurity and the covid pandemic: uneven impacts for food bank systems in Europe. [PDF]
Warshawsky DN.
europepmc +1 more source
Digital taxation to promote frugal innovation in institutions of higher learning: a three-decade systematic literature review. [PDF]
Kwan WL +5 more
europepmc +1 more source
Research on performance variations of classifiers with the influence of pre-processing methods for Chinese short text classification. [PDF]
Zhang D, Li J, Xie Y, Wulamu A.
europepmc +1 more source

