Results 1 to 10 of about 29,277 (309)
VAT rate change and its impact on liquidity
Management : Journal of Contemporary Management Issues, 2016 In today's globalized world which is characterized by very quick changes, the need for cash is greater than ever before. The company's liquidity has become one of the most important categories in business.
Jasenka Bubić +2 more
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International VAT Rate cuts to Support Entrepreneurship within Coronavirus Pandemic Context [PDF]
Revista de Management Comparat International, 2020 Given that 2020 was completely different to what we used to know, and also a particularly difficult year due to SARS-Cov-2 pandemic and to the restrictions imposed by all states worldwide in order to address such pandemic by limiting movement freedom ...
Rodica PRIPOAIE +2 more
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Analysis of determinants of value added tax revenue in Asia
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2022 This study aims to obtain empirical evidence of factors that influence VAT receipts from various aspects, including the VAT rate itself, economic factors, tax administration factors, and legal factors.
Daniel Gusta Permadi, Suparna Wijaya
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A general framework for measuring VAT compliance rates [PDF]
Applied Economics, 2011 Summary measures of Value Added Tax (VAT) compliance rates are valuable for identifying problem areas in VAT implementation. They are also essential for meaningful crosscountry and crosstime comparisons of VAT compliance. We present a comprehensive and general framework for calculating VAT compliance rates at both the economy wide and detailed sectoral
Giesecke, James A, Tran, Nhi
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IS THE VAT LEVEL A STIMULATIVE FACTOR FOR AGRITOURISM DEVELOPMENT IN ROMANIA? [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2021 Tourism is one of the most important industry of Romania, being considered a major source of income to the state budget, employment and investment. Taxes influence the development of the tourism and the value added tax (VAT) is a main factor of affecting
Beatris TENIE (VASILE-TUDOR) +3 more
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Blueprint for Reform of VAT Rates in Europe [PDF]
Intertax, 2015 Within Europe differentiated rates structures date back to the introduction of VAT itself. Evidence as regards the negative consequences of applying multiple rates has been apparent for some decades. Since the late 1980s, therefore, there have been several attempts to amend European rates structures under the political guidance of the European ...
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Frontiers in Physiology, 2022 IntroductionThe period from ventilatory anaerobic threshold (VAT) to respiratory compensation point (RCP) during incremental exercise (isocapnic buffering phase) has been associated with exercise tolerance and skeletal muscle composition.
Kazuyuki Kominami +4 more
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Budgetary Vat Refund To Agricultural Producers: Analysis Of National Tax And Customs Legislation
Journal of Economy Culture and Society, 2021 The purpose of the article is to analyze and assess the budgetary VAT refund to national agricultural producers and develop specific proposals for its improvement, taking into account the provision of a close relationship between tax and customs ...
Yuriy Lupenko +3 more
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INSTITUTIONAL PARADOXES OF VAT UNDER DEVELOPING ECONOMY OF TRANSITION PERIOD
Russian Journal of Economics and Law, 2016 Objective: to determine the characteristics of the destructive impact of VAT taxation on the socio-economic situation of the Russian Federation. Methods: the research is based on the complex economic and legal methodology, including the institutional ...
D. G. Bachurin
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Technological and Economic Development of Economy, 2016 The value added tax (VAT), as an instrument of fiscal policy, might have an important role on economic growth. This study analyzes the impact of standard VAT rate on economic growth in five Central and Eastern European countries (CEE-5) (Bulgaria, Czech ...
Mihaela Simionescu, Lucian-Liviu Albu
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