Results 121 to 130 of about 29,277 (309)
DETERMINING VAT PRO RATE. CASE STUDY AT A PAWNSHOP IN ROMANIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2017 Determining VAT pro rate entails in terms of theory the calculation of the share of taxable transactions made by an entity in total transactions.
NICOLAE ECOBICI
doaj
Advantages and disadvantages of using a single VAT rate
, 2011 The aim of this bachelor's thesis is to analyze and identify the advantages and disadvantages of using a single VAT rate. This thesis is divided into three parts. The theoretical part explains the basic concepts concerning the issue of VAT rates.
Pechová, Romana
core
EU VAT rate structure: towards unilateral convergence? [PDF]
, 2013 Within Europe differentiated rates structures date back to the introduction of VAT itself. Although evidence as regards potential negative consequences of applying multiple rates was unavailable at that time, difficulties have been apparent for some ...
de la Feria, Rita
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Is the Completion of EU Single Market Hindered by VAT Evasion? [PDF]
The planned movement to the origin principle with the cross-border pre-tax system on a full-scale would lead, ceteris paribus, to changes in VAT revenues in the individual EU countries.
Andrea Gebauer +2 more
core
European Union - A Great Reset of VAT Rates?
International VAT Monitor, 2022 The EU Council reached an agreement on updated rules for VAT rates. The new rules allow Member States an extended use of reduced rates, while serving EU policy objectives. Most of the current country-specific derogations will become available to all Member States. Now that political agreement has been obtained, the formal adoption of the directive with
openaire +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid +4 more
wiley +1 more source
Price Effects of VAT Introduction in Croatia [PDF]
The value added tax (VAT) will be introduced in Croatia on January 1, 1998. As a single rate tax of 22% with the very narrow scope of exemptions it will replace the current retail sales tax on goods and services. The nature of the price effects caused by
Martina Dalic
core
ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.Ni‐DHBQ nanosheets are encapsulated around carbon nanotubes, resulting in a core‐shell layered heterostructure that enables high high‐throughput charge transfer. This unique architecture not only enhances electron transport efficiency but also significantly increases the density of redox‐active sites.
Mengpei Qi +6 more
wiley +1 more source
American Journal of Preventive CardiologyBackground: Visceral adipose tissue (VAT) has been associated with higher levels of atherosclerosis. Renal artery calcification (RAC) secondary to atherosclerosis has been found to be associated with an increase in all-cause mortality.
Harsimran Bajwa +7 more
doaj +1 more source