Results 21 to 30 of about 29,277 (309)
Distribution of Abdominal Obesity and Fitness Level in Overweight and Obese Korean Adults
International Journal of Endocrinology, 2014 Background. Abdominal obesity and its relative distribution are known to differ in association with metabolic characteristics and cardiorespiratory fitness.
Sue Kim +5 more
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Long-Term Asymmetric Impact of VAT on Domestic Investment in Nigeria
Organizations and Markets in Emerging Economies, 2023 We employ a non-linear ARDL (NARDL) technique to explore long-term asymmetric influence of value added tax (VAT) on domestic investment using quarterly data for Nigeria from 1994 to 2021.
Nurudeen Abu +2 more
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Convergence of VAT Rates Between 1995 and 2010 [PDF]
European Financial and Accounting Journal, 2014 Consumption taxes have been harmonized in the EU countries since 1993 and a great attention is paid to their convergence in the EU. The EU directives harmonize tax administration, tax bases and set minimal applicable rates. The aim of the article is to find out if VAT systems of the EU countries really converged during the period 1995 and 2010, in ...
Kubátová, Květa, Holešovská, Pavla
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Economic effects of changes in VAT rates in Russia
Налоги и налогообложение, 2023 The subject of the study is the effects of reforming the value added tax. In particular, the authors analyze the economic consequences of an increase in the VAT rate from 18 to 20% in 2020. The following effects are assessed: inflationary, consumer, investment and budgetary.
Anna Vital'evna Tikhonova +1 more
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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017 The aim of the paper is to assess the effect of introducing the second reduced rate of VAT of 10 % since 1 January 2015 on consumer behaviour when purchasing gluten‑free food.
Daniela Šálková +2 more
doaj +1 more source
VAT rate combinations when reducing VAT output and input tax rates jointly.
, 2023 VAT rate combinations when reducing VAT output and input tax rates jointly.
Yibo Li (644213) +2 more
core +1 more source
Tax Administration of VAT: Impact of Changes [PDF]
SHS Web of Conferences, 2019 The relevance of the issue examined is stipulated by the results of the conducted study of the term “tax administration” and analysis of the impact of changes in tax administration of value added tax (VAT). The purpose of this study is to investigate the
Mikhaleva O.L. +3 more
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Nepal Public Policy ReviewThe study examines Value Added Tax (VAT) performance in Nepal and its impacts on economic growth using a mixed-method approach. An Auto-Regressive Distributed Lag (ARDL) model using annual time-series data (1998–2024) is employed to evaluate the VAT ...
Hari Prasad Paudel
doaj +1 more source
Impact of standard rate of VAT on tax mix in EU 27
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012 The Value Added Tax (VAT) is one of the key resources within tax collection and therefore VAT effectiveness and VAT complexity represent one of the current world topics.
Tereza Šinkyříková, Jana Soukopová
doaj +1 more source
Frontiers in Environmental Science, 2022 China has implemented a series of tax system reforms to improve the business environment, reduce the burden on enterprises and promote supply-side structural reform.
Yongjiu Liu, Wei Wang, Chao Liu
doaj +1 more source