In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland
Financial Theory and Practice, 2015 In 2011, in the aftermath of the economic crisis, Poland increased its value added tax rates. Despite an already large VAT policy gap, further rate differentiation was used to address distributional concerns and to protect the most vulnerable households.
Artur Świstak +2 more
doaj +1 more source
Impact of VAT Exemptions in the Postal Sector on Competition and Welfare [PDF]
The focus of our paper is on the competitive effects of the proposed VAT regime relative to selected alternatives. We also highlight the welfare effects of various VAT scenarios.
Markus Lang +4 more
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On the Prospects for African Philosophy in Australia
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper grapples with the situation of people of African descent in Australia by working through the constitution of the body of academic philosophy in the country. It contends with the parochialism of the Australian philosophical community and the prospects for the cultivation of greater pluralism. Taking African philosophy as one possible
Bryan Mukandi
wiley +1 more source
Coordinating VATs Between EU Member States [PDF]
The paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force.
Bernd Genser
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Chemie und Pharmazie in die Nachhaltigkeit einbetten
Angewandte Chemie, EarlyView.Chemie und Pharmazie sind mit ihren Produkten und Prozessen grundlegend für unseren hohen Lebensstandard. Es ist wesentlich, ihre Verbindung mit der Nachhaltigkeit zu verstehen, damit sie auf nachhaltige Weise nachhaltig zur Nachhaltigkeit beitragen können.
Klaus Kümmerer
wiley +1 more source
THE EFFECTS OF V.A.T. SPLIT PAYMENTS MEASURE ON INSOLVENT AGRICULTURAL COMPANIES [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2018 In Romania, the value of added tax (VAT) is the most important source of revenue for the general consolidated budget (24.4% in 2015 and 23.1% in 2016), but the degree of compliance is around 80% VAT paid on time in relation to the VAT declared in VAT ...
Paula STOICEA, Adina Magdalena IORGA
doaj
Croatia among the leaders in the level of VAT rates [PDF]
Press Releases, 2013 Along with its Economic and Fiscal Policy Guidelines for the 2014-2016 period, the Government on September 26 presented 37 reform measures to reduce budget deficit which include a proposal for an increase in the intermediate VAT rate.
openaire +3 more sources
VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU [PDF]
This study discusses European Commission’s recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority ...
Christian Breuer, Chang Woon Nam
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The impact of tax reduction on enterprises' financialization-A quasi-natural experiment based on the reduction of VAT rate. [PDF]
PLoS One, 2023 Duan S, Lu Y, Cheng Y, Liu Q.
europepmc +1 more source
The Collection Efficiency of the Value Added Tax: Theory and International Evidence [PDF]
This paper evaluates the political economy and structural factors explaining the collection efficiency of the Value Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the penalty on ...
Yothin Jinjarak, Joshua Aizenman
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