Results 1 to 10 of about 15,573 (167)
The impact of sex on the efficacy of anti-TNF-α therapy in Crohn’s disease patients with different visceral adipose tissue levels [PDF]
Scientific ReportsSex, location, and visceral adipose tissue (VAT) influence the course of Crohn’s disease (CD). However, the combined impact of these factors has not been consistently or thoroughly considered in anti-tumour necrosis factor-α (anti-TNF-α) therapy.
Yuanyuan Huang +9 more
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Changes in VAT rates during the economic crisis
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 To solve the current economical crisis, there are used various tools of economic policy. Some of them are changes in taxes, particularly changes in the value added tax due to its importance.Value added tax is the most harmonized tax in the single ...
Jan Široký, Anna Kovářová
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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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COMPARATIVE ANALYSE OF VAT SYSTEMS IN THE NEW EU MEMBER STATES [PDF]
Challenges of the Knowledge Society, 2022 The common system of value added tax plays an important role in the European single market, with VAT being a major source of revenue for Member States as well as for the EU budget.
Maria Zenovia GRIGORE +1 more
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CECCAR Business Review, 2021 This paper is based on quantitative research regarding the impact of amending the VAT legislation on the business environment and on the population, illustrates the methodology behind the research, analysis and interpretation of results, and determines ...
George-Adrian STANCIU
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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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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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Developments of VAT Rates in EU Countries in the Context of Harmonization and Fiscal Consolidation
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015 Although the value added tax is most often used tax it is a relatively young tax instrument that can assure significant increase in countries tax revenues.
Alena Andrejovská, Lucia Mihóková
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National and International Fiscal Regulations on Value Added Tax (I)
CECCAR Business Review, 2020 This paper aims to analyze national and international tax regulation on VAT. The reason why we chose this topic is the fact that in recent years the legislative changes on VAT have seen numerous updates on the Romanian economic market, which leads us to ...
George-Adrian STANCIU
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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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