Results 11 to 20 of about 12,850,407 (289)
TEMPORARY REDUCTION OF VAT RATES
Humanitarian Balkan Research, 2020 The aim of the article is providing systematic and comprehensive study of the emergency state provoked by coronavirus pandemic and its impact on business, employment and consumption. Taxation could be used as an important tool to influence economic growth that has been declining due to the crisis.
G. Minkova, Law.
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VAT Rates and their Impact on Business and Tax Revenue
EUROPEAN RESEARCH STUDIES JOURNAL, 2018 Tax rates have impact on business activity and on the volume of the tax revenue. This relation is generally known as the Laffer curve.In this article data on VAT rates and revenues in the Czech Republic between 2006â2015 are used to estimate the Laffer curve and to find the revenue maximising tax rates.It is shown that the standard rate of VAT in the
P. Mach
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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2014 Member States of the European Union in the period of years 2007–2013 increased the rate of value added tax several times in an attempt to consolidate public budgets.
Jan Široký +3 more
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Has Germany's temporary VAT rates cut as part of the COVID-19 fiscal stimulus boosted growth? [PDF]
J Policy Model, 2022 On 3 June 2020, the German government announced a EUR 130 billion fiscal stimulus package to stimulate market demand and jumpstart the economy in the wake of the COVID-19 pandemic lockdown in the spring of 2020. The most prominent measure of this package
Funke M, Terasa R.
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New VAT rates proposed for the EU
Press Releases, 2018 Europska komisija je 18. siječnja 2018. predložila nova pravila kojima će se državama članicama EU-a omogućiti veća fleksibilnost u određivanju stopa PDV-a.
Marina Kesner Škreb
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Effective VAT Rates and Administrative Discretion in China [PDF]
SSRN Electronic Journal, 2014 This paper highlights the difference between statutory and effective tax rates in the value added tax in China, and explores the role of administrative discretion in generating this difference. In China, unlike in Europe where the VAT originated, there can be significant differences between effective and statutory rates because of features of tax ...
Weixian Cai, John Whalley
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Differentiated VAT rates in Ukraine: problems and directions of solution
Naukovi pratsi NDFI, 2021 In the context of the economic crisis, it is important to ensure a steady flow of taxes to the budget and at the same time support domestic producers. There is a negative trend towards a decrease in VAT revenues for goods and services produced in Ukraine.
T. Iefymenko, Y. Ivanov, V. Karpova
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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
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The role of the value added tax on foodstuffs in the consumer basket
Agricultural Economics (AGRICECON), 2012 When looking for economic policy instruments in the times of economic crisis, even tax instruments are considered, particularly the changes (increases) of the value added tax rates.
Jan ŠIROKÝ +2 more
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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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