Results 11 to 20 of about 18,110 (299)
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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CECCAR Business ReviewIn this article we aim to highlight the legislative changes regarding the VAT rates, namely the increase of the standard rate from 19% to 21%, the elimination of the reduced rate of 5%, and the transfer of certain operations to the 11% rate.
Elena STĂNCIULESCU
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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 Skreb +1 more
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VAT Rates and their Impact on Business and Tax Revenue [PDF]
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
Mach, Petr
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European Union - A Great Reset of VAT Rates? [PDF]
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
Wolf, Redmar; id_orcid, Wolf, Redmar
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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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National and International Fiscal Regulations on Value Added Tax (II)
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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A diagnosis of the deficiencies in the Zimbabwean value added tax system [PDF]
Public and Municipal Finance, 2017 The paper analyzes the Zimbabwean VAT system. The main objective was to establish and evaluate the gaps within the Zimbabwean VAT system, with the view of closing them so that the Zimbabwean VAT is attuned to the dictates of the best practice VAT.
Ezera Madzivanyika
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