Results 261 to 270 of about 18,110 (299)

Lower VAT rate in Russia: Abrogate or apply

Voprosy Ekonomiki
The article is devoted to a multilateral analysis of the VAT in Russia in the context of the problem of inequality based on RLMS and Rosstat data. The obtained estimates of elasticities of the VAT burden on the income, as well as the Kakwani and Musgrave indexes, show that the nature of VAT in Russia is generally more favorable than in OECD countries ...
E. A. Leonov, S. G. Belev
openaire   +1 more source

Provision of a tennis court and the rate of VAT

Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych
The article addresses the taxation of tennis court rentals in the context of VAT, considering the EU Directive2006/112/EC and the Polish Classification of Goods and Services (PKWiU). It focuses on the differences betweenproperty leasing and providing access to sports infrastructure, based on the case law of the Court of Justice ofthe European Union and
openaire   +1 more source

The Extended Scope of the Reduced VAT Rate in Bulgaria

International VAT Monitor, 2020
Bulgaria used to apply a reduced 9% VAT rate only for accommodation services in hotels and similar establishments. However, as a COVID-19 emergency measure, recently the country extended the scope of application of the reduced VAT rate. It is now applied temporarily also to other goods and services.
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The impact of the VAT rate change on the catering industry

Challenges of accounting for young researchers, 8th edition
Value added tax (VAT) is a state tax that represents a form of collection to the budget of a part of the value of delivered goods, rendered services that are subject to taxation on the territory of the Republic of Moldova. Changes in VAT rates can have effects on prices for consumers and influence consumption behaviour and business decisions.
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VAT Rates and the UK Tourism and Leisure Industry

Tourism Economics, 1995
In April 1995, the VAT Working Group of the British Tourist Authority (BTA) presented its report on the economic effects of changing the rate of VAT on the UK tourism and leisure industry. The report was prepared by Touche Ross. This article reviews and summarizes the issues raised by the BTA Report as a matter of general interest for the readers of ...
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Next Evolution in Organ‐Scale Biofabrication: Bioresin Design for Rapid High‐Resolution Vat Polymerization

Advanced Materials, 2022
Caroline A Murphy, Khoon S Lim, Tim B F Woodfield   +2 more
exaly  

Reduced VAT Rates and Exemptions: Is VAT Always the Tool for the Job?

2016
Most countries employ multi‐rate Value‐Added Taxes with generous exemptions as their commodity tax of choice. Using Iceland as an example, the effects of reduced rates and narrower than optimal tax base are examined on welfare loss, distributional equality and tax administration as well as on non‐specialized policy makers ability to maintain the tax ...
openaire   +1 more source

The incidence of VAT reforms in electricity markets: Evidence from Belgium

International Journal of Industrial Organization, 2022
Jean Hindriks, Valerio Serse
exaly  

VAT Efficiency—A Discussion on the VAT System in the European Union

Sustainability, 2021
Grzegorz Przekota, Anna Kowal-Pawul
exaly  

The effect of tax incentives on energy intensity: Evidence from China's VAT reform

Energy Economics, 2022
Qianling Zhou, Liutang Gong
exaly