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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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Do reduced VAT rates on foodstuffs in EU affect consumers?
Potravinarstvo, 2018 Value added tax represents an important fiscal policy instrument, mainly because of the stable source of tax revenues of state budgets. At the level of EU member states, the value-added tax is most harmonized, individual member states have always an ...
A. Bánociová, Slavomira Ťahlová
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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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A Review of Critical Issues in High-Speed Vat Photopolymerization
Polymers, 2023 Vat photopolymerization (VPP) is an effective additive manufacturing (AM) process known for its high dimensional accuracy and excellent surface finish.
Sandeep Kumar Paral +4 more
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Estimating Value Added Tax Gap in Uzbekistan
Финансы: теория и практика, 2023 The subject of the paper is to study of the theoretical literature on evaluate the effectiveness of the value added tax (VAT) mechanism, and identification of criteria for the analysis of the VAT mechanism.
I. M. Niyazmetov
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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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„WELL TEMPERED " VAT - BETWEEN THEORY AND PRACTICE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 VAT represents an indirect tax due to the state budget that includes all phases of the economic circuit, namely manufacturing, services and distribution, up to sales to final consumers.
SĂLCEANU ALEXANDRU
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Technological and Economic Development of Economy, 2016 The value added tax (VAT), as an instrument of fiscal policy, might have an important role on economic growth. This study analyzes the impact of standard VAT rate on economic growth in five Central and Eastern European countries (CEE-5) (Bulgaria, Czech ...
Mihaela Simionescu, Lucian-Liviu Albu
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Labour-Intensive Services and Changes in Value Added Tax Revenue [PDF]
Journal of Competitiveness, 2016 VAT rates have gradually become an important fiscal policy tool of of EU member states. This paper quantifies the influence on the VAT revenue of the potential transfer of selected labour intensive services from the standard to a reduced VAT rate in the ...
Krzikallova Katerina, Strilkova Regina
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PLoS ONE, 2023 This study examines the influence of the reduction in value-added tax (VAT) rates in China during 2018 and 2019 on corporate financialization. By employing a difference-in-differences model and utilizing data from Chinese A-share listed companies between
Shu Duan, Yuzhong Lu, Y. Cheng, Qian Liu
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