Results 21 to 30 of about 18,110 (299)
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.
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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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„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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Economic effects of changes in VAT rates in Russia
Налоги и налогообложение, 2023 The subject of the study is the effects of reforming the value added tax. In particular, the authors analyze the economic consequences of an increase in the VAT rate from 18 to 20% in 2020. The following effects are assessed: inflationary, consumer, investment and budgetary.
Anna Vital'evna Tikhonova +1 more
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VAT rate combinations when reducing VAT output and input tax rates jointly.
, 2023 VAT rate combinations when reducing VAT output and input tax rates jointly.
Yibo Li (644213) +2 more
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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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The economics of a temporary VAT cut [PDF]
, 2009 1. The rate of VAT has been cut temporarily to 15%, with a return to 17.5% in place for the end of 2009. The government has predicted that this will increase consumer spending by about 0.5%.
Wakefield, Matthew +13 more
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REFORM OF RULES ON EU VAT [PDF]
Challenges of the Knowledge Society, 2018 In January 2018 the EU has released two proposal designed to simplify the VAT system, specifically around reduced rates, and to reduce compliance costs of smaller businesses in respect of VAT.
Maria Zenovia GRIGORE, Mariana GURĂU
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