Results 31 to 40 of about 12,850,407 (289)

Economic effects of changes in VAT rates in Russia

open access: yesНалоги 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
openaire   +1 more source

Directions of VAT rates harmonization to European ones: issues and challenges

open access: yes, 2016
Value added tax has proved itself as quite simple and effective fiscal instrument, implementation of which simplifies trade relations between member countries of international associations and helps to decrease the scope of tax frauds in international ...
Oksana Garkushenko, N. Filippova
semanticscholar   +1 more source

The redistributive power of cash transfers vs VAT exemptions: A multi-country study

open access: yesWorld Development, 2022
Highlights • We use microsimulation models to study the effects of reduced VAT rates and exemptions on revenues, poverty and inequality.• In isolation, reduced VAT rates and exemptions in six LMICs studied are poverty-reducing.• They are often expensive ...
R. Warwick   +6 more
semanticscholar   +1 more source

REFORM OF RULES ON EU VAT [PDF]

open access: yesChallenges 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
doaj  

Higher Intra-Abdominal Visceral Adipose Tissue Mass Is Associated With Lower Rates of Clinical and Endoscopic Remission in Patients With Inflammatory Bowel Diseases Initiating Biologic Therapy: Results of the Constellation Study

open access: yesGastroenterology, 2023
BACKGROUND & AIMS: We sought to assess the association between intra-abdominal visceral adipose tissue (IA-VAT) and response to 3 different biologic drugs in patients with inflammatory bowel disease (IBD) and to investigate its effects on inflammatory ...
A. Yarur   +11 more
semanticscholar   +1 more source

Restructuring the European VAT tax system: advantages and disadvantages of the adoption of a single-rate model - a study based on the Portuguese case

open access: yesEuropean Journal of Government and Economics, 2019
The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate ...
Ricardo Moraes e Soares   +1 more
doaj   +1 more source

Features of VAT Accounting and Fiscality – History, Practices and Prospects [PDF]

open access: yesAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2013
The value-added tax (VAT) is an indirect tax, supported by the final consumer of the good/service that it is applied. During the productive and commercial cycle, the companies pay VAT according to the value added on the good/service.
Violeta ISAI, Riana Iren RADU
doaj  

The principle of VAT neutrality: content and relationship with tax legislation

open access: yesПравоприменение, 2022
The subject. The principle of VAT neutrality is actual for Russia as VAT is one of the taxes levied in Russia. The principle of VAT neutrality has been upheld by the Russian Supreme Court.
A. D. Shelkunov
doaj   +1 more source

Cancer cell‐intrinsic type 1 interferon: production, signaling, and outcomes within sex‐biased, female malignancies

open access: yesMolecular Oncology, EarlyView.
The cell‐autonomous roles of interferon type 1 vary based on duration and intensity. While acute, robust signaling results in cancer cell cytotoxic effects, sustained, low‐level signaling is associated with tumor‐promoting effects. This review summarizes current research of IFN‐1 in cancer and within the clinical setting, with an emphasis on female ...
Ashlyn Conant   +7 more
wiley   +1 more source

Risk Prediction Models for Recurrence After Curative Treatment of Early‐Stage or Locally Advanced Lung Cancer: A Systematic Review

open access: yesAging and Cancer, EarlyView.
This systematic review synthesizes prognostic models for survival and recurrence in resected non‐small cell lung cancer. While many models demonstrate moderate to good discrimination, few are externally validated and reporting quality is variable, limiting clinical applicability and highlighting the need for robust, transparent model development ...
Evangeline Samuel   +4 more
wiley   +1 more source

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