Value Added Tax and Economic Development: Focus on Human Capital Development by Kuyebi Favour Orejesuoluwapo, Omodero Cordelia Onyinyechi

Subjects: “…value added tax…”
Get full text

Redemption of Shares or Stocks and Their Influence on Tax Obligation in Value Added Tax by Jakub Piętka

Subjects: Get full text

Blockchain-Based Value-Added Tax System: A Systematic Review by Vahideh Ghanooni Shishavan, Shaban Elahi, Sadegh Dorri Nogoorani, Ali Yazdian Varjani

Subjects: Get full text

PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA by S. Kravchuk

Get full text

Budgetary Vat Refund to Agricultural Producers: Analysis of National Tax and Customs Legislation by Yuriy Lupenko, Andriy Lupenko, Svitlana Andros, Yurii Yarmolenko

Subjects: Get full text

Développement territorial autonome ou assisté by Gaël Lagadec

Subjects: Get full text

Specific Features of Counteracting VAT Evasion: Experience of Ukraine and Foreign Countries by N. S. Horobets

Subjects: Get full text

Assessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization by A. V. Zakharova, L. S. Samodelko, E. A. Kirova

Subjects: Get full text

A data control framework for SAF-T reporting: A process-based approach by Jerzy Auksztol, Magdalena Chomuszko

Subjects: “…value added tax (vat)…”
Get full text

Tax revenue econometric estimation by Elena Mačiulaitytė, Rimantas Rudzkis

“…There is also analyzed value added tax (VAT) as it brings the biggest share of Lithuanian National budget and economic factors that influence VAT revenue. …”
Get full text

The New Federal Fiscal Equalisation System 2020: First Results and Evaluation by André W. Heinemann

“…The focus now lies on the vertical distribution of the value-added tax, whereas for the fiscal capacity equalisation only revenue of the Laender are used as before. …”
Get full text

Economic Cycle Policy — Post COVID-19 by Überblick

“…Some assess above all the temporary reduction of the value added tax as too general to provide an economic stimulus. …”
Get full text

Functions of the VAT, actual problems of administration by N. Z. Zotikov

“…Value added tax (hereinafter – VAT), like other taxes, has certain functions, among which regulatory, incentive, fiscal functions are distinguished. …”
Get full text

Analysis of Income Attribution of Consumption Tax in China’s Central and Local Government by Yanguo Han, Wenchao Zhao, Haixia Hao, Xianfeng Zhang, Jingjing Zhou

“…After the policy to replace the business tax with a value-added tax was launched, local finance has encountered greater difficulties. …”
Get full text

Long-Term Asymmetric Impact of VAT on Domestic Investment in Nigeria by Nurudeen Abu, Blessing Izuagie, Onyewuchi Amaechi Ben-Obi

“… We employ a non-linear ARDL (NARDL) technique to explore long-term asymmetric influence of value added tax (VAT) on domestic investment using quarterly data for Nigeria from 1994 to 2021. …”
Get full text

Tax regulation of innovation activities by N. Z. Zotikov

“…The purpose of the article is tax incentives for investment activities by the methods provided by the Tax Code of the Russian Federation (hereinafter referred to as RF, Russia) in federal districts using the example of value added tax, corporate property tax, and corporate profit tax. …”
Get full text

TAXATION AND ECONOMIC DEVELOPMENT IN NIGERIA by Adebowale Ogunsola

“…Using regression analysis, the study found that company income tax (CITX) and value added tax (VATX) positively and insignificantly influence real gross domestic product, however, the influence of education tax (EDTX) is negligible. …”
Get full text

Exponential forecasting of the monthly volume of the tourism receipts in Bulgaria by Preslav Dimitrov, Maria Kalinova, Gantcho Gantchev, Chavdar Nikolov

“…What is in intriguing in this internal budget restructuring is that it is usually done in the months when the tourism receipts in the form of Value Added Tax turnovers are usually accumulated by the Bulgarian the tax administration. …”
Get full text

Impact of the Reduction of VAT Rate on Southeast Coastal Real Estate Enterprises by Yu Liu, Linghui Kong, Yanhua Zhang

“…Through theoretical analysis and descriptive statistical analysis, it studies the impact of the reduction of VAT (value-added tax) rate in 2019 on the southeast coastal listed real estate enterprises from the perspectives of sales revenue, costs, tax burden, profit, and cash flow. …”
Get full text

On Harmonizing the External Economic Policy among the Countries of the Common Economic Space: Problems and Prospects by E. S. Ratushnyak

“…The comparison of the existing tax systems of the three countries revealed differences affecting the implementation and development of the foreign economic activity of companies in terms of the common market, in particular, the main obstacles to doing business are high tax rates as well as different rates of value added tax (further - VAT) regarding indirect taxation, because this tax is the major budget revenue generating tax involved in the pricing and resulted in decreasing in the export potential of the country. …”
Get full text