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Advanced Search Results For "VALUE-added tax"

1 - 10 of 27,510 results for
 "VALUE-added tax"
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Contingencies in the relationship between trade and internal conflict in Nigeria: the role of the quality of the political institution.

Publication Type: Academic Journal

Source(s): International Journal of Social Economics. 2022, Vol. 49 Issue 12, p1727-1738. 12p.

Abstract: Purpose: This paper empirically tests the relationship between conflict and trade in Nigeria from 1986 to 2017. Design/methodology/approach: This study made use of secondary data. Time-series data were collected from CBN Statistical Bulletin, WDI of th...

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La regla de la prorrata del IVA: tratamiento CONTABLE.

Publication Type: Periodical

Source(s): Tecnica Contable y Financiera. oct2022, Issue 56, p36-41. 6p.

Abstract: The article explores how diversity in the deduction regimes in the activity of an entity can have a negative impact on the deductibility of input Value-added tax (VAt). Topics include the rule of pro rata which takes into account its accounting treatme...

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Do Countries Really Deviate from the Optimal Tax System?

Publication Type: Academic Journal

Source(s): Public Finance Review. Jan2023, Vol. 51 Issue 1, p76-131. 56p.

Abstract: One of the main goals of the literature on optimal tax systems is to reduce the gap between the highly stylized theory of optimal taxation and the practice of fiscal policy reform. Unfortunately, however, we know little about the extent to which the in...

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Kadın Girişimcilerin Vergi Adaletiyle İlgili Görüşlerinin Araştırılması: Ağrı ve Afyonkarahisar İlleri Örneği.

Publication Type: Academic Journal

Source(s): Journal of Management & Economics. 2022, Vol. 29 Issue 3, p417-441. 25p.

Abstract: Adalet, esas itibarıyla hukuki bir sözcük olmasına karşın birçok disiplinde ele alınmış ancak ortak bir tanımı yapılamamış bir sözcüktür. Bununla birlikte vergi adaleti adalet temelinde hukuki zorunluluktan ortaya çıkmış, yasal temelini anayasa ile mev...

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Are VAT reforms an effective tool for promoting culture? A quasi-experiment in Spain.

Publication Type: Academic Journal

Source(s): Journal of Policy Modeling. Sep2022, Vol. 44 Issue 5, p1016-1040. 25p.

Abstract: Sponsoring culture is a long-term profit-generating investment that public policy makers can achieve by means of Pigouvian subsidy or tax schemes. This paper evaluates the effectiveness of the three VAT reforms implemented between 2012 and 2018 (one ta...

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Reducing the regressivity of indirect taxation in Brazil through a personalized value-added tax.

Publication Type: Academic Journal

Source(s): Journal of Policy Modeling. Sep2022, Vol. 44 Issue 5, p903-919. 17p.

Abstract: ICMS is a value-added tax and the most important tax in Brazil in terms of revenue. This paper investigates the technical feasibility and impact of a reform to ICMS. The aim of the reform is twofold, on the one hand, to modernize the tax and redress so...

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LA CONTROVERTIDA NATURALEZA JURÍDICA DE LOS PAGOS RECIBIDOS POR LOS COLEGIOS OFICIALES DE GESTORES ADMINISTRATIVOS Y SU SUJECIÓN AL IMPUESTO SOBRE EL VALOR AÑADIDO (EL CASO DE CASTILLA Y LEÓN).

Publication Type: Academic Journal

Source(s): Revista Técnica Tributaria. Jul-Sep2022, Issue 138, p51-89. 39p.

Abstract: Los Colegios Profesionales, por sus particulares condiciones, han generado numerosas controversias jurídicas desde su creación. Una de estas dificultades ha sido la determinación de la naturaleza de los pagos que se realizan a estas entidades por sus c...

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THE MISSING U.S. VAT: ECONOMIC INEQUALITY, AMERICAN FISCAL EXCEPTIONALISM, AND THE HISTORICAL U.S. RESISTANCE TO NATIONAL CONSUMPTION TAXES.

Publication Type: Academic Journal

Source(s): Northwestern University Law Review. 2022, Vol. 117 Issue 1, p151-190. 40p.

Abstract: Since the 1970s, economic inequality has soared dramatically across the globe and particularly in the United States. In that time, one of the obstacles of using fiscal policy to address inequality has been the growing myth of the "overtaxed American"--...

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Taxing the Digital Economy through Consumption Taxes (VAT) in African Countries: Possibilities, Constraints and Implications.

Publication Type: Academic Journal

Source(s): International Journal of Financial Studies. Sep2022, Vol. 10 Issue 3, pN.PAG-N.PAG. 21p.

Abstract: Owing to the Fourth Industrial revolution and digital transformation, the digital economy has grown substantially globally and in Africa. Despite the positive outcomes such as advancements in technology, improvements in business models and expansion in...

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НАЛОГОВАЯ ПОЛИТИКА В УСЛОВИЯХ САНКЦИЙ.

Publication Type: Academic Journal

Source(s): Russian Economic Developments. Sep2022, Vol. 29 Issue 9, p42-51. 10p.

Abstract: В текущих условиях актуализируется вопрос соответствия отечественной налоговой политики складывающейся внешней конъюнктуре. Исходя из того, что на сегодняшний день налоговая система России в своих основах и принципах сформирована, целесообразна ее корр...

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