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Advanced Search Results For "Value Added Tax"

1 - 10 of 27,559 results for
 "Value Added Tax"
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TEKNOLOJ&İ GEL&İŞT&İRME BÖLGELER&İNDE FAAL&İYETTE BULUNAN &İŞLETMELER AÇISINDAN BU BÖLGELERE YÖNEL&İK SAĞLANAN DEVLET TEŞV&İK VE DESTEKLER&İN&İN DEĞERLEND&İR&İLMES&İ: B&İR TEKNOKENT ÖRNEĞ&İ

Publication Type:Academic Journal

Source(s):Electronic Journal of Social Sciences. Jul2022, Vol. 21 Issue 83, p1046-1066. 21p.

Abstract:Bu çalıĢmanın amacı, teknoloji geliĢtirme bölgeleri (TGB)'ne yönelik uygulanan devlet teĢvik ve desteklerinin bu bölgelerde faaliyet gösteren iĢletmeler açısından önemini ve iĢletmelerin bu bölgelerde faaliyette bulunma tercihleri üzerindeki etkisini t...

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TAX LAW CERTAINTY ON THE SALE OF FOOD AND BEVERAGES AFTER THE ENACTMENT OF LAW NUMBER 1 OF 2022.

Publication Type:Academic Journal

Source(s):Journal of Social Science (2720-9938). 2022, Vol. 3 Issue 4, p767-778. 12p.

Abstract:Certain Goods and Service Tax (CGST) is a concept of integrating consumption-based taxes contained in Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. The provisions for tax collection in this...

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LOS PRINCIPIOS DE NEUTRALIDAD Y PROPORCIONALIDAD COMO VECTORES DEL DERECHO DE DEDUCCIÓN EN EL IMPUESTO SOBRE EL VALOR AÑADIDO. UNA REVISIÓN CRÍTICA AL HILO DE LA SENTENCIA DEL TRIBUNAL DE JUSTICIA DE LA UNIÓN EUROPEA DE 18 DE MARZO DE 2021 (ASUNTO C-895/19)

Publication Type:Academic Journal

Source(s):Cronica Tributaria. 2022, Vol. 183 Issue 2, p137-163. 27p.

Abstract:El trabajo tiene por objeto destacar la importancia de los principios de neutralidad y proporcionalidad en el ámbito del IVA y revisar el criterio de la jurisprudencia comunitaria del Tribunal de Justicia de la Unión Europea (TJUE) sobre las limitacion...

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LA SANCIÓN DE LAS CONDUCTAS TÍPICAS DERIVADAS DE LA INDEBIDA DEDUCCIÓN DEL IMPUESTO SOBRE EL VALOR AÑADIDO SOPORTADO EN LA ADQUISICIÓN DE LOS VEHÍCULOS AUTOMÓVILES DE TURISMO.

Publication Type:Academic Journal

Source(s):Cronica Tributaria. 2022, Vol. 183 Issue 2, p49-68. 20p.

Abstract:Las especiales reglas establecidas en el artículo 95.Tres de la Ley del IVA para la deducción del impuesto soportado en la adquisición de los vehículos automóviles de turismo, como bienes de uso mixto, han sido y son una permanente fuente de conflicto ...

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EDITORIAL.

Publication Type:Academic Journal

Source(s):Cronica Tributaria. 2022, Vol. 183 Issue 2, p5-8. 4p.

Abstract:An introduction is presented in which editor discusses various articles within the issue on topics including extraordinary resources in the economic-administrative tax; improper deduction of the Value Added Tax and plans of pensions and other private p...

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LA PRAGMÁTICA INCOHERENCIA DE LA CALIFICACIÓN DE LAS CRIPTOMONEDAS A EFECTOS TRIBUTARIOS.

Publication Type:Academic Journal

Source(s):Cronica Tributaria. 2022, Vol. 183 Issue 2, p101-135. 35p.

Abstract:En este trabajo se discuten los argumentos empleados en la conocida sentencia Hedqvist del Tribunal de Justicia de la Unión Europea (TJUE) en la que se reconoce la exención en el IVA de las operaciones de cambio de bitcoins equiparando esta criptomoned...

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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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Benefits of Goods and Services Tax implementation in India: An analytical hierarchy process approach.

Publication Type:Academic Journal

Source(s):Journal of Public Affairs (14723891). Aug2022, Vol. 22 Issue 3, p1-10. 10p.

Abstract:The purpose of this study is to empirically analyze the benefits of Goods and Services Tax (GST) implementation in India from the perspective of various stakeholders. The study has reviewed the existent literature to find out various benefits of GST im...

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THE EFFECTS OF COVID-19 ON OIL-PRODUCING ECONOMIES: A CONSIDERATION OF NIGERIAN AND SAUDI ARABIAN VAT INCREASES.

Publication Type:Academic Journal

Source(s):Studia Universitatis Babes-Bolyai, Negotia. Dec2021, Vol. 66 Issue 4, p7-18. 12p.

Abstract:The COVID-19 pandemic is a multi-faceted crisis with global impact. Its impact on many economies, including those dependant on oil producing and exporting, may compel such governments to make far-reaching policy decisions. In this context, we briefly c...

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Chain of Values: Examining the Economic Impacts of Blockchain on the Value-Added Tax System.

Publication Type:Academic Journal

Source(s):Journal of Management Information Systems. 2021, Vol. 38 Issue 2, p288-313. 26p. 2 Diagrams, 1 Chart, 3 Graphs.

Abstract:Blockchain technology can benefit inter-organizational activities by improving data integrity, increasing transaction transparency, and decreasing transaction costs. In this paper, we discuss the strategic and economic value of this technology by apply...

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