Search Results - subject:"vat rate"

To register or not to register for value-added tax? : how tax rate changes can influence the decisions of small businesses in South Africa

Schoeman, Anna Herculina Anculien; Evans, Christopher C.; … - In: Meditari accountancy research 30 (2022) 7, pp. 213-236

Persistent link: https://www.econbiz.de/10013537650

Value-added tax and leverage : evidence from China's value-added tax rate reform

Fang, Hongsheng; Zhao, Lexin; Liu, Xiufen - In: China & world economy 32 (2024) 2, pp. 200-234

Persistent link: https://www.econbiz.de/10014506800

Encouraging formal invoicing and reducing the VAT impact on low-income individuals

Fenochietto, Ricardo; Benítez, Juan Carlos - 2021

personal consumption from the PIT and reducing the VAT rate for using electronic means of payments or registration), while the … second group includes tools that are less distortionary and improve income distribution (tax credits and VAT rate reduction …

Persistent link: https://www.econbiz.de/10012518310

The impacts of changes in the value added tax rate on the economy in EU countries

Andrejovska, Alena; Helcmanovska, Martina - In: Montenegrin journal of economics 17 (2021) 3, pp. 59-69

Persistent link: https://www.econbiz.de/10012605936

Longevity of EU membership and VAT practices : dependencies, contradictions and implications

Lapinskas, Arunas; Makhova, Larisa; Haikin, Mark; … - In: Journal of policy modeling : JPMOD ; a social science … 45 (2023) 3, pp. 630-643

Persistent link: https://www.econbiz.de/10014466029

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

Catarino, João Ricardo; Moraes e Soares, Ricardo - In: European Journal of Government and Economics (EJGE) 8 (2019) 2, pp. 145-160

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 as it reduces distortions and facilitates...

Persistent link: https://www.econbiz.de/10012218014

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

Catarino, João Ricardo; Soares, Ricardo de Moraes e - In: European journal of government and economics : EJGE 8 (2019) 2, pp. 145-160

Persistent link: https://www.econbiz.de/10012157117

Impact of change in VAT in Kosovo and his effect in economic development (2013-2016)

Asllani, Gani; Satovci, Bedri - In: EuroEconomica 37 (2018) 1, pp. 126-137

Persistent link: https://www.econbiz.de/10011947400

The effect of changes in the value-added tax rate on tax compliance behaviour of small businesses in south africa : a field experiment

Schoeman, Anna Herculina Anculien; Evans, Chris; Du … - In: Advances in taxation 29 (2021), pp. 65-88

Persistent link: https://www.econbiz.de/10014426294

VAT rate change and its impact on liquidity

Bubić, Jasenka; Mladineo, Luka; Šušak, Toni - In: Management : journal of contemporary management issues 21 (2016), pp. 151-166

analyse and monitor it through certain financial ratios. The paper demonstrates a potential impact of the general VAT rate … that have gone bankrupt and companies that have not gone bankrupt after the general VAT rate increase from 22% to 23% are … in the year preceding the year in which the VAT rate was changed. …

Persistent link: https://www.econbiz.de/10011642974

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