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Mokesčių reformos įtaka Lietuvos Respublikos ekonomikai

Jonelytė, Ilona - 2011

research formulated by the author was confirmed- hastily and groundlessly regularized taxation with VAT, income, profit, excise …

Persistent link: https://www.econbiz.de/10009479183

Value added usage as an effectivity indicator in case of agriculture

Pšenčík, Jiří; Kouřilová, Jindřiška - 2012

example VAT tax return as well. Two fundamental indicators: net production efficiency and relative tax efficiency as …

Persistent link: https://www.econbiz.de/10011316099

CHANGES IN THE FISCAL CODE AND THEIR INFLUENCE ON THE ACTIVITY OF ROMANIAN COMPANIES

MOROŞAN, Gheorghe - 2016

Businesses, all over the world, want a stabile legislation. In the economic domain, all the companies need a clear fiscal code on a long period of time. Unfortunately, in the last ten years, the Romanian Fiscal Code has been amended several times. The old fiscal code is in force since 2003 and...

Persistent link: https://www.econbiz.de/10011534774

ACCOUNTING AND FISCAL TREATMENT OF VALUE-ADDED TAX FOR CONSTRUCTION SERVICES

Mateş, Dorel; Pordea, Daniela - 2018

In this article we aim to approach the influence of the recent changes in the fiscal legislation regarding VAT on the … "VAT upon collection" system, as well as the split VAT payment mechanism, according to the Law 227/2015 regarding the …

Persistent link: https://www.econbiz.de/10011899319

THRESHOLD EFFECTS OF VALUE-ADDED TAX ON THE ECONOMIC GROWTH IN THE REPUBLIC OF KOSOVO

Krasniqi Markaj, Arta; Fetai, Besnik - 2024

The paper examined the relationship between VAT and economic growth in the Republic of Kosovo between 2000 and 2022. A … statistically significant positive relationship between VAT and economic growth. TVAR model indicates that the VAT threshold is 16 …, businesses, and international organizations to develop and implement effective VAT policies …

Persistent link: https://www.econbiz.de/10014582146

Evaluating Tax Reform in Vietnam Using General Equilibrium Methods

Chan, Nguyen; Ghosh, Madanmohan; Whalley, John - 1999

indirect tax reform (VAT), but we also examine reforms in the external sector given both the revenue importance of the tariff …

Persistent link: https://www.econbiz.de/10009447230

Doing Too Much: The Standard Deduction and the Conflict Between Progressivity and Simplification

Brooks, John R. - 2011

In U.S. federal income tax, the standard deduction, along with the personal exemptions, provides taxpayers with a minimum amount of untaxed income, effectively creating a "zero bracket amount." For historical and political reasons, however, the standard deduction also operates as a simplified...

Persistent link: https://www.econbiz.de/10009466412

The Interaction of Metropolitan Cost-of-Living & the Federal Earned Income Tax Credit: One Size Fits All?

Thompson, Jeffrey P; Fitzpatrick, Katie - 2009

This paper explores the interaction between the federal Earned Income Tax Credit (EITC) and the cost-of-living faced by single mothers. After the 1993 EITC expansion, we identify up to a 10 percentage point increase in labor force participation for single mothers in the lowest cost areas but no...

Persistent link: https://www.econbiz.de/10009468075

Does the representation of household behavior matter for welfare analysis of tax-benefit policies? An introduction

Bargain, Olivier; Chiuri, Maria-Concetta; Laisney, François - 2006

relies on comprehensive simulations of tax reforms in Belgium, France, Germany, Italy, Spain, and the United Kingdom, and …

Persistent link: https://www.econbiz.de/10009475669

Does taxation affect intrahousehold distribution? A simulation approach

Bargain, Olivier; Moreau, Nicolas - 2007

The literature on household behavior contains hardly any empirical research on the within household distributional effects of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting from a joint to an individual taxation system inFrance....

Persistent link: https://www.econbiz.de/10009475670