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The welfare impact of a revenue-neutral switch from tariffs to VAT with intermediate inputs and a VAT threshold
Paz, Lourenço Senne - In: The journal of international trade & economic development 24 (2015) 3/4, pp. 465-498
Persistent link: https://www.econbiz.de/10011350742
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Impact of harmonization on the implicit tax rate of consumption
Feher, Andrea; Condea, Bogdan Virgil; Harangus, Daniela - In: Prague economic papers : a bimonthly journal of … 28 (2019) 4, pp. 449-464
Persistent link: https://www.econbiz.de/10012130984
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The impact of taxation of the domestic economic transactions on the Vat collection through electronic fiscal devices
Bostan, Ionel; Popescu, Cristian; Istrate, Costel; … - In: Amfiteatru economic : an economic and business research … 19 (2017) 45, pp. 581-594
The issue of collecting tax resources to the consolidated budget has determined and still determines difficulties which cannot be neglected in all the former socialist countries of the Central and Eastern Europe. From the Members States of the European Union, Romania is the country with the...
Persistent link: https://www.econbiz.de/10011795211
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Too clever by half : the politics and optics of the two-part VAT
Viard, Alan D. - In: National tax journal 71 (2018) 2, pp. 399-416
Persistent link: https://www.econbiz.de/10011905678
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Czech VAT gap progress
Kukalová, Gabriela; Moravec, Lukáš; Pfeiferová, Daniela - In: Danube : law and economics review 14 (2023) 4, pp. 302-316
The article aims to estimate the VAT Gap amount development from 2010 to 2016 in the Czech Republic. The methodology of the VAT Gap identification was based on the indirect top-down method for each year of the reporting period, using the authors' calculation of the weighted average VAT rate in...
Persistent link: https://www.econbiz.de/10014496210
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Tax policy in the UK post-Brexit
Freedman, Judith; Loutzenhiser, Glen - In: Oxford review of economic policy 38 (2022) 1, pp. 188-204
Persistent link: https://www.econbiz.de/10012878678
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VAT exemption and capital market transactions
Kwarbai, Jerry Danjuma; Olaoye, Samuel Adebayo; Musa, … - In: American journal of finance and accounting 6 (2020) 2, pp. 190-200
Persistent link: https://www.econbiz.de/10012316105
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The consequences of indirect taxation on consumption in Nigeria
Omodero, Cordelia Onyinyechi - In: Journal of open innovation : technology, market, and … 6 (2020) 4/105, pp. 1-13
This research tests the consequences of Nigeria's indirect taxes on consumption. There are two reasons why the government imposes taxes on goods and services in Nigeria. The primary purpose is to produce income for the smooth running of the administration. Another silent reason is to discourage...
Persistent link: https://www.econbiz.de/10012297647
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The impact of some variables on the VAT gap in the Member States of the European Union Company
Majerová, Ingrid - In: Oeconomia Copernicana 7 (2016) 3, pp. 339-355
Persistent link: https://www.econbiz.de/10011572787
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Czech VAT gap progress
Kukalová, Gabriela; Moravec, Lukáš; Pfeiferová, Daniela - In: Danube : law and economics review 14 (2023) 3, pp. 302-316
The article aims to estimate the VAT Gap amount development from 2010 to 2016 in the Czech Republic. The methodology of the VAT Gap identification was based on the indirect top-down method for each year of the reporting period, using the authors’ calculation of the weighted average VAT rate in...
Persistent link: https://www.econbiz.de/10014464498