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Assessment of Value Added Tax on the Growth and Development of Nigeria Economy : Imperative for Reform
Adegbie, F.; Olajumoke, Jayeoba; Kwarbai, Jerry - 2021
glut has adversely affected the revenue position of Nigeria. The over 60% drop in oil price to below $40 per barrel was … unanticipated by the government. This has resulted to over 80% fall in the yield (spread) per barrel of oil produced in Nigeria … attention is not focused on this area by the federal government of Nigeria. The main focus of this work was to evaluate the …
Persistent link: https://www.econbiz.de/10014119747
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A Hitchhiker’s Guide to the OECD’s International VAT/GST Guidelines
Hellerstein, Walter - 2021
The OECD’s International VAT/GST Guidelines, which were released in their consolidated form at the OECD’s Global Forum on VAT in Paris in late 2015, are the culmination of nearly two decades of efforts to provide internationally accepted standards for consumption taxation of cross-border...
Persistent link: https://www.econbiz.de/10013211160
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Audit Selection and Firm Compliance with a Broad-Based Sales Tax
Alm, James; Blackwell, Calvin; McKee, Michael - 2004
This paper examines the process by which firms are selected for a sales tax audit and the determinants of subsequent firm compliance behavior, focusing upon the Gross Receipts Tax in New Mexico. A two-stage selection model is used to estimate the State's audit selection rule and, conditional...
Persistent link: https://www.econbiz.de/10014069897
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India's Tryst with GST and Accounting Convergence
Malhotra, Vibhooti - 2011
The way business account books are maintained and how the tax computation is undertaken are inter-linked concerns of any business corporation. Both constitute an element of cost and are inversely related. India is at a very interesting stage in its financial history - where the manner in which...
Persistent link: https://www.econbiz.de/10013132750
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Cost effectiveness of paying value added tax from the viewpoint of businesses
Sopková, Eva - In: International journal of economic sciences and applied … 2 (2009) 2, pp. 87-94
Value added tax has been part of the economic reality in the business environment of the Slovak Republic for more than 16 years. It is a tool of general indirect taxation of the final consumption. The aim of this paper is to present partial results of the value added tax complex analysis in...
Persistent link: https://www.econbiz.de/10009009431
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An Analysis of Future Road Map of Goods and Services Tax in Indian Scenario
N, Abhishek - 2019
Indirect tax is the economic backbone of the central government since from independence there are several developments have been taken place among that introduction of GST is served as historical unimaginable reform in indirect tax arena of India. Goods and services tax now serving as a greater...
Persistent link: https://www.econbiz.de/10012891586
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Can Charging Sales Taxes on Internet Sales Save Brick-and-Mortar Stores?
Jens, William - 2020
In October of 2018, Sears, a U.S. retail giant, filed for bankruptcy. Walmart, the largest U.S. retail operation, recently introduced a new business model whereby on-line orders can be picked up or even delivered. Both events can be seen as part of a major shift away from the traditional...
Persistent link: https://www.econbiz.de/10012831392
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Do Supplementary Sales Forecasts Increase the Credibility of Financial Analysts’ Earnings Forecasts?
Keung, Edmund C. - 2010
This study examines whether the market reacts more strongly to earnings forecast revisions when financial analysts supplement their earnings forecasts with sales forecasts. I find that earnings forecast revisions supplemented with sales forecast revisions have a greater impact on security prices...
Persistent link: https://www.econbiz.de/10013141328
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Financing the states: the constitutionality of sales tax laws
Akanle, Oluwole - 1989 - Repr
Persistent link: https://www.econbiz.de/10000862938