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Income tax, corporation tax, anti-avoidance provisions, value added tax

Bertram, David; Edwards, Stephen - 1983 - 35. ed.

Persistent link: https://www.econbiz.de/10001906930

Income tax, corporation tax, anti-avoidance provisions, value added tax

Bertram, David; Edwards, Stephen - 1985 - 37. ed.

Persistent link: https://www.econbiz.de/10001906953

Corporate value added tax avoidance

Zhang, Junsheng; Huo, Zheng; Zeng, Yamin; Tang, Xiaojian; … - In: Accounting forum : advancing the interdisciplinary and … 45 (2021) 4, pp. 338-362

Persistent link: https://www.econbiz.de/10013161625

VAT adoption and corporate income tax avoidance

Cheng, C. S. Agnes; Hsieh, Chih-Chieh Chris; Lin, Kenny Z. - In: The journal of the American Taxation Association : a … 46 (2024) 1, pp. 9-35

Persistent link: https://www.econbiz.de/10014534265

Spillover effects of VAT self-enforcement properties : evidence based on the replacement of business tax with VAT reform

Liu, Hang; Zhao, Yitong - In: China journal of accounting research : CJAR 16 (2023) 1, pp. 1-17

In accordance with the purchasing tax-deduction method and the receipt-based value added tax (VAT) system, the same transaction can be recorded by two firms, which creates self-enforcement properties, thereby restraining tax avoidance. Using the Replacement of Business Tax with VAT reform in...

Persistent link: https://www.econbiz.de/10014281506