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The analysis of the economic impact of VAT on the economic growth in Southern Europe

Chiricu, Cosmina-Ștefania - In: The review of economic and business studies : REBS 12 (2019) 2, pp. 47-56

Persistent link: https://www.econbiz.de/10012177803

Optimal tax base with administrative fixed costs

Gauthier, Stéphane - In: International tax and public finance 20 (2013) 6, pp. 961-973

Persistent link: https://www.econbiz.de/10010338366

Assessment of TRAIN's coal and petroleum excise taxes : environmental benefits and impacts on sectoral employment and household welfare

Castillo, Czar Joseph; Clarete, Ramon L.; Muyrong, Marjorie - 2018 - [Revised]

The study assesses the impact of the first package of the Tax Reform for Acceleration and Inclusion (or TRAIN), which includes an increase in petroleum and coal excise taxes, passed by Congress in 2017. The study also reviews the context of the energy sector in the country given that petroleum...

Persistent link: https://www.econbiz.de/10011994194

Harmonization of Domestic Consumption Taxes in Central and Western African Countries

Doe, Lubin Kobla - International Monetary Fund (IMF) - 2006

reinforcing their economic integration. On the whole, compliance with the VAT is relatively weaker in the CEMAC than in the WAEMU …

Persistent link: https://www.econbiz.de/10005826514

МЕСТО НАЛОГА НА ДОБАВЛЕННУЮ СТОИМОСТЬ В СИСТЕМЕ КОСВЕННОГО НАЛОГООБЛОЖЕНИЯ

ИГОРЕВНА, ОКСЕНЮК ОКСАНА - In: Бизнес Информ (2013) 3, pp. 399-404

В статье исследована сущность разделения налогов на прямые и косвенные и потребность в применении системы косвенного налогообложения. Проанализировано...

Persistent link: https://www.econbiz.de/10011216105

Report on China's Central, Local Budgets (2012)

eSocialSciences; Ministry of Finance China - 2012

REPORT ON THE IMPLEMENTATION OF CENTRAL AND LOCAL BUDGETS FOR 2011 AND ON DRAFT CENTRAL AND LOCAL BUDGETS FOR 2012. [Ministry of Finance Report]. URL:[http://www.npc.gov.cn/englishnpc/news/Supervision/2012-03/14/content_1713989.htm].

Persistent link: https://www.econbiz.de/10010534933

Analysis of Subsidies in the Private Sector on the Enterprise Basis

Pšenčík, Jiří; Kouřilová, Jindřiška; … - In: Acta Oeconomica Pragensia 2010 (2010) 5, pp. 58-71

taxes and VAT rates. The result is a compilation of mathematic models that allow quantification of the positive cash flow … multiplier for differences in VAT rates was calculated as well. …

Persistent link: https://www.econbiz.de/10008784819

Place of the Value Added Tax in the System of Indirect Taxation

Oksenyuk Oksana I. - In: Business Inform (2013) 4, pp. 399-404

dynamics of receipt of indirect taxes into the State Budget of Ukraine and specifically VAT during 2004 - 2011. It identifies … the share of VAT, excise tax and import duty in general budget receipts. …

Persistent link: https://www.econbiz.de/10010671944

Further Advancing Pro-growth Tax and Benefit Reform in the Czech Republic

Hrdlicka, Zdenek; Morgan, Margaret; Prušvic, David; … - Economics Department, Organisation de Coopération et … - 2010

corporate income tax (CIT) and an increase in the concessionary rate of value added tax (VAT) applied to many goods and services …

Persistent link: https://www.econbiz.de/10008498306

Tax pass-through in the European beer market

Ardalan, Aria; Kessing, Sebastian - 2019

EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …). VAT is under-shifted at a rate of approximately 70%. Specific excise taxes are almost fully shifted to prices in the EU …

Persistent link: https://www.econbiz.de/10012002860