This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe preparing for integration into the European Union (EU). The study offers a comparative evaluation of the main features of the VAT systems between the ten countries surveyed and...

Sales Promotion Techniques and VAT in the EU' provides more accurate and comprehensive information on how a more ideal and clear VAT treatment for the use of sales promotion techniques (SPTs) can be conceived, not only providing neutrality for businesses using SPTs but also respecting the other...

Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a one-third passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers...

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...