Zobrazeno 1 - 8
of 8
pro vyhledávání: '"VAT efficiency"'
Autor:
Popova, Nelly
Publikováno v:
Годишник на УНСС / Yearbook of UNWE. 1(1):175-184
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1015035
Autor:
Dinka Antić
Publikováno v:
Financial Theory and Practice, Vol 38, Iss 3, Pp 303-335 (2014)
The aim of this paper is to analyze the performance and efficiency of the VAT system in B&H and explore the effects of internal and external factors influencing VAT collection. The VAT system in B&H is a consumption-type, single-rate and broad-based
Externí odkaz:
https://doaj.org/article/13e86b4a807b491fa460c2ec464c8499
Autor:
Zídková, Hana, Vrána, Tomáš
Publikováno v:
Central European public administration review, vol. 18, no. 2, pp. 121-134, 2020.
This paper is focused on the efficiency of VAT collection under the standard credit invoice method. It discusses several approaches on how to evaluate the efficiency of the VAT system. The authors create their own indicator called the C-Coefficient t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______3505::1fab23c554f753f9050158da7993551b
https://hdl.handle.net/20.500.12556/RUL-128649
https://hdl.handle.net/20.500.12556/RUL-128649
Publikováno v:
Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
Mestrado em Economia e Políticas Públicas Amplamente reconhecido como forma eficiente de tributação do consumo, o IVA é uma das principais fontes de receita fiscal no contexto europeu. Posto isto, o objetivo desta dissertação é apurar quais s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::227287efa8a04b0f7a6f3e36563c55e0
https://hdl.handle.net/10400.5/20765
https://hdl.handle.net/10400.5/20765
Autor:
Olusegun B. Ebo
Value Added Tax (VAT), a consumption tax was introduced in order to support other source of government revenue in balancing the budget. This study conducts a critical evaluation of the implications of VAT revenue on the economy proxied by Gross Domes
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0e05be98f0e988bca744ad07ffa2afe5
Akademický článek
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Autor:
Sokolovska, Olena, Sokolovskyi, Dmytro
The article aims to estimate the efficiency of value-added tax (VAT) collection in the countries worldwide. In a large part of developing and transition countries VAT performs primarily fiscal function, being the main source of budget revenue (for ex
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::9efe69c442e85f6424179cae4733d3d8
https://mpra.ub.uni-muenchen.de/66422/1/MPRA_paper_66422.pdf
https://mpra.ub.uni-muenchen.de/66422/1/MPRA_paper_66422.pdf
Autor:
Michael Alexeev, Robert Conrad
This article addresses the issue of tax reform outcome in Russia. It also provides comparative analysis.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::53afaf0713f76268dd7268e4ce42898b
http://www.iep.ru/files/RePEc/gai/wpaper/0001Alexeev-Conrad.pdf
http://www.iep.ru/files/RePEc/gai/wpaper/0001Alexeev-Conrad.pdf