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  1. Only showing results from www.sciencedirect.com

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  2. sciencedirect.com

    A value-added tax (VAT) has been implemented in 160 countries because it is an efficient method of tax collection. VAT is perceived to be highly efficient in terms of tax turnover because it provides greater revenue collection and, at the same time, narrows deficits (Lee et al., 2013).VAT has a different effect on businesses, increasing both their start-up and ongoing operating costs; this ...
    Author:Anna Azmi, Noor Sharoja Sapiei, Mohd Zulkhairi Mustapha, Mazni AbdullahPublished:2016
  3. sciencedirect.com

    Fifty years ago the value-added tax (VAT) was rarely heard of outside of France and some specialist texts. Now it is found in over 130 countries, where it commonly raises 20% or more of all tax revenue. Widely adopted in sub-Saharan Africa and elsewhere, it has been the centerpiece of tax reform in many developing countries.
    Author:Michael Keen, Ben LockwoodPublished:2010
  4. sciencedirect.com

    A value-added tax (VAT) has been implemented in 160 countries because it is an efficient method of tax collection. ... SMEs are also more likely to rely on internal resources rather than external sources, such as external tax advisors, to comply with tax law (Eichfelder and Schorn, 2012, Eichfelder and Vaillancourt, 2014, Hanefah et al., 2002 ...
    Author:Anna Azmi, Noor Sharoja Sapiei, Mohd Zulkhairi Mustapha, Mazni AbdullahPublished:2016
  5. sciencedirect.com

    Tax revenue mobilization is important for economic development, particularly in countries with low levels of state capacity (Besley and Persson, 2011, Besley and Persson, 2014).The value added tax (VAT) is a large and growing source of government revenue in most countries of the world. 1 Consequently, understanding patterns of VAT compliance is important for thinking about revenue mobilization ...
  6. sciencedirect.com

    Jun 1, 2024Corrigendum to "Value-added tax credit refund and environmental protection investment: Evidence from Chinese heavy-polluting enterprises" [J. Clean. Prod. 450 (2024) 141945] Author links open overlay panel Shi Chen a 1, Yue Xiao b 1, Zicheng Zhang c. Show more. Add to Mendeley. Share. Cite.
  7. sciencedirect.com

    Taxation. Glynis D Morris BA FCA, ... Andrea Oates BSc, in Finance Director's Handbook (Fifth Edition), 2009. 26.21 N ature of V at. Value added tax (VAT) is an indirect tax that is charged on taxable supplies of goods and services by a taxable person in the ordinary course of business in the UK. It is also charged on the import of goods into the UK from outside the EC, on the acquisition of ...
  8. sciencedirect.com

    Value added tax coefficient is 0.32 indicating that value added tax positively and significantly influences the ratio of current expenditure to GDP. In other word, if value added tax increased by one unit, the ratio of current expenditure to GDP would increase up to 0.32 units. 342 Mohammad Alizadeh and Masoume Motallabi / Procedia Economics ...
  9. sciencedirect.com

    Canada adopts a similar view (Niederhoffer, 1999). ... though the development of tax law in particular areas may have an impact as regards e-commerce, as in the UK with the regulations for controlled foreign corporations. ... Computer Reseller News March 27, pp. 3, 16. Google Scholar. Schwartz, 1999. Schwartz, E. (1999) The art of the new e-deal.
  10. sciencedirect.com

    MNEs are able to plan their tax affairs by using a multitude of strategies to reduce their tax legally, which is known as "tax planning". The term "tax planning" has recently become more widely used and is intended to encompass the broad range of activities undertaken by firms implementing a strategic approach to reducing their tax bill whilst staying within the bounds of what is ...
  11. sciencedirect.com

    A value-added tax is examined in a general-equilibrium model of tax-incidence incorporating primary factors and intermediate goods. Production coefficients are variable and demand is elastic. The principal result is that under assumptions of fixed coefficients and inelastic demand which have been commonly employed in the literature, VAT as well ...

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