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Riri I. C Lumikis,Ventje Ilat
Pág. 21 - 32
Value Added Tax (VAT) is a tax imposed at the time the company makes a purchase on Taxable Goods (BKP) / Taxable Services (JKP) charged from the Tax Imposition Basis (DPP). Every purchase of goods to be produced / sold, then the tax imposed on the goods,...
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Sophia Brink
AbstractClient loyalty programmes are a common phenomenon in the South African market. Despite the fact that client loyalty programmes have been prevalent in South Africa since the 1980s, the South African Revenue Service has issued minimal guidance on t...
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Liza Coetzee,Marisca Meiring
AbstractEffective from 1 June 2014, all foreign businesses supplying digital products such as mobile applications to be used in South Africa are required to register as vendors. This amendment was made to align South Africa with an international trend of...
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Mohamad Luhur Hambali,(Universitas IndonesiaIndonesia)Milla S Setyowati,(Universitas IndonesiaIndonesia)
Pág. 251 - 265
The development of the industry continues to develop over time. One of the developing industries in Indonesia is the Digital Wallet Financial Technology Industry. This study goal is to analyze the administration of Value Added Tax in the electronic walle...
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Anculien H. Schoeman,Theuns L. Steyn,Karl Homeier
AbstractThe purpose of the article is to explore the VAT practices of mobile telecommunication service providers in South Africa. First, literature dealing with the general VAT principles in South Africa such as the VAT Act No. 89 of 1991 and that of oth...
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Mircea Muntean
Value added tax is an indirect tax, which constitutes an important source of income for the European Community budget and for each state separately. Therefore, European Union grants a special role to avoid fiscal evasion and collect the amounts from taxa...
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Shahid Hussain DAHRI,Naveed SHAIKH,Parveen SHAH
Pág. 295 - 303
JEL. H22, E21, O47.
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Omondi Benard Owino
Pág. Page:1 - 14Abstract
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Azem Duraku
Pág. 102 - 109
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Mohd Zulkhairi Mustapha,Eric H. Y. Koh,Sok-Gee Chan,Zulkufly Ramly
Pág. 459 - 467
This paper investigates the mediating role of the control of corruption on VAT and income inequality in the top 10 most corrupted countries. We employed quantile regression to capture the varying effects of income inequality. The results suggest that mos...
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Teki Shala
Pág. 225 - 233
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Favourate Y. Mpofu
Owing to the Fourth Industrial revolution and digital transformation, the digital economy has grown substantially globally and in Africa. Despite the positive outcomes such as advancements in technology, improvements in business models and expansion in d...
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Liviana Andreea Niminet,Iulia Andreea Bucur
Having a tremendous importance for the modern state, tax system objectives, regulations and collection is a precise barometer for state?s economic development and for its trajectory, as well as for more subtle aspects such as political efficiency and com...
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Ömer Faruk BATIREL
Pág. 1 - 8
The aim of this paper is to discuss the essentials of growth-friendly taxation i.e. tax structures which promote economic growth and Turkish practice. This paper comprises two parts. In the first part the basis of growth friendly tax policy and guideline...
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Cristián Mardones
Pág. 243 - 284
This paper makes a quantitative assessment of possible reforms to the Chilean tax system. The simulations are based on a recursive dynamic computable general equilibrium model that is calibrated with the input-output matrix 2003. For each scenario is con...
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Mircea Muntean,Doina Pacurari
Pág. pp. 56 - 60
Fiscal policy constitutes ? within the state's economic policy ? a system by means of which the taxes and duties owed to the country's consolidated budget are established and collected. Taking into account the role fiscal policy has been playing since Ro...
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Marina Ðordevic,Jadranka Ðurovic Todorovic,Milica Ristic
Pág. 239 - 254
Indirect taxes have a significant place in developing EU countries? tax systems. The article sums up scholars of different scientists, dealing with the impact of VAT efficiency determinants. The purpose of this study is to investigate the determinants of...
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Wenbin Tang, Qingbin Cui, Feilian Zhang, Hongyan Yan
Pág. 563 - 582
Accurate evaluation of land value-added benefit brought by urban rail transit (URT) is critical for project investment decision making and value capture strategy development. Early studies have focused on the value impact strength under the assumption of...
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Resul Umut ÇAGLAR, Osman KILIÇ, Ugur BASER
Pág. 31 - 40
Farms need to have some investments like land, construction and machinery to sustain their activities. Selection of the financial technique is one of the important decisions when making the investments. In Turkey, the credibility of agricultural sector i...
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