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1.347.552  Articles
1 of 134.756 pages  |  10  records  |  more records»
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 wallet... see more

Because of the broadness in tax bases, Value Added Tax (VAT) is amongst taxes which have a high income for governments and service distribution for people welfare. In our country, VAT was enforced in order to reform the tax structure and to increase the g... see more

The aim of the article is to carry out a comparative analysis of foreign and national experience in the administration of value added tax; to outline the content of this tax, to define its role in the tax systems of foreign countries, as well as clarify t... see more

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 taxab... see more

The object of research is the system of indirect taxation, in particular, the mechanisms of administration of indirect taxes. One of the most problematic places is the lack of efficiency of such taxes, affecting the volume of revenues to the Consolidated ... see more

The purpose of this research is to analyze the sistem running and designing sistem of value added tax calculation information that can help improve the performance of the company effectively and efficiently, especially in the manufacturing and value-added... see more

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 othe... see more

The purpose of this paper is to examine the impact of Indonesia’s tax reforms of 2000 and 2008/2009 on taxpayers’ noncompliance. Noncompliance is defined as the difference between the Value Added Tax (VAT) liability and the actual revenue. Data are mainly... see more

The object of research is the system of indirect taxation, in particular, the mechanisms of administration of indirect taxes. One of the most problematic places is the lack of efficiency of such taxes, affecting the volume of revenues to the Consolidated ... see more

1 of 134.756 pages  |  10  records  |  more records»