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124.517  Articles
1 of 12.453 pages  |  10  records  |  more records»
The level of tax supervision on online sales has still amounted to a very minimal level by the Directorate of General of Taxes with the potential for taxes on online transactions that the number continues to increase from year to year. The purpose of this... see more

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

This study investigates the role of Value-Added Tax (VAT) on the economic growth in China. The data used for the study is a time series of the period from 1985-2016. These researches use the gross domestic product (GDP) as a dependent variable. For the in... see more

AbstractBackground: Despite the important and essential role that medicines play in any society, all medicines, including those identified as essential, are uniformly subjected to 14% value added tax (VAT), regardless of their therapeutic value in the pri... see more

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 ... 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 present research has been designed and conducted with the purpose of recognizing the barriers of lack of attainment of government’s share of value added tax. The method of the present research is an applied method in terms of purpose and it is a surve... 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

1 of 12.453 pages  |  10  records  |  more records»