搜索结果: 1-10 共查到“value added tax”相关记录10条 . 查询时间(0.093 秒)
Changes in the Value Added Tax as the Tool against the Global Crisis
Anti-fraud tool Tax frauds VAT rates
2016/1/27
As a result of the global economic crisis the governments of the states has been forced to present various proceedings especially in field of taxation to maintain or increase the tax revenues and to s...
The role of the value added tax on foodstuffs in the consumer basket
value added tax vat rates changes of rates consumer basket tax burden foodstuffs and non-alcoholic beverages
2014/2/24
When looking for economic policy instruments in the times of economic crisis, even tax instruments are considered, particularly the changes (increases) of the value added tax rates. Most of the EU mem...
Does the Value-Added Tax Shift to Consumption Prices?
Value-added tax tax incidence consumption taxes
2009/7/17
This paper deals with the question of how consumption taxes, especially the value added tax, affect consumption prices. The analyses are based on data from EU countries for the period 1970–2004. The ...
PROPORTIONALITY, JUSTICE, AND THE VALUE-ADDED TAX
VALUE-ADDED TAX proportional income tax sales tax
2008/12/24
This paper has two purposes: to establish that the most frequently
proposed form of value-added tax is really a proportional income
tax rather than, as it is popularly seen, an inflationary, regress...
Empirical Study of Specific Value Added Tax Problems in Selected European Union Member States
VAT Services provided further Services connected with immovable property
2010/10/20
Empirical study of specific value added tax problems in selected EU member states is focused mainly on the field of providing services. Specifically services provided to a person from the same EU memb...
Selected problems of value added tax application in the agricultural sector of the European Union internal market
value added tax registration agricultural enterprise European Union
2014/3/10
Tax harmonization in the European Union has the greatest development in the field of value added taxation, but differences still can be found. Those differences influence not only the farming business...
Possibilities and contradictions in the calculation of the flat rate of the Value Added Tax Special Scheme for the Farmers in the European Union based on the Estonian example
farmer value added tax flat rate scheme methods of calculation
2010/1/15
The current article deals with the application of the optional flat rate value added tax (hereinafter referred as VAT) scheme for farmers (VAT special scheme, special scheme, special flat-rate) in the...
Value Added Tax in the Agricultural Sector on the European Union Internal Market
Tripartite trade Cross-border chain trade Registration
2010/10/20
Tax policy represents one of the EU integration policies. The aim of the tax policy is to remove the national differences in taxation systems by tackling the obstacles to the competition and free move...
Expedience of differentiation of the value added tax rate imposed on foodstuffs in Estonia
value added tax households’ income saving
2010/1/13
Changing the principles of imposing income tax and cutting down the rate of value added tax imposed on food has been discussed in Estonia during the last years. The possible impact of reduction of the...
Value-added Tax versus Social Security Contributions
Efficiency wages social security contributions unemployment value-added tax
2013/10/17
In order to alleviate unemployment it is often recommended to reduce social security contributions (SSC) and to compensate for the ensuing loss in revenues by a rise in the value-added tax (VAT). Assu...