Today, a significant share of tax revenue in most countries comes from VAT. So, for example, according to data for 2017, for OECD countries the average share of VAT tax revenues is about 20-25%. This indicator is second only to insurance premiums and personal income tax (PIT). At the same time, there is a very heated discussion about how the VAT affects public welfare, especially in the context of switching from other forms of taxation
This paper evaluates the political economy and structural factors explaining the collection efficien...
Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises a...
Value-added tax is the most significant indirect tax revenue for the state’s income and one of the m...
The entire taxation system works state-wise, being the primary source for the budget formation and t...
The interplay of a differentiated indirect tax structure and the variation in expenditure patterns a...
Taxation is the most popular topic of accounting. Taxes accompany any enterprise or institution thro...
This thesis focuses on the charakteristic of the specifics and the comparison of the existing system...
This article examines the concept of value added tax, the notion of the tax, the EU directives gover...
The reform of the budgetary and administrative spheres of legislation at the present stage is inextr...
Since the dissolution of the Soviet Union at the end of 1991, Russia and the other countries which w...
The purpose of this report is three-fold: first, to provide a background analysis of the relative me...
The article analyses the transformation of principal Russian revenue-generating tax rates in connect...
The article analyses and summarizes the various author’s approach to value-added tax (hereinafter - ...
The interplay of a differentiated indirect tax structure and the variation in expenditure patterns a...
The success of the value-added tax (VAT) towards revenue objectives is limited by the environment wi...
This paper evaluates the political economy and structural factors explaining the collection efficien...
Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises a...
Value-added tax is the most significant indirect tax revenue for the state’s income and one of the m...
The entire taxation system works state-wise, being the primary source for the budget formation and t...
The interplay of a differentiated indirect tax structure and the variation in expenditure patterns a...
Taxation is the most popular topic of accounting. Taxes accompany any enterprise or institution thro...
This thesis focuses on the charakteristic of the specifics and the comparison of the existing system...
This article examines the concept of value added tax, the notion of the tax, the EU directives gover...
The reform of the budgetary and administrative spheres of legislation at the present stage is inextr...
Since the dissolution of the Soviet Union at the end of 1991, Russia and the other countries which w...
The purpose of this report is three-fold: first, to provide a background analysis of the relative me...
The article analyses the transformation of principal Russian revenue-generating tax rates in connect...
The article analyses and summarizes the various author’s approach to value-added tax (hereinafter - ...
The interplay of a differentiated indirect tax structure and the variation in expenditure patterns a...
The success of the value-added tax (VAT) towards revenue objectives is limited by the environment wi...
This paper evaluates the political economy and structural factors explaining the collection efficien...
Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises a...
Value-added tax is the most significant indirect tax revenue for the state’s income and one of the m...
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