Log in

Relevant bibliographies by topics / Value tax added / Dissertations / Theses

To see the other types of publications on this topic, follow the link: Value tax added.

Dissertations / Theses on the topic 'Value tax added'

Author: Grafiati

Published: 4 June 2021

Last updated: 11 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 dissertations / theses for your research on the topic 'Value tax added.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

Varša, Marcel. "Analysis of Value Added Tax in Slovakia." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-207003.

Full text

Abstract:

The aim of this thesis is to analyze the collection of value added tax in Slovakia since its independence in 1993. The main idea is to compare the collection of VAT at the current moment with the selection in the past, because during last couple of years there has been a significant increase in this area. The origin of the increase can be found in changes in legislation as well as introduction of new action plan which should make VAT collection more effective and clear. I will start with an overview of the tax and continue with historical evolution of the tax in the country. In fist part I wil

APA, Harvard, Vancouver, ISO, and other styles

2

Butler, Andrea Deborah. "Value added tax reform in the European Community : a tax on consumers?" Thesis, Keele University, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.301320.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Gerber, Andre Hein. "The role of customs and value-added tax legislation in the collection of value-added tax on crossborder trade in digital goods." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/73269.

Full text

Abstract:

Electronic commerce (e-commerce) is experiencing exponential growth which is rapidly transforming the traditional approach to international trade. The regulation and facilitation of the rising levels of e-commerce derived digital goods is undoubtedly a challenge for revenue administrations and customs administrations alike. However, it also presents opportunities for higher levels of revenue collection through increased economic activity and, as such, should be supported by e-commerce enabling legislation. Further consideration is required to ascertain whether the current legislation regulatin

APA, Harvard, Vancouver, ISO, and other styles

4

El-Ganainy, Asmaa Adel. "Essays on Value-Added Taxation." Digital Archive @ GSU, 2006. http://digitalarchive.gsu.edu/econ_diss/12.

Full text

Abstract:

This dissertation evaluates the empirical relation between the value-added tax (VAT) and the level of aggregate consumption. Furthermore, it develops a theoretical framework and an empirical analysis to study the impact of the VAT, as a form of taxing consumption, on capital accumulation, productivity growth, and overall economic growth. While recent theoretical work shows that the VAT may boost capital accumulation and growth by encouraging more savings, we find that the net impact of consumption taxes on growth and its sources is theoretically ambiguous, and depends on the interaction betw

APA, Harvard, Vancouver, ISO, and other styles

5

Ntibanyurwa, Agnes. "The value added tax system: A case study of Rwanda." University of Western Cape, 2001. http://hdl.handle.net/11394/7755.

Full text

Abstract:

Magister Artium (Development Studies) - MA(DVS)<br>Internationally, the Value Added Tax system is recognised as an appropriate tax system for countries like Rwanda,' w-h--o- ·n·-e-e--d-· s_ t_o i_n_cr ease the revenue tential of the tax system. . , _ ___ ,, _____.. .. --:.__.....--- _ _ Although_YAI.J~ considered to be a good tax SY.S.!~m .. itsmo~t_c9~_mon feature is that it ..... ... .... ~. . . .. .. . . , ·· ~ ... . . ·· --· --· . ···· ~·. ·~ .... ..... _ _ ,.._.,. ,_ ;>...,..., ............ _.~ · is regressive with respect to income fair. Despite this sho~~oll:1:~~~h-.Y.beI._ is cons

APA, Harvard, Vancouver, ISO, and other styles

6

Gopal, Amit Rajendra. "Value-added tax on electronic services : a study of the South African tax model." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25028.

Full text

Abstract:

As a general guiding principle, the Commissioner of the South African Revenue Service (SARS) is mandated to collect all tax that is legally payable. This should be done in the most efficient and effective manner, which creates certainty for the taxpayer, reduces the likelihood of tax leakages as far as possible, and should not envisage inhibition of trade. Value-Added Tax (VAT) is a consumption tax aimed at taxing the consumption of goods and services in South Africa. The mechanism where services supplied by non-residents are taxed within a taxing jurisdiction, is more commonly referred to as

APA, Harvard, Vancouver, ISO, and other styles

7

Huang, Yuanlong. "China’s Business Tax to Value-Added Tax Reform’s Impact on Corporations’ Investment and Hiring Behavior." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1874.

Full text

Abstract:

In this paper I try to find if the Chinese recent Business Tax to Value-Added Tax Reform (the B2V Reform), which requires companies to adopt value-added tax instead of business tax, has caused the firms to invest more and hire more. I analyze the firms listed in the Shanghai Stock Exchange 50 Index. The results of the analysis show that adopting the new tax method is positively correlated to the increase of capital expenditure and the increase of employees and the effects differ in financial and non- financial firms. Non-financial firms tend to be more influenced by the policy change because t

APA, Harvard, Vancouver, ISO, and other styles

8

Wood, Nancy A. "The Mechanics of Value Added Tax| The Impact on EU Trade." Thesis, The American University of Paris (France), 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13871643.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Adams, Caroline Jane. "VAT compliance in small businesses : a social psychological perspective." Thesis, University of Exeter, 2002. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.251098.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Smit, Hendrik Jacobus Albertus. "An in-depth study of input tax apportionment methods for value-added tax in South Africa." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23894.

Full text

Abstract:

The general mindset of most vendors is that if they have a valid tax invoice, they can claim all their input VAT. They are, however, not aware of the requirements of section 17(1) of the Value-Added Tax Act. Section 17(1) explains that vendors cannot claim all their input tax if their expense relates to both taxable and non-taxable supplies and that, consequently, input tax need to be apportioned in some or other way. There are several methods of apportionment available to vendors of which the turnover-based method is the only approved method by the South African Revenue Service (SARS) for whi

APA, Harvard, Vancouver, ISO, and other styles

11

Andersson, Helen, and Karolina Franzén. "Value Added Tax : the Right to Deduct in Case of Carousel Fraud." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1064.

Full text

Abstract:

<p>Taxable persons’ right to deduct input VAT is an integral part of the VAT system and may in principle not be limited. Carousel schemes deprive the Member States a great deal of tax revenue, investigations show that up to EUR 100 billion disap-pear every year. In order to stop these trading arrangements and reduce the big amount of tax revenue which disappears every year, some Member States would like to deny traders involved in carousel frauds the right to deduct the input VAT.</p><p>It exist different opinions regarding taxable persons’ ability to deduct input VAT when involved in carousel

APA, Harvard, Vancouver, ISO, and other styles

12

Yesegat, Wollela Abehodie Law Faculty of Law UNSW. "Value added tax in Ethiopia: A study of operating costs and compliance." Publisher:University of New South Wales. Law, 2009. http://handle.unsw.edu.au/1959.4/43317.

Full text

Abstract:

This study examines the operating costs of, and intentional compliance with, the value added tax (VAT) in Ethiopia. The study focuses on assessing the magnitude and nature of operating costs, identifying areas in the design and administration of the tax that contribute to the operating costs and the problems in the operation of the tax at large, and also on the link between VAT compliance costs and intentional output VAT reporting compliance decisions. The study adopts a mixed methods research approach to test a series of hypotheses and answer research questions that emerge through the review

APA, Harvard, Vancouver, ISO, and other styles

13

Kearney, Marna. "Restructuring value-added tax in South Africa a computable general equilibrium analysis /." Thesis, Pretoria : [s.n.], 2003. http://upetd.up.ac.za/thesis/available/etd-09032004-134859.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Rath, Silke [Verfasser]. "Taxation and Income Distribution: Analysis of Income Tax and Value Added Tax : Evidence from Germany / Silke Rath." Aachen : Shaker, 2012. http://d-nb.info/1069045853/34.

Full text

APA, Harvard, Vancouver, ISO, and other styles

15

Schoeman, Anculien Herculina. "The effects of changes in the Value-Added Tax rate on tax compliance behaviour in South Africa." Thesis, University of Pretoria, 2020. http://hdl.handle.net/2263/80511.

Full text

Abstract:

Enhanced revenue mobilisation is essential in developing countries such as South Africa but is inevitably a complex process, both from economic and political perspectives. Increasing the rate of Value-added Tax (VAT) has been identified as one option to increase tax revenue, although the likely effect of VAT rate changes on tax compliance behaviour is undetermined. This study considers the impact of such a change on the tax compliance behaviour of small business entities. In order to address the impact of VAT rate changes on tax compliance behaviour, a between-subjects pre-test/post-test onlin

APA, Harvard, Vancouver, ISO, and other styles

16

Janse, van Vuuren Pieter-Willem. "Taxation of the Digital Economy : the impact of South Africa’s Value-added Tax provisions on Tax compliance." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74953.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

Ferreira, Melanie. "The distinction between types of commercial and residential property for value-added tax purposes in South Africa." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1008710.

Full text

Abstract:

It is important to distinguish between types of commercial and residential property for value-added tax (VAT) purposes. The reason for this is because the supply of residential property may be exempt from VAT in certain cases, whereas the supply of commercial property is a taxable supply. One of the aims of this treatise was to generate some characteristics that can assist vendors to distinguish between types of commercial and residential property for VAT purposes. SARS proposed numerous changes to the VAT Act with regards to fixed property in 2011. This treatise explains the reason for the ch

APA, Harvard, Vancouver, ISO, and other styles

18

Montanheiro, Luiz Carlos. "The compliance costs of value-added tax with special reference to the antique trade." Thesis, University of Bath, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.320459.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Roberts, Tanya. "The zero-rating of certain professional services in terms of the Value-Added Tax Act." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021006.

Full text

Abstract:

The third sphere of government (Local Government) has been persistently clouded by unfavourable Annual Financial Statement (AFS) audit reports. This results in local government losing credibility and its stakeholders losing confidence in the institutions or municipalities. In-depth analysis of the root cause of this dilemma is an opportunity for the municipality to reorganise its house and redeem its dignity and credibility to its stakeholders through addressing the identified challenges. The importance of the study can be attributed to the need to investigate the root causes of unfavourable a

APA, Harvard, Vancouver, ISO, and other styles

20

Šťastná, Aneta. "Režim přenesení daňové povinnosti a jeho budoucnost." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264185.

Full text

Abstract:

The subject of this thesis is particularly the issue of domestic reverse charge procedure as a tool in the fight against tax evasion on value added tax (VAT) and its planned expansion. The reverse charge is not the only tool in the fight against evasion of VAT in the Czech Republic. The thesis therefore analyzed and used other tools. These instruments are inspection report, institute an unreliable payer, liability for unpaid VAT and EET. In conclusion, there is the comparison of individual instruments.

APA, Harvard, Vancouver, ISO, and other styles

21

Villanueva, Gutiérrez Walker. "The taxable events for the Value-Added Tax (VAT) based on a Comparative Law approach." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115871.

Full text

Abstract:

This article analyzes the definitions of the main taxable events for the Value-Added Tax (VAT) based on a comparative approach to thelegislation of different countries (Spain, Mexico, Chile, Colombia, Argentina and Peru). In this regard, it analyzes which legislations offer definitions according to the principles of generality, fiscal neutrality and legal certainty for VAT. Moreover, it points out that the VAT systems of those countries do not require as a condition for the configuration of the taxable events that the transactions involve a «value added» or a final consumption. In the specific

APA, Harvard, Vancouver, ISO, and other styles

22

Van, Oordt Marius Louis. "A quantitative measurement of policy options to inform value-added tax reform in South Africa." Thesis, University of Pretoria, 2015. http://hdl.handle.net/2263/53009.

Full text

Abstract:

South Africa, as well as many other African countries, require additional domestic tax revenues for sustained development and face a number of political tax revenue and economic tax revenue challenges in obtaining these revenues. Changes to tax policy should take into account the requirement for additional revenue and the challenges faced and also be well-motivated and theory based. To this end, South African policy makers could well consider policy changes to the Value-Added Tax (VAT). In this interdisciplinary study of law and economics, the structure of a good VAT, based upon theory and st

APA, Harvard, Vancouver, ISO, and other styles

23

Barnard, Isél. "The challenges of value-added tax compliance provisions for non-profit organisations : an explorative study." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/67769.

Full text

Abstract:

The non-profit sector plays a vital role in addressing developmental challenges including poverty, unemployment and inequality. To enable the developmental mandate of the non-profit sector, Government incorporates tax reliefs in legislation as behavioural incentives. But, despite government's objective to create an empowering platform for NPOs through tax incentives, the legal framework for the taxation of non-profit organisations, especially in terms of VAT, is complex and multi-layered. The complexities of current legislation relevant to NPOs paired with the inherent limitation of financial

APA, Harvard, Vancouver, ISO, and other styles

24

Schneider, Ferdinand Dirk. "A critical evaluation of inter-jurisdictional rules in the South African value-added tax system." Thesis, Rhodes University, 2017. http://hdl.handle.net/10962/7971.

Full text

Abstract:

This study analysed the current inter-jurisdictional rules in the South African Value-Added Tax (VAT) system, identified shortcomings, and proposed legislative amendments or additions to address these shortcomings. The research was conducted within an interpretative post positivism paradigm, applied a qualitative research methodology, and a doctrinal research method. A detailed review of the literature was conducted to establish the theoretical basis of a good tax system and the theory underpinning indirect and consumption taxation. The literature review also included an in-depth analysis of t

APA, Harvard, Vancouver, ISO, and other styles

25

Onji, Kazuki. "Taxation and the behavior of corporate groups /." Diss., Connect to a 24 p. preview or request complete full text in PDF formate. Access restricted to UC campuses, 2005. http://wwwlib.umi.com/cr/ucsd/fullcit?p3208600.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Ndofula, Elizabeth Jaria. "Economic appraisal of changes to the South African tax system since 1990." University of the Western Cape, 2013. http://hdl.handle.net/11394/4312.

Full text

Abstract:

Magister Economicae - MEcon<br>Countries reform their tax systems to improve economic and administrative efficiency, the impact on income distribution and their revenue-raising capacity. Globalisation has also affected the fiscal autonomy of countries and resulted in the reality of tax competition. The South African tax authorities have made significant changes to the tax system in over the past 20 years. The first phase occurred after the publication of the Margo Commission’s report in 1987 and the second phase followed the work done by the Katz Commission since 1996. The objectives of the re

APA, Harvard, Vancouver, ISO, and other styles

27

Naritomi, Joana. "Essays in Public Finance and Development Economics." Thesis, Harvard University, 2014. http://dissertations.umi.com/gsas.harvard:11504.

Full text

Abstract:

This dissertation comprises three chapters. The first chapter investigates whether consumers can help governments improve firm compliance with the Value Added Tax. It exploits quasi-experimental variation from a government program from Sao Paulo, Brazil that created monetary rewards for consumers to ask for receipts. To assess how incentives to consumers can be effective despite potential collusion opportunities, I construct datasets for 1 million firms, 40 million consumers, and 2.7 billion receipts. I estimate that revenue reported in retail increased by at least 22% over four years. The es

APA, Harvard, Vancouver, ISO, and other styles

28

Chinyati, Deliah Tavagwisa. "An examination of the relationship between input tax and taxable supplies according to the Value Added Tax Act 89 of 1991." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/65640.

Full text

Abstract:

This dissertation paper discusses the relationship between input tax and taxable supplies according to the VAT Act. Value added tax (VAT) is the tax that is charged on each transaction in the production and distribution chain of a manufactured product. VAT was introduced for the first time in South Africa in September 1991 at 10 per cent and is regulated by the Value Added Tax Act 89 of 1991. South Africa is among the many countries in the world that charge VAT. It is the final consumer who carries the tax burden.Output tax is defined as the tax charged by any vendor on the goods or services s

APA, Harvard, Vancouver, ISO, and other styles

29

Sezgin, Fevza. "Value-added Tax In European Taxation System And Harmonization Of Vat During The Integration Process Of Turkey." Master's thesis, METU, 2007. http://etd.lib.metu.edu.tr/upload/12608829/index.pdf.

Full text

Abstract:

This thesis analyzes tha value added tax (VAT) in the European Union (EU). Primarily,the issue of tax harmonization and legal basis of tax harmonization in the context of European Union is studied. Furthermore, this thesis makes a comparision of VAT legislation in the EU and Turkey and identifies differences between the EU VAT system and Turkish VAT Law.Lastly, within the framework of finding similarities between Turkish and EU VAT legislation,the thesis tries to examine whether major harmonization laws are needded to be adopted in the accession process in the field of VAT.

APA, Harvard, Vancouver, ISO, and other styles

30

Lebos, Jared Joseph. "Value-added tax and financial services." Thesis, 2017. https://hdl.handle.net/10539/24786.

Full text

Abstract:

Value-added tax (VAT) and similar taxes known as General Sales Tax (GST) are indirect taxes which are currently levied in over 150 countries world-wide. The republic of South Africa (South Africa) introduced VAT through the enactment of the Value-added Tax Act 89 of 1991. Financial services are exempt, by the Value-Added Tax Act 89 of 1991, largely due to the South African VAT system being based on the New Zealand GST system. It is generally accepted that in theory financial services should be subjected to Value-Added Tax. This study will outline the VAT effects of certain common financial s

APA, Harvard, Vancouver, ISO, and other styles

31

劉耀升. "Value-added Tax on Network Transaction." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/33868268157413020331.

Full text

Abstract:

碩士<br>國立雲林科技大學<br>會計系<br>104<br>Abstract In recent years, the rapid development of online shopping and Internet commerce transaction amount increased rapidly, many traditional physical stores have started to use e-commerce sales channel to sell merchandise, selling goods such network assessment and assessment of how readily become the most important issues. Therefore, this study on how online transactions levied sales tax, were discussed. This study can be broadly summarized several key elements: What online transactions (e-commerce) and its business model, and transactions within the c

APA, Harvard, Vancouver, ISO, and other styles

32

Nakamba-Kabaso, Pamela Mambwe. "Reforming the value added tax in Zambia." Thesis, 2011. http://hdl.handle.net/10539/9626.

Full text

Abstract:

This study analyses the reform of value added tax (VAT) in Zambia. It does so by firstly, empirically establishing who pays VAT and secondly by investigating the economic impact of broadening the VAT base. Two options on reforms to broaden the VAT base are considered using a computable general equilibrium model which specifies a VAT with rebates. These are: (a) broadening the VAT base to all sectors and (b) broadening the VAT base to the agricultural sectors except the maize sector which is the source of the country’s staple. The results in general suggest that VAT is mildly regressive.

APA, Harvard, Vancouver, ISO, and other styles

33

Lin, Ching-Jung, and 林京蓉. "The Research Of The Tax Punishment－Tax Collection Act And Value-added and Non-value-added Business Tax Act As The Center." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/c2z8n3.

Full text

APA, Harvard, Vancouver, ISO, and other styles

34

SHAO, CHING-LUN, and 邵正倫. "Does China reduce tax by replacing the Business Tax with Value-Added Tax?" Thesis, 2017. http://ndltd.ncl.edu.tw/handle/34592134706292155495.

Full text

Abstract:

碩士<br>逢甲大學<br>財稅學系<br>105<br>In the context of the international financial crisis, China has started to reduce the repeating taxation, the implementation of structural tax cut and the promotion of industrial restructuring.The purpose of this study is to check does China reduce the burden of the Business Tax with Value-Added Tax using threshold regression model? First, this study summarizes the literatures related to the increase in the past, and sets out the variables that affect the corporate tax.In this paper, we adopted 1293 listed companies' financial data from 2008 to 2015 in CSMAR to

APA, Harvard, Vancouver, ISO, and other styles

35

Kim, Sok Bom. "A value-added tax (VAT) and the federal income tax reform /." 2008. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3314820.

Full text

Abstract:

Thesis (J.S.D.)--University of Illinois at Urbana-Champaign, 2008.<br>Source: Dissertation Abstracts International, Volume: 69-05, Section: A, page: 1960. Adviser: Richard L. Kaplan. Includes bibliographical references (leaves 127-131) Available on microfilm from Pro Quest Information and Learning.

APA, Harvard, Vancouver, ISO, and other styles

36

Chou, Hsiang-Yin, and 周香吟. "A Study of falsely input tax on value-added business tax." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/16831852334444762130.

Full text

Abstract:

碩士<br>國立中興大學<br>高階經理人碩士在職專班<br>98<br>In our value-added business tax system, uniform invoices specifying business tax can deduct input tax from output tax and shall be refunded the amount of business tax overpaid on goods or services subject to zero-tax-rate and fixed assets obtained. The uniform invoice is general as security with value. Thus, there is market of false invoice, resulting in the reduction of tax income for the country. Understanding how both the supply and demand manage the input tax falsely reported would benefit the audit system on tax. The subjects of this study are the crim

APA, Harvard, Vancouver, ISO, and other styles

37

Chan, Shu-Wen, and 詹淑雯. "Tax Planning Methods for the Value-Added Tax of Mainland China." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/dcg33c.

Full text

Abstract:

碩士<br>東吳大學<br>會計學系<br>93<br>This study is to provide useful tax planning methods for Mainland China’s Value-Added Tax, and to survey the actual applications of these tax-planning methods. This research is carried out with Likert Scale to measure opinions of questionnaire subjects, including CPAs and Taiwanese businessmen in Mainland China. In addition, five experts are interviewed to explain the results of the questionnaires. These five experts include two CPAs, two financial executives of Taiwanese enterprises, and one Professor specializing in tax affairs of Mainland China. The findings of t

APA, Harvard, Vancouver, ISO, and other styles

38

Nga, Vu Thi Hoang, and 武氏黃娥. "The effect of Value Added Tax in Vietnam." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/cgw4qn.

Full text

Abstract:

碩士<br>長庚大學<br>商管專業學院<br>106<br>Value added tax has been gradually being perfected and overcome inherent problems in the transition period, and it has played role in the volatile economy. In the enterprise, the output of Value added tax is the responsibility of the enterprise to pay to the state budget, the input of Value added tax is the right to be deducted or refunded by the enterprise. The problem now is how the Value added tax law is implemented in accordance with the regulations to ensure revenue for the state budget and the interests of businesses. Since its inception so far, the value a

APA, Harvard, Vancouver, ISO, and other styles

39

MING, HSU SHU, and 徐淑敏. "A Case Study of Value-added Tax Dispute." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/47348598337614762034.

Full text

Abstract:

碩士<br>國立臺灣科技大學<br>管理研究所<br>104<br>Recently, due to rapid development in business activity, competition in the markets, and further pursuit for profits, the transaction and management model were forced for improvements on continues creativity. Such result had complicated the trading methodology, including logistics, cash flows, receipt flows, and other law issues related with the transaction participants. The case is about value-added tax dispute between a well-known foreign chained clothes corporation with its cooperated retailer stores. Because the corporation formed its own type of unprecede

APA, Harvard, Vancouver, ISO, and other styles

40

Wang, Ching-Ling, and 王靜琳. "A Study on Taiwanese Value-added Business Tax." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/92811731877129688626.

Full text

Abstract:

碩士<br>國立雲林科技大學<br>會計系研究所<br>99<br>VAT is a consumption tax system which is levied mainly on consumer behavior. By its very nature, because the buyer has the tax burden passed on to the nature, VAT tax belongs to indirect tax. VAT tax levied with both the effect of income redistribution and tax increases, which has a close relation with social economy development of the pulse. Therefore, with the implementation of VAT tax in 1986, it has a significant impact on business tax levied and the social economy system. The implementation of VAT in Taiwan has been more than 25 years so far, among th

APA, Harvard, Vancouver, ISO, and other styles

41

Liao, Chung-chang, and 廖瓊正. "The Study of Value-Added Tax of Taiwan." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/6b5vgf.

Full text

Abstract:

碩士<br>國立中山大學<br>中山學術研究所<br>95<br>The purpose of this research is how to increase tax revenue, focusing on the current status of Value-added business tax. This research discusses tax reform and ways to improve the economy. Surveys are conducted with questions involving policy, standards, and sales tax as a whole. The content of the policy portion is increasing the business tax rate, the reason being: 1.to increase tax revenues; 2.the rate of business tax is lower than that of other countries. Increasing the business tax rate can increase tax revenue, but will increase prices, ultimately placing

APA, Harvard, Vancouver, ISO, and other styles

42

Tien, kueiAn, and 田桂安. "Punishment for Violating the Duty to Act and Tax Evasion Punishment for Value-added and Non-value-added Business Tax Act." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/40119739425159097794.

Full text

APA, Harvard, Vancouver, ISO, and other styles

43

Sen, Astha. "Essays on Sub-National Value Added Tax of India and Tax Incidence." 2015. http://scholarworks.gsu.edu/econ_diss/112.

Full text

Abstract:

The three essays of this dissertation inform tax policy design. It is a compilation of empirical and experimental research work. The first and the second essays explore the performance of a recent tax policy reform at the sub-national level in India in terms of revenue efficiency as well as economic efficiency. India is among the only three countries in the world to have adopted a sub-national VAT. Therefore, empirically examining its performance not only improves the understanding of this important tax policy reform but also informs tax policy decision-making at the sub-national level in othe

APA, Harvard, Vancouver, ISO, and other styles

44

Chang, Kuo-Hsien, and 張國賢. "A Study of Tax Reform in China:The Case of Value-Added Tax." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/d5tm7d.

Full text

Abstract:

碩士<br>銘傳大學<br>社會科學院國家發展與兩岸關係碩士在職專班<br>92<br>Globalization made China the world’s largest recipient of FDI. Investments poured in from all different countries; among them, Taiwan still came out in front. With “push” from insider (economic structural adjustment) and “pull” from outside (China’ preferential policies), nowadays, there are about 68,000 Taiwanese corporations or a half million businessmen doing business in the mainland. Since tax exemption is a central element in China’s preferential policies, it’s tax regime and reform measures are undoubtedly among the overriding concerns of those

APA, Harvard, Vancouver, ISO, and other styles

45

Liu, Cheng-Fang, and 劉正芳. "The Study of Sales Tax in Mainland China(including value added tax、excise tax、business tax）." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/23546828275378958731.

Full text

Abstract:

碩士<br>淡江大學<br>大陸研究所<br>87<br>In order to implement the taxation reformed in 1994.Mainland China''s government was aimed at foreign business to initiate tax examination in the end of 1997. In 1998，Mainland China''s government set a goal of tax examination sum of RMD. 80,000,000,000，so the businessmen from Taiwan to Mainland China must understand the tax regulations in Mainland China. There are five chapters in this paper: Chapter 1: "Introduction"，explain the motivation and purpose，limits and outline of this study. Chapter 2: "Tax policy of Mainland China"，include the evol

APA, Harvard, Vancouver, ISO, and other styles

46

Huei-Ling, Huang, and 黃惠玲. "A Study of Value-added Tax in Mainland China." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/52777443009202010387.

Full text

Abstract:

碩士<br>淡江大學<br>大陸研究所碩士在職專班<br>91<br>Several domestic factors have been driving industries in Taiwan to invest and set up branches in China, including increased environmental regulations and awareness, increased labor cost, industries in transition, political instability and so on. Seeking a better environment where business can be further expanded and facilitated, industries in Taiwan have realized that such trend is inevitable if sustainable development for the industry is to be achieved. With economic liberalization and reforms, China has attracted an avalanche of Taiwanese and foreign inves

APA, Harvard, Vancouver, ISO, and other styles

47

Chen, Chun-Lien, and 張春蓮. "The Study of Evasion Detection of Value-Added Tax." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/4w69sr.

Full text

Abstract:

碩士<br>國立臺中科技大學<br>企業管理系事業經營碩士班<br>101<br>From the practice of current business tax, the business entity usually evades the business tax against invoice and business income skipping and input tax and expense padding. How to block the tax skipping, especially for the severe tax skipping by limited human resource has been the biggest goal that the taxing authority shall strive for. This study detects the evasion of value-added tax and further carries out positive research against the creation of decision tree, discriminant analysis, logistic binary regression model. The result shows that the accu

APA, Harvard, Vancouver, ISO, and other styles

48

吳麗皙. "The effect of value-added tax on business management." Thesis, 1987. http://ndltd.ncl.edu.tw/handle/49493104731994328340.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

Chuang, Hung-Yu, and 莊弘伃. "The Study of Value-added Tax on Electronic Transactions." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/2e9ex5.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Hsien, Chang Kuo, and 張國賢. "A Study of Tax Reform in China: The Case of Value-Added Tax." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/477h5q.

Full text

Abstract:

碩士<br>銘傳大學<br>社會科學院國家發展與兩岸關係碩士在職專班<br>92<br>Abstract Globalization made China the world’s largest recipient of FDI. Investments poured in from all different countries; among them, Taiwan still came out in front. With “push” from insider (economic structural adjustment) and “pull” from outside (China’ preferential policies), nowadays, there are about 68,000 Taiwanese corporations or a half million businessmen doing business in the mainland. Since tax exemption is a central element in China’s preferential policies, it’s tax regime and reform measures are undoubtedly among the overridi

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!