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  • Value Added Tax (VAT): evolution and level of timely compliance in the province of Pastaza
    Galo Renato Navas Espín; Nancy Deidamia Silva Álvarez; Manuel Rodrigo Aguilar Carrión Dilemas contemporáneos: educación, política y valores, 06/2019, Volume: VI, Issue: Special
    Journal Article
    Peer reviewed
    Open access

    Taxes are fundamental for the development of a country, and in Ecuador, the taxes in the year 2018 represented 43.4% of the General State Budget (PGE). In the province of Pastaza, the collection for ...
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Available for: NUK, ODKLJ, UL, UM
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  • Soft law and EU VAT: From i... Soft law and EU VAT: From informal to inclusive governance?
    Lamensch, Marie World journal of VAT/GST law, 20/1/2/, Volume: 5, Issue: 1
    Journal Article
    Peer reviewed

    Soft law has for decades played a role in the largely non-harmonized area of EU direct taxation. It more recently appeared in the harmonised area of EU VAT, with the emergence of the VAT Committee ...
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Available for: PRFLJ, UM
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  • Value added tax non‐complia... Value added tax non‐compliance in the car market
    Fedeli, Silvia; Giuriato, Luisa Fiscal studies, March 2023, Volume: 44, Issue: 1
    Journal Article
    Peer reviewed

    We examine value added tax (VAT) non‐compliance in the European Union (EU) car market. This issue is of paramount importance because of the loss of VAT revenue, the profound distortion of market ...
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Available for: FZAB, GIS, IJS, KILJ, NLZOH, NUK, OILJ, SBCE, SBMB, UL, UM, UPUK
6.
  • Grappling with basic VAT co... Grappling with basic VAT concepts in the Australian GST: the meaning of 'supply for consideration'
    Millar, Rebecca World journal of VAT/GST law, 5/28/2014, Volume: 3, Issue: 1
    Journal Article
    Peer reviewed

    The quintessentially eccentric style in which the Australian GST is drafted has led the High Court of Australia to suggest that Australia's GST differs from other value added taxes in respect of the ...
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Available for: PRFLJ, UM
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  • The taxation of cross-borde... The taxation of cross-border interstate sales in federal or common markets
    van Brederode, Robert F; Gendron, Pierre-Pascal World journal of VAT/GST law, 5/10/2013, Volume: 2, Issue: 1
    Journal Article
    Peer reviewed

    The taxation of cross-border transactions within federal or common markets presents significant challenges to the efficient and fair application of VAT. This article discusses the interstate tax ...
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Available for: PRFLJ, UM
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