Value Added Tax and Economic Development: Focus on Human Capital Development by Kuyebi Favour Orejesuoluwapo, Omodero Cordelia Onyinyechi

Subjects: “…value added tax…”
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Redemption of Shares or Stocks and Their Influence on Tax Obligation in Value Added Tax by Jakub Piętka

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Blockchain-Based Value-Added Tax System: A Systematic Review by Vahideh Ghanooni Shishavan, Shaban Elahi, Sadegh Dorri Nogoorani, Ali Yazdian Varjani

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PROBLEMS OF VALUE ADDED TAX TAXATION OF DISTRIBUTION TRANSACTIONS OF SOFTWARE IN RUSSIA by S. Kravchuk

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Budgetary Vat Refund to Agricultural Producers: Analysis of National Tax and Customs Legislation by Yuriy Lupenko, Andriy Lupenko, Svitlana Andros, Yurii Yarmolenko

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Développement territorial autonome ou assisté by Gaël Lagadec

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Specific Features of Counteracting VAT Evasion: Experience of Ukraine and Foreign Countries by N. S. Horobets

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Legal status of firefighting entities under the new Firefighting Act and some tax observations by Dragan Zlatović, Damir Vlaić

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Serbest Bölgelerde Vergi Uygulamalarının Yeni Düzenlemeler Çerçevesinde Değerlendirilmesi by Sevgi Sumerli Sarıgül, Betül Altay Topcu

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Budgetary VAT Compensation as a Tax-Budgetary Tool for Fiscal Consolidation in Public Finances by Viktor Synchak, Yuriy Yarmolenko

Subjects: “…value-added tax…”
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Assessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization by A. V. Zakharova, L. S. Samodelko, E. A. Kirova

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A data control framework for SAF-T reporting: A process-based approach by Jerzy Auksztol, Magdalena Chomuszko

Subjects: “…value added tax (vat)…”
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Tax revenue econometric estimation by Elena Mačiulaitytė, Rimantas Rudzkis

“…There is also analyzed value added tax (VAT) as it brings the biggest share of Lithuanian National budget and economic factors that influence VAT revenue. …”
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The New Federal Fiscal Equalisation System 2020: First Results and Evaluation by André W. Heinemann

“…The focus now lies on the vertical distribution of the value-added tax, whereas for the fiscal capacity equalisation only revenue of the Laender are used as before. …”
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Economic Cycle Policy — Post COVID-19 by Überblick

“…Some assess above all the temporary reduction of the value added tax as too general to provide an economic stimulus. …”
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Functions of the VAT, actual problems of administration by N. Z. Zotikov

“…Value added tax (hereinafter – VAT), like other taxes, has certain functions, among which regulatory, incentive, fiscal functions are distinguished. …”
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Analysis of Income Attribution of Consumption Tax in China’s Central and Local Government by Yanguo Han, Wenchao Zhao, Haixia Hao, Xianfeng Zhang, Jingjing Zhou

“…After the policy to replace the business tax with a value-added tax was launched, local finance has encountered greater difficulties. …”
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Long-Term Asymmetric Impact of VAT on Domestic Investment in Nigeria by Nurudeen Abu, Blessing Izuagie, Onyewuchi Amaechi Ben-Obi

“… We employ a non-linear ARDL (NARDL) technique to explore long-term asymmetric influence of value added tax (VAT) on domestic investment using quarterly data for Nigeria from 1994 to 2021. …”
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Tax regulation of innovation activities by N. Z. Zotikov

“…The purpose of the article is tax incentives for investment activities by the methods provided by the Tax Code of the Russian Federation (hereinafter referred to as RF, Russia) in federal districts using the example of value added tax, corporate property tax, and corporate profit tax. …”
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TAXATION AND ECONOMIC DEVELOPMENT IN NIGERIA by Adebowale Ogunsola

“…Using regression analysis, the study found that company income tax (CITX) and value added tax (VATX) positively and insignificantly influence real gross domestic product, however, the influence of education tax (EDTX) is negligible. …”
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