- Reforming indirect taxes and labour levies. // OECD Economic Surveys: Brazil;Jul2009, Issue 14, p75
The complexities and fragmentation of Brazil's tax system make it particularly onerous to enterprises, making it a priority for reform. The state-level VAT has often been used as an industrial policy instrument, resulting in predatory tax competition among the states. Remaining federal levies on...
- VYBRANÃ‰ ASPEKTY KAUZALITY DAÅ‡OVÃ‰ INCIDENCE. Hájek, Ladislav; Hamplová, Eva; Jedlička, Pavel; Kovárník, Jaroslav // E + M Ekonomie a Management / E+M Economics & Management;2013, Vol. 2013 Issue 4, p158
Tax could be defined as mandatory, irreversible, non-purpose, non-equivalent payment into the public budget. There are two important types of taxes in every tax system, namely direct and indirect taxes. This article is focused on important part of current tax theory and tax policy which explains...
- Gold dealers - anti-fraud scheme. // Accountancy;Nov83, Vol. 94 Issue 1083, p9
Introduces a special value-added tax (VAT) accounting scheme in Great Britain available for transactions in gold bullion, coin and scrap. Direct payment of VAT by the purchaser; Voluntary participation in the scheme; Details of the scheme contained in a leaflet from Customs.
- TAX NOTES NORTHERN IRELAND. Lockington, Ian // Accountancy Ireland;Oct2011, Vol. 43 Issue 5, p76
The article offers author's insights on developments in tax legislation of Northern Ireland. It states the proposal for increased access to small profits' corporation tax rate, as well as the election deadline for groups with December 31, 2010 year-ends, falling under Great Britain's Worldwide...
- VAT: a matter of consequence--Part II. Landon, Peter // Accountancy;Mar1980, Vol. 91 Issue 1039, p58
Part II. This article focuses on the impact of value added tax (VAT) legislation in Great Britain on transactions in land and employees. In the previous article VAT was put forward as a factor worth considering in a variety of business situations. Equally relevant is its impact on transactions...
- DJELATNOSTI SLUÅ½BENIKA SEKTORA ZA PROVOÄENJE I POÅ TIVANJE CARINSKIH I PORESKIH ZAKONSKIH PROPISA. Ćosić, Elvir // Business Consultant / Poslovni Konsultant;maj2013, Vol. 5 Issue 24, p94
Bosnia and Herzegovina's reform of its fiscal sovereignty began in 2003. The adoption of the Law on Indirect Taxation. The establishment of the Indirect Taxation Authority (ITA), the unification of the customs system and the introduction of value added tax is a milestone in the fiscal...
- Finance Bill 2007 Part 1 -- Budget Implementation. O'Brien, Mary // Accountancy Ireland;Feb2007, Vol. 39 Issue 1, p72
The article presents an outline of the measures introduced in the Budget Implementation 2007 speculated to be implemented in Finance Bill 2007 in Europe. Under business taxation covers the revision of the rules for preliminary corporation tax and enhancing incentives for research and development...
- VALUE-ADDED TAX IN THE CONTEXT OF UKRAINIAN LEGISLATION ADAPTATION TO LEGISLATION OF EU. Semenko, T. M. // Actual Problems of Economics / Aktual'ni Problemi EkonomÃ¬ki;Oct2011, Vol. 124 Issue 10, p221
The article carries out the legal analysis of the EU legislation in the field of indirect taxation comparing the Sixth Directive of Advice of 77/388/EES with the Internal Revenue Code of Ukraine and establishing the divergences in them, also offering ways to remove these divergences.
- Exide Industries, Jubilant Foodworks, Asian Paints, ITC to benefit once GST Bill is passed. // FRPT- FMCG Snapshot;12/21/2014, p5
The article reports on the approval of the Goods and Services Tax (GST) Amendment Bill by the Union Cabinet of India and mentions its impact on the indirect taxation system in 2014.