VAT Reform in Brazil: Adapting to Survive the International Challenges of Economic Digitization

2021 ◽  
pp. 115-129
Author(s):  
Gustavo Fossati
Keyword(s):  
Vat Reform

Distributional Implications of the VAT Reform in the Philippines

2007 ◽  
Vol 07 (153) ◽  
pp. 1 ◽  
Author(s):  
David Locke Newhouse ◽  
Daria Zakharova ◽  
◽  
Keyword(s):  
The Philippines ◽  
Vat Reform

scholarly journals VAT reduction and corporate investment – Based on the civil engineering firm

2020 ◽  
Vol 198 ◽  
pp. 03034
Author(s):  
Mengjiao Zheng
Keyword(s):  
Tax Reform ◽  
Civil Engineering ◽  
Corporate Investment ◽  
Business Investment ◽  
Foreign Literature ◽  
Enterprise Investment ◽  
Engineering Firm ◽  
Vat Reform

Existing studies have shown that VAT reform stimulates business investment. In this paper, civil engineering firm are taken as samples to study whether the reduction of VAT will stimulate the investment of civil engineering firm by referring to the domestic and foreign literature related to enterprise investment in tax reform.

scholarly journals Contesting the Social Contract

2020 ◽  
Vol 64 (2) ◽  
pp. 79-100
Author(s):  
Robin Smith
Keyword(s):  
Social Contract ◽  
Tax Reform ◽  
Business Owners ◽  
Eu Membership ◽  
The Social ◽  
Fiscal Regimes ◽  
State Agents ◽  
Vat Reform ◽  
The Way ◽  
Economic Agency

This article investigates how Istrian business owners challenged the Croatian government’s motivation for and enforcement of fiskalizacija, an automated VAT reform adopted in 2013 as Croatia prepared for EU membership. Fiskalizacija threatened local economic agency and sowed distrust in government. The analysis of this tax reform demonstrates how Istrians envisage their economic agency, rights, and responsibilities. I argue that it is not just the construction of fiscal systems, but how such a system is projected onto society that is fundamental to the development of state-society relations. The way in which a tax reform is put into effect, including the enforcement practices of state agents, shapes how citizens perceive the social contract to be constituted by fiscal regimes.

Impact of VAT Reform on Swedish Restaurants: A Synthetic Control Group Approach*

2019 ◽  
Vol 122 (2) ◽  
pp. 824-850
Author(s):  
Björn Falkenhall ◽  
Jonas Månsson ◽  
Sofia Tano
Keyword(s):  
Control Group ◽  
Synthetic Control ◽  
Group Approach ◽  
Vat Reform

scholarly journals The Legislative Issues and Its Prospects of VAT Reform in China

2011 ◽  
Vol 15 (null) ◽  
pp. 89-110
Author(s):  
한상국 ◽  
Yang Guang Ping
Keyword(s):  
Vat Reform
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