scholarly journals Value Added Tax and Its Influence on Pricing and Price Decision Making of Companies – A Case Study

2021 ◽  
Vol 91 ◽  
pp. 01009
Author(s):  
Anna Kubjatkova ◽  
Anna Krizanova ◽  
Veronika Jurickova
Keyword(s):  
Decision Making ◽  
Value Added ◽  
Selling Price ◽  
Value Added Tax ◽  
Price Decision ◽  
Complex Process ◽  
Analysis And Synthesis ◽  
The Difference ◽  
The Impact

Pricing is a complex process that is influenced by many factors, which companies must constantly take into account when creating prices. The final selling price is formed by various influences, including the impact of value added tax (VAT). This tax affects all final consumers, but it also affects the businesses themselves in setting their sales prices. The main goal of this paper is to analyze the impact of VAT on pricing and to prove the fact that VAT values affect both the payer and the non-payer of VAT, if they buy from the VAT payer. The purpose is to point out the difference in the selling price between these two entities and thus to prove the influence of VAT on their pricing. In this paper, the methods of induction and deduction were used, as well as methods of analysis and synthesis. Based on the performed analyzes, we proved the influence of VAT on the pricing of both the payer and the non-payer of VAT, while the difference is observable in the amount of their selling price and tax liability.

An analysis of the impact of fiscalisation on value added tax collections: a case study of Harare category C VAT registered operators

2015 ◽  
Vol 4 (3) ◽  
pp. 278
Author(s):  
Tapiwa Dalu ◽  
Ngoni Linda Mashingaidze ◽  
Vincent Gamuchirayi Maposa ◽  
Stanford Pabwaungana
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
The Impact

scholarly journals The Impact of Taxpayer’s Realization of the Determinants of Applying Value Added Tax on Tax awareness in Saudi Arabia: A Case Study in Tabuk region: أثر إدراك المكلفين لمحددات تطبيق ضريبة القيمة المضافة على الوعي الضريبي في المملكة العربية السعودية: دراسة على منطقة تبوك

2020 ◽  
Vol 4 (10) ◽  
Author(s):  
Oglah Nawash Ershaid
Keyword(s):  
Saudi Arabia ◽  
Value Added ◽  
Payment Method ◽  
Value Added Tax ◽  
Registration Method ◽  
Tax Rate ◽  
Study Results ◽  
The Impact ◽  
Compulsory Registration

This study aims to identify the impact of taxpayer’s realization of the determinants of applying value added tax on tax awareness in the Saudi Arabia and applied early in 2018. In the light of reviewing the related studies, VAT system, and VAT implementing regulation, a questionnaire about VAT determinants was designed and disseminated to 88 VAT payers in Tabuk region. After analyzing data, this study revealed that applying VAT can be affected by a group of determinants (tax rate, compulsory registration limit, fines, payments, accounting basis, payment method, tax self-censorship, organizational structure of tax administration, learning and training, voluntary registration. This study also revealed that there is a statistically significant effect of taxpayer’s realization of legislation determinants (tax rate, compulsory registration method, fines, payments) and technical determinants (accounting basis, payment method, tax self-censorship) on tax awareness. In light of study results, we recommend to increasing tax knowledge attention, expanding its tools at all school education stages, and increasing the expansion of tax knowledge and dissemination culture at the higher education stage to increase tax awareness.

scholarly journals GST in India – Deal Maker or Breaker for Distributers

2020 ◽  
Vol 9 (1) ◽  
pp. 885-894
Keyword(s):  
Value Added ◽  
Tax Structure ◽  
Value Added Tax ◽  
Playing Field ◽  
Goods And Services ◽  
The Past ◽  
Distribution Process ◽  
The Impact ◽  
Different Levels

When GST was implemented in India in the year 2017, there was a sea of change in the way in which tax was collected. In the Distribution process where there was different levels of partners involved there was collection of taxes in different stages which was followed till the implementation of GST. In this case study in order to familiarize the students with the evolution of the GST system and the impact of it on the channel partners we are looking at the case of Mr.Kumar , he had started his distribution agency Pitambar Distributors in 1986 the tax structure for a distributor in India had - value added tax, octroi and service tax .In 2006 the first step towards the implementation of GST - Goods and Services Tax was taken which became a reality and came into being by July 2017.The Post GST Scenario changed the playing field for FMCG companies which automatically reflected on their channel members namely distributers like Pitamber Industries. In this context with the data available from Pitambar agencies in the past year Mr.Kumar has to now rethink his strategies and decide whether to continue in the same business or not. This case can be used to identify the impact of GST on The FMCG Sector, Chart the progress of GST till date, to familiarize students regarding distribution processes and the implication of GST on the same, to identify impact on sales of different category of FMCG products after the implementation of GST

scholarly journals Decision-Making Processes in Controlling Exposure to Sunlight Supported by Simulation Tools: A Case Study in Warm Weather

Energies ◽  
2021 ◽  
Vol 14 (14) ◽  
pp. 4100
Author(s):  
Mariana Huskinson ◽  
Antonio Galiano-Garrigós ◽  
Ángel Benigno González-Avilés ◽  
M. Isabel Pérez-Millán
Keyword(s):  
Decision Making ◽  
Global Analysis ◽  
Energy Performance ◽  
Information Modeling ◽  
The European Union ◽  
Evaluation Tool ◽  
Simulation Tools ◽  
Building Information ◽  
The Impact

Improving the energy performance of existing buildings is one of the main strategies defined by the European Union to reduce global energy costs. Amongst the actions to be carried out in buildings to achieve this objective is working with passive measures adapted to each type of climate. To assist designers in the process of finding appropriate solutions for each building and location, different tools have been developed and since the implementation of building information modeling (BIM), it has been possible to perform an analysis of a building’s life cycle from an energy perspective and other types of analysis such as a comfort analysis. In the case of Spain, the first BIM environment tool has been implemented that deals with the global analysis of a building’s behavior and serves as an alternative to previous methods characterized by their lack of both flexibility and information offered to designers. This paper evaluates and compares the official Spanish energy performance evaluation tool (Cypetherm) released in 2018 using a case study involving the installation of sunlight control devices as part of a building refurbishment. It is intended to determine how databases and simplifications affect the designer’s decision-making. Additionally, the yielded energy results are complemented by a comfort analysis to explore the impact of these improvements from a users’ wellbeing viewpoint. At the end of the process the yielded results still confirm that the simulation remains far from reality and that simulation tools can indeed influence the decision-making process.

Application of PCA with georeferenced data in the tourism industry: A case study in the province of Córdoba, Argentina

2021 ◽  
pp. 135481662098768
Author(s):  
Laura I Luna
Keyword(s):  
Decision Making ◽  
Principal Components ◽  
Spatial Data ◽  
Local Development ◽  
Value Added ◽  
Tourism Industry ◽  
Methodological Innovation ◽  
Spatial Principal Components ◽  
Components Analysis

The spatial analysis of tourism industries provides information about their structure, which is necessary for decision-making. In this work, tourism industries in the departments of Córdoba province, Argentina, for the 2001–2014 period were mapped. Multivariate methods with and without spatial restrictions (spatial principal components (sPCs) analysis, MULTISPATI-PCA, and principal components analysis (PCA), respectively) were applied and their performance was compared. MULTISPATI-PCA yielded a higher degree of spatial structuring of the components that summarize tourism activities than PCA. The methodological innovation lies in the generation of statistics for multidimensional spatial data. The departments were classified according to the participation of tourism activities in the value added of tourism using the sPCs obtained as input of the cluster fuzzy k-means analysis. This information provides elements necessary for appropriately defining local development strategies and, therefore, is useful to improve decision-making.

Impact of CEDIT recommendations: An example of health technology assessment in a hospital network

2006 ◽  
Vol 22 (2) ◽  
pp. 161-168 ◽  
Author(s):  
Florence Bodeau-Livinec ◽  
Emmanuelle Simon ◽  
Catherine Montagnier-Petrissans ◽  
Marie-Eve Joël ◽  
Elisabeth Féry-Lemonnier
Keyword(s):  
Decision Making ◽  
Technology Assessment ◽  
Health Technology ◽  
Technological Innovations ◽  
Administrative Staff ◽  
Good Match ◽  
French Hospital ◽  
The Impact ◽  
Widespread Interest

Objectives: The objective of this study is to assess the impact of CEDIT (French Committee for the Assessment and Dissemination of Technological Innovations) recommendations on the introduction of technological innovations within the AP-HP (Assistance Publique–Hôpitaux de Paris), the French hospital network to which this body is attached.Methods: In 2002, a study based on semidirective interviews of fourteen people affected by these recommendations and a case study relating to thirteen recommendations issued between 1995 and 1998 were conducted.Results: The CEDIT is very scientifically reputable among interviewees. There is generally widespread interest for the recommendations. They are used as decision-making tools by administrative staff and as negotiating instruments by doctors in their dealings with management. Based on the case study, ten of thirteen recommendations had an impact on the introduction of the technology in health establishments. One recommendation appears not to have had an impact. Furthermore, the impact of two technologies was impossible to assess.Conclusions: This study highlights the significant impact of recommendations arising from a structure that is attached to a hospital network and the good match between CEDIT's objectives and its assignments.

Innovation Failure: Losing Sight of the Big Picture

2013 ◽  
Vol 14 (4) ◽  
pp. 301-306 ◽  
Author(s):  
Anna Fortoul Obermöller
Keyword(s):  
Teaching And Learning ◽  
Innovation Process ◽  
Multiple Perspectives ◽  
Passenger Car ◽  
Complex Process ◽  
Significant Step ◽  
Big Picture ◽  
Entrepreneurial Activities ◽  
The Impact

The Case Study section of the International Journal of Entrepreneurship and Innovation serves two purposes. First, the case studies presented are concerned with problematical issues that are pertinent to students of entrepreneurship. Thus they constitute appropriate teaching and learning vehicles on a variety of postgraduate and undergraduate programmes. Each case study is accompanied by a set of guidelines for the use of tutors. Second, it is envisaged that those engaged in entrepreneurial activities will find the cases both interesting and useful. The case of PSA Peugeot Citroën's electric passenger car is an example of an innovation perceived as a failure because of its disappointing sales volume. Yet, by limiting our assessment of the electric passenger car to a short-term perspective, we may miss out on an essential part of its value. As part of a wider innovation process, the electric passenger car project is a significant step for PSA in its expertise regarding electric vehicles. Key learning outcomes: (a) to understand that innovation is a complex process with fuzzy frontiers, both in time and space; (b) to understand that innovation is a long-term investment with spillovers into other projects; (c) to be aware of the multiple perspectives that may be adopted when examining innovation; and (d) to be aware of the impact of labelling a project a failure.

scholarly journals Dynamic Integrated Model for Assessing Fisheries: Discard Bans as an Implicit Value-Added Tax

2021 ◽  
Author(s):  
Jose Maria Da Rocha ◽  
Javier García-Cutrín ◽  
Maria-Jose Gutiérrez ◽  
Raul Prellezo ◽  
Eduardo Sanchez
Keyword(s):  
Value Added ◽  
Point Of View ◽  
Value Added Tax ◽  
Biological Variables ◽  
A Value ◽  
Long Run ◽  
The Social ◽  
Negative Effect ◽  
Short Run ◽  
The Impact

AbstractIntegrated economic models have become popular for assessing climate change. In this paper we show how these methods can be used to assess the impact of a discard ban in a fishery. We state that a discard ban can be understood as a confiscatory tax equivalent to a value-added tax. Under this framework, we show that a discard ban improves the sustainability of the fishery in the short run and increases economic welfare in the long run. In particular, we show that consumption, capital and wages show an initial decrease just after the implementation of the discard ban then recover after some periods to reach their steady-sate values, which are 16–20% higher than the initial values, depending on the valuation of the landed discards. The discard ban also improves biological variables, increasing landings by 14% and reducing discards by 29% on the initial figures. These patterns highlight the two channels through which discard bans affect a fishery: the tax channel, which shows that the confiscation of landed discards reduces the incentive to invest in the fishery; and the productivity channel, which increases the abundance of the stock. Thus, during the first few years after the implementation of a discard ban, the negative effect from the tax channel dominates the positive effect from the productivity channel, because the stock needs time to recover. Once stock abundance improves, the productivity channel dominates the tax channel and the economic variables rise above their initial levels. Our results also show that a landed discards valorisation policy is optimal from the social welfare point of view provided that incentives to increase discards are not created.

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