Use this url to cite publication: https://cris.mruni.eu/cris/handle/007/39653
Factors affecting value added tax revenue
Type of publication
Straipsnis kitoje duomenų bazėje / Article in other database (S4)
Author(s)
Author(s) | |
---|---|
Bikas, Egidijus | Vilniaus universitetas |
Title [en]
Factors affecting value added tax revenue
Date Issued
Date Issued |
---|
2013 |
Extent
p. 41-49
Is part of
European scientific journal. Kocani : European Scientific Institute, 2013, special edition, No. 1.
Description
1st Annual International Interdisciplinary Conference, AIIC 2013, 24-26 April, Azores, Portugal : proceedings
Field of Science
Keywords (en)
Abstract (en)
This article examines the concept of value added tax, the notion of the tax, the EU directives governing the tax rate base as well as the change of standard rate in European Union countries. The paper also analyses the relationship between the VAT revenue and macroeconomic indicators: gross domestic product, gross domestic product per capita, consumption expenditure, household consumption expenditure, government consumption expenditure, export, import and unemployment in the country in an attempt to construct a model that describes the significance of VAT revenue collected. The article aims to analyse the key factors influencing value-added tax collection in the European Union countries.
Is Referenced by
Type of document
type::text::journal::journal article::research article
ISSN (of the container)
1857-7881
1857-7431
eLABa
4816371
Coverage Spatial
Makedonija / North Macedonia (MK)
Language
Anglų / English (en)
Bibliographic Details
14