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Famulska, Teresa, and Beata Rogowska-Rajda. "Principle of Vat Neutrality and the Reverse Charge Mechanism." e-Finanse 14, no. 3 (September 1, 2018): 87–97. http://dx.doi.org/10.2478/fiqf-2018-0022.
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AbstractThe principle of VAT neutrality is among the fundamental characteristics of this tax. It is implemented through reduction of VAT output by the amount of VAT input. The right of deduction constitutes an integral part of the VAT mechanism and is intended to free the entrepreneur entirely from the burden of VAT paid for the goods and services purchased within the framework of business activity. However, in certain situations it is possible to shift the obligation to pay VAT to the customer being a taxable person by introducing a reverse charge mechanism. The purpose of the article is to identify the relationship between the implementation of the principle of VAT neutrality and the reverse charge mechanism. The conducted analysis of the essence and functioning of the reverse charge and the detailed findings drawn on its basis allow us to conclude generally that this mechanism does not affect implementation of this principle.
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Kubjatkova, Anna, Anna Krizanova, and Veronika Jurickova. "Value Added Tax and Its Influence on Pricing and Price Decision Making of Companies – A Case Study." SHS Web of Conferences 91 (2021): 01009. http://dx.doi.org/10.1051/shsconf/20219101009.
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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.
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Merkx, Madeleine. "VAT deduction and member state sovereignty: (still) a good idea?" World Journal of VAT/GST Law 7, no. 2 (July 3, 2018): 53–75. http://dx.doi.org/10.1080/20488432.2018.1550163.
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In’kova, A. I., and O. N. Tarasova. "Maintaining separate accounting of VAT costs in the field of medical care: accounting policy and methodology for maintaining separate accounting of VAT costs." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 9 (September 1, 2021): 24–33. http://dx.doi.org/10.33920/med-17-2109-03.
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The article discusses the features of maintaining separate accounting of VAT in the field of medical care and provides recommendations for drawing up an accounting policy when maintaining separate accounting of VAT costs by organizations. The problematic of the article is relevant in the context of the preparation of a VAT tax return and the need to form tax accounting registers for it, which confirm the VAT deductions of the organization. In this regard, when preparing quarterly reports, accompanying documents must be prepared, which are supplemented when maintaining separate accounting of VAT costs with an accounting reference, which determines the share of VAT costs that the organization has the right to set off. To compile the accounting statement of the calculation, one should consider the specificity of the medical organization, and follow the accounting policy of the organization. Thus, the article has prepared an algorithm for creating an organization’s accounting policy in terms of maintaining separate accounting of VAT costs and presents calculations when compiling an accounting reference-calculation that organizations should carry out to create it to prove the legality of VAT deduction.
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KĂştna, Angelika, and Norbert Gyurián. "THE IMPACT OF VALUE ADDED TAX ON CASH FLOWS OF ROAD TRAFFIC COMPANIES IN THE SLOVAK REPUBLIC." CBU International Conference Proceedings 5 (September 22, 2017): 254–60. http://dx.doi.org/10.12955/cbup.v5.935.
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Within the Member States of the European Union, value added tax (VAT) is the most harmonized form of tax from all types of direct and indirect taxes. It does not affect the costs or the revenues of the company, but it affects taxpayers on the other hand. The impact on the company's cash flows is most significantly affected. The basic principle of VAT taxation consists of the following idea. The Member State of final consumption of the goods or services is the state to whom the VAT finally belongs to. The free movement of goods and services between the Member States resulted in many new traffic companies being created. The measure of VAT influence on Cash Flows depends mainly on two impact factors. The first is the length of excessive deduction payment period to taxpayer bank account. The second impact factor is the amount of excessive deduction expressed through money. The objective of this study is an evaluation and quantification of the impact of value added tax on the road traffic companies’ cash flows. The financial burden of traffic companies had an upward trend only during the first and second year of the analyzed period. Since 2006, the financial burden had a downward trend. This decrease was more significant until 2009 (the end of the financial crisis in European countries). After this year, the declining rate had moderated. This development results not only from declining interest rates of the European Central Bank but also from economic growth and development in European countries.
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Khоrеv, A. I., G. V. Belyaeva, A. N. Polozova, and R. V. Nuzhdin. "The optimization procedure in the tax system, the processing organizations." Proceedings of the Voronezh State University of Engineering Technologies 81, no. 1 (July 18, 2019): 357–65. http://dx.doi.org/10.20914/2310-1202-2019-1-357-365.
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An effective process of tax management of processing organizations is the optimization of the tax system, which provides an increase in the mass of tax benefits of taxpayers. For food processing organizations, optimization procedures are of particular importance due to the high and ever-increasing tax burden on economic activity. It has been established that over the past eleven years, the tax burden of processing organizations increased 2.1 times, outpacing its growth rates in organizations of other types of activity by 2.3 times. These relationships are additional arguments in favor of the need to develop optimization procedures, taking into account the specific features of organizations of food production. Carrying out optimization procedures by system and deductive methods provides for the development of a program of relevant measures. As objects of program activities, it is advisable to choose those for which the current tax legislation provides for the greatest number of benefits, and which will bring tangible economic benefits to organizations. The main objects are taxes: income, property, VAT, personal income tax, since each category of these has optimization opportunities for calculating the tax base and reducing the mass of tax payments to the budgets of the respective levels. A brief, meaningful title has been formulated for each program event, the essence of which directly affects the magnitude of such elements of the taxation system as the taxable base, tax payment terms, organizational and methodological parameters for tax calculation, accounting registers of accounting tax policy and others. Detailed explanations are given on individual optimization measures with an indication of regulatory legal acts that allow using a particular benefit or opportunity in taxation practice, and also lists the basic conditions for the application of the recommendations made. Particular attention is paid to the rules of registration of primary documents, as basic accounting units that change during the implementation of specific recommendations. The introduction of the recommended program of optimization procedures into the practice of tax management has a real prospect due to the low-cost financial resources for their implementation, but it will significantly increase the level of tax solvency of the processing organizations.
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Grásgruber, Miloš, and Petra Mísařová. "The specifics of applying value added tax for local authorities." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 3 (2010): 67–78. http://dx.doi.org/10.11118/actaun201058030067.
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If local authorities units carry out an economic activity, are considered to be taxable under Act No. 235/2004 Coll., On Value Added Tax as amended. Adjustment of VAT in all countries of the European Union is based on Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended. The application of this directive is binding for all EU member states and national treatment of VAT may diverge from the Directive only in cases where the Directive permits. Decisions of the European Court of Justice are of considerable importance during the interpretation of the Czech VAT Act.For the municipalities and regions article defines the activities that are considered to be an economic activity and activities that are deemed to exercise of public administration and are not therefore subject to VAT. Further the paper defines the concept of turnover of local authorities. At paper there are evaluating the impact of the application of VAT on municipalities and regions in the provision of the individual fulfillment. Great attention must municipalities and region devote to the problem of correct application of claim to tax deduction if they carry out the exercise of public administration, taxable activities and fulfillments exempt from VAT.
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Karpova, Olga M., and Igor A. Mayburov. "Development of the regulatory function of VAT in Russia: prospects for borrowing the Chinese tax refund practices." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 1 (2020): 178–98. http://dx.doi.org/10.21684/2411-7897-2020-6-1-178-198.
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This article discusses the possible directions for the development of the regulatory function of the value-added tax (VAT) in Russia. The relevance of the study lies in the need to expand the set of tools to support the Russian exports. The aim of this work is to identify the possible directions for the development of the regulatory function of VAT. The authors consider the functions of taxes and prove their thesis about the multifunctionality of VAT. They have distinguished four tax functions: fiscal, regulatory, control, and distribution — and provided the characteristics of each of them. The features of the implementation of the regulatory function of VAT in China are considered. A key feature of the Chinese model is the application of differentiated rates to VAT refund amounts for exporting companies. This practice was introduced a year after the introduction of VAT and today is used as a tool to stimulate (or discourage) foreign trade companies. In addition, the authors have identified three possible ways to use the Chinese experience in Russian conditions. The first direction involves differentiating the amounts of VAT deductions within the framework of the operation of the automated VAT control system (version 2): the most reliable companies receive the most deductions and vice versa. The second area involves the differentiation of VAT deduction amounts within the framework of industry charters: the most trustworthy organizations in the industry receive the largest deductions and vice versa. The third area involves the differentiation of VAT deductions in the framework of national projects: the largest deductions are provided for priority categories of goods. To work in each of these directions, the authors propose a system of export coefficients. An assessment is given of possible distortion of the principle of VAT neutrality, which will inevitably occur when the role of the regulatory function is enhanced.
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Kútna, Angelika, Norbert Gyurián, and Zoltán Šeben. "IMPACT OF THE VAT REVERSE-CHARGE MECHANISM ON THE CASH FLOWS OF CONSTRUCTION COMPANIES IN THE SLOVAK REPUBLIC." CBU International Conference Proceedings 6 (September 25, 2018): 522–28. http://dx.doi.org/10.12955/cbup.v6.1318.
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In 2015, the Slovak Parliament adopted the Law on Amendments to the Law on Value-Added Tax. This law came into force on January 1, 2016. One of the most significant changes was the introduction of a reverse-charge for the provision of construction works. A government statement of its positive influence on the business environment is inconsistent with the two-year experience in the building sector. The main goal of this paper is to establish the reason for the practical effects of the value-added tax reverse-charge mechanism on the construction companies. The hypothesis is that the negative effect on the cash flows of the construction companies increases ‘opportunity costs’ connected to excessive deductions. The paper focuses on evaluating and quantifying such an effect. It presents a comparison of the conditions before and after the adoption of the Act. No. 222/2004 Coll., as amended in 2016 and includes factors that influence costs and cash flows of construction companies. It but does not consider factors related to turnover and the economic situation. The reverse-charge mechanism affects the total of tax owing, the total deductible tax, the total excessive deduction, and the construction companies’ cash flows. In this study, the data from the information system of the Slovak Republic, under the condition of anonymity, are analyzed for the period 2014–2017. The effect of the value-added tax is quantified by way of financial interest expenses. These expenses depend on time limits for the excessive deduction, total of tax owing, and on the excessive deduction amount. Indicators of ‘Financial Burden 1’ and ‘Financial Burden 2’ are calculated. The results show that the Law on Amendments of Value Added Tax has significantly affected the constructions companies since January 2016. The reverse-charge system has not changed the delay in excessive deduction payments to the taxpayer’s bank account. It has changed the amount of excessive deduction expressed through money and the total tax owing. Based on the study results, this change markedly affects the financial burden of construction companies and provides an ‘opportunity cost’ Value Added Tax payers‘ construction company.
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Deeva, T. V. "Digital Technologies in the System of Modern Models of Interaction between Taxpayers and Tax Authorities." Economics and Management 26, no. 8 (September 27, 2020): 840–50. http://dx.doi.org/10.35854/1998-1627-2020-8-840-850.
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The presented study addresses the peculiarities of using digital technologies in the field of interaction between taxpayers and tax authorities.Aim. The study aims to explore the possibilities of introducing advanced digital technologies (Automated Control System (ACS) VAT-2, product labelling, and introduction of online cash registers) into the system of modern models of interaction between taxpayers and tax authorities.Tasks. The authors analyze the specific aspects of implementing ACS VAT-2, product labeling, and online cash registers in business practice and develop recommendations for improving the efficiency of these tools.Methods. This study uses general scientific methods: legal and statistical analysis, synthesis, induction, and deduction.Results. The operating features of ACS VAT-2 are considered, the scheme used by tax authorities to identify organizations benefiting from VAT deduction is shown, and sanctions applied to these entities are described. The study analyzes the operating principle of online cash registers, the major stages of their implementation, and the sanctions applied to entrepreneurs using outdated cash register equipment. In the context of consideration of the mandatory product labeling system, the algorithms for preparing entrepreneurs to the transition towards electronic labeling are examined and the transition periods for specific product groups are estimated.Conclusions. The implementation of ACS VAT-2 digital technologies, online cash registers, and electronic product labeling increases the efficiency of control over product movement along the entire logistics chain and is aimed at preventing tax evasion, particularly with regard to VAT.
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Zhenbo, Bao. "Research on Manufacturing Cash Flow Risk Control Based on the VAT deduction system." International Journal of Economics and Management Studies 7, no. 8 (August 25, 2020): 34–40. http://dx.doi.org/10.14445/23939125/ijems-v7i8p105.
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Phillips, Emir. "Tax Reform Consequent upon an Embedded Single-Rate Vat Just Might Prevent Injustice While Revivifying a Geriatric Uncle Sam." Journal of Public Management Research 1, no. 1 (August 24, 2015): 1. http://dx.doi.org/10.5296/jpmr.v1i1.7710.
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<p class="1"><span lang="EN-US">Economists and legislators have proposed many theories and plans for overhauling the corporate tax system (and the U.S. tax system as a whole); however, this Article argues that any viable proposal should begin with the enactment of a value added tax (VAT).</span></p><p class="1"><span lang="EN-US">As a result of the IRC's unworkably complex corporate section, the United States economy has been hindered by high compliance costs and the loss of business overseas. Overall, a substantial federal VAT is the best option in terms of compliance and administration costs as well as reducing opportunities for federal tax evasion. But merely placing a VAT on top of the existing system would merely send us in reverse by further increasing the variable and substantial fixed costs of administration and compliance. A mere changing of the marginal rates or deduction rules would be insufficient to deal with the systematic problem caused by the yawning federal deficit and the arcane IRC. A VAT rate set too low would impose substantial costs per dollar of additional revenue. Thus, Congress should enact either a federal VAT (15%) capable of significantly reducing the federal deficit or none at all.</span></p>
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Bachynskyi, Vasyl, and Valentyna Pomulieva. "Actual aspects of vat accounting for the purchase of goods." INNOVATIVE ECONOMY, no. 3-4 (May 2020): 175–81. http://dx.doi.org/10.37332/2309-1533.2020.3-4.25.
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Purpose. The aim of the article is highlight the main aspects and current problems of VAT accounting in the purchase of goods and the search for effective solutions for its accounting. Methodology of research. General scientific and specific methods are used in the study: logical analysis, systematic approach, synthesis, induction and deduction, generalization (in the study of current norms and regulations on accounting regulation and display methods, accounting features), abstract and logical (in generalization of theoretical provisions and formation conclusions and suggestions). Findings. The current problems of VAT accounting for the purchase of goods are substantiated. It is proposed to use analytical accounts to reflect the value added tax when purchasing goods. The problematic aspects of the need to accrue VAT liabilities in the case of purchase of goods, their accounting are identified. Proposals have been formed for the use of analytical accounts to account for VAT liabilities. Emphasis is placed on ambiguous interpretations of tax norms and the opinion is expressed on the need for legislative and regulatory regulation of certain issues of value added tax accounting. Originality. Proposals have been developed to improve the accounting of value added tax when purchasing goods, which will ensure the possibility of forming the accounting policy of enterprises on VAT accounting and will contribute to the reliability of accounting, tax reporting and correctness of calculations with the budget. Practical value. The results of the study and the developed proposals can be used by VAT payers in developing the methodology of VAT accounting in their accounting policies and in accounting for value added tax, as well as implemented through legislative changes. Key words: Tax Code, value added tax, accounting, tax credit, tax liabilities, tax invoice.
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Min Park. "Interpretation of Input Tax Non-Deduction for VAT - Focused on Capital Expenditures on Land -." KOOKMIN LAW REVIEW 22, no. 1 (August 2009): 211–38. http://dx.doi.org/10.17251/legal.2009.22.1.211.
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Jensen, Dennis Ramsdahl. "Subjektafgrænsning i det fælleseuropæiske momssystem – En trist rejse fra FCE Bank til Crédit Lyonnais." Nordic Tax Journal 1, no. 1 (May 1, 2014): 102–22. http://dx.doi.org/10.1515/ntaxj-2014-0006.
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Abstract The issue regarding output taxation, input deduction and determination of the place of taxation in VAT law is inextricably linked with a correct fact determination. This is also the case in relation to a delimitation of the individual tax subject including the question whether related subjects/units should be acknowledged as independent tax subjects, or whether they should qualify as one subject/ one unit in a legal VAT context instead. A coherent analysis of selected ECJ rulings of relevance for the delimitation of each tax subject shows that subject delimitation in national civil law also is the predominant basis in a legal VAT context unless the law contains explicit deviations from this or should be deviated from on the basis of either abuse of law or substance over form considerations. However, in this article it is proved that case C-388/11, Crédit Lyonnais breaks with this basic premise, as the ECJ in this case ignores the subject delimitation in civil law without a convincing argumentation for the fact that the law dictates this and without referring to abuse of law or substance over form.
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SYNYUTKA, Nataliya, and Kateryna KRYSOVATA. "FISCAL DYSFUNCTION OF VAT ELECTRONIC INVOICING IN UKRAINE." WORLD OF FINANCE, no. 4(61) (2019): 23–36. http://dx.doi.org/10.35774/sf2019.04.023.
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Introduction. During 2014–2017 VAT electronic invoicing was adopted in Ukraine, which allows for the automatic exchange of tax data between taxpayers and tax authorities. It was estimated the positive impact of e-invoicing reform on gross sales and purchases, tax liabilities across all firms, tax compliance etc. Purpose. The purpose of the article is to study the impact of VAT e-invoicing on a fiscal efficiency of the tax. Methodological approaches to understand the essence and nature of the taxation of spending under the conditions of an innovative digital trend in society can be used to implement a fair fiscal policy in Ukraine. Methods. The author used scientific methods such as abstraction, deduction, comparison, analysis, systematization and others. It was used statistical data, data of tax authorities, data of the State Treasury Service of Ukraine. Results. It was established that e-invoicing in Ukraine increases VAT refund and improves its mechanism firstly. On the other hand, digital technologies positive effect on tax collection for imported goods and services in Ukraine. Despite that, the fiscal efficiency of VAT hasn`t increased. Conclusions. The lack of a positive impact of e- reform on value added tax collection in Ukraine was revealed. The main factors causing fiscal VAT dysfunction in Ukraine are: a significant shadow economy, the sale of goods and services to end-users using a simplified tax system, tax benefits for the rapidly growing agricultural sector, non-taxation of electronic goods and services. Digital tools, e-invoicing system should be supplemented by other reforms to improve revenue mobilization, enhance compliance.
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Belev, Sergej G., and Konstantin V. Vekerle. "RUSSIAN FEDERATION TAX EXPENDITURE EFFICIENCY ANALYSIS (BASED ON PROPERTY TAX DEDUCTION AND PREFERENTIAL VAT RATE)." Ars Administrandi (Искусство управления) 10, no. 4 (2018): 610–30. http://dx.doi.org/10.17072/2218-9173-2018-4-610-630.
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Skwierczyńska, Ewelina. "Pre-Proportional and Proportional Input Tax Deduction as the Rationalization of the Mechanism of VAT." Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 50, no. 1 (April 19, 2016): 651. http://dx.doi.org/10.17951/h.2016.50.1.651.
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Davletshin, T. G. "Reform of VAT and special tax regimes: The tax system harmonization." Finance and Credit 26, no. 2 (February 28, 2020): 380–95. http://dx.doi.org/10.24891/fc.26.2.380.
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Subject. This article considers the issues of harmonization of tax regimes and reform of special tax ones. Objectives. The article aims to determine areas to improve the tax system, harmonize the General Tax System and special tax regimes, and involve business entities applying special tax regimes in the VAT movement. Methods. For the study, I used the methods of logical analysis and synthesis, induction and deduction. Results. The article offers a concept of harmonization of the General and Simplified Tax Systems, and the Unified Agricultural Tax. As well, the article substantiates the need to combine the Simplified Tax System and Unified Agricultural Tax, and limit the marginal gain for the application of special tax treatments. Conclusions and Relevance. The preconditions that led to the introduction of the Simplified Taxation, Unified Agricultural Tax and Unified Tax on Imputed Income special tax treatments are not relevant today. A fresh approach to special tax regimes is needed in the context of the digitalization of the tax system. The results obtained can be used in legislative activities to reform the tax system.
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Kristoffersson, Eleonor. "Full deduction of input VAT where goods are sold for a price lower than the cost price." World Journal of VAT/GST Law 5, no. 2 (July 2, 2016): 121–25. http://dx.doi.org/10.1080/20488432.2016.1215882.
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Široký, Jan, Jolana Kvíčalová, and Ivana Valentová. "Identification of causes of differences in statutory and effective rates of corporate taxes." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 2 (2012): 391–98. http://dx.doi.org/10.11118/actaun201260020391.
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Although the existence of the corporate tax itself is a subject of controversy, it has been currently implemented in all EU countries except of Estonia where only distributed profits are taxed. The statutory (nominal) rate of the corporate tax itself does not say very much about the size of the corporate tax burden. This rate currently (on 31/10/2011) differs by 25% in the EU countries (10% in Bulgaria, Cyprus vs. 35% in Malta). For at least approximate determination of the effective (real) corporate tax burden, effective rates of corporate taxes are being used. The differences between the statutory and effective rates are affected by many factors. It can be assumed that a significant deviation of the nominal rate from the effective (real) one can be caused mainly by the existence of different methods and time of depreciation, possibility of group taxation, investment incentives or losses compensation, amount of property taxes and property transfer taxes, application of VAT on input, possibilities of costs deduction and other various tax exemptions and credits. The paper identifies and quantifies some of these influences by using analysis, synthesis, comparison and deduction.
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French, Nick. "Property valuation in the UK: market value and net of costs." Journal of Property Investment & Finance 37, no. 2 (March 4, 2019): 233–36. http://dx.doi.org/10.1108/jpif-03-2019-099.
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Purpose The purpose of this paper is to comment upon the relatively straightforward but often contentious practice of allowing for costs on the capital value derived by the investment model of property valuation. Design/methodology/approach This education briefing is an explanation of the discounting process to allow for costs used in practice. Findings Although, the deduction of cost is a simple use of algebra, often valuers (and, in particular, students) fail to make the allowance correctly. Practical implications The process of allowing for cost is a simple heuristic based on market averages for various individual costs such as agents’ fees and legal fees (including VAT) and property taxation (stamp duty). Originality/value This is a review of existing models.
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von Plato, Jan. "Gentzen's Proof of Normalization for Natural Deduction." Bulletin of Symbolic Logic 14, no. 2 (June 2008): 240–57. http://dx.doi.org/10.2178/bsl/1208442829.
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AbstractGentzen writes in the published version of his doctoral thesis Untersuchungen über das logische Schliessen (Investigations into logical reasoning) that he was able to prove the normalization theorem only for intuitionistic natural deduction, but not for classical. To cover the latter, he developed classical sequent calculus and proved a corresponding theorem, the famous cut elimination result. Its proof was organized so that a cut elimination result for an intuitionistic sequent calculus came out as a special case, namely the one in which the sequents have at most one formula in the right, succedent part. Thus, there was no need for a direct proof of normalization for intuitionistic natural deduction. The only traces of such a proof in the published thesis are some convertibilities, such as when an implication introduction is followed by an implication elimination [1934–35, II.5.13]. It remained to Dag Prawitz in 1965 to work out a proof of normalization. Another, less known proof was given also in 1965 by Andres Raggio.We found in February 2005 an early handwritten version of Gentzen's thesis, with exactly the above title, but with rather different contents: Most remarkably, it contains a detailed proof of normalization for what became the standard system of natural deduction. The manuscript is located in the Paul Bernays collection at the ETH-Zurichwith the signum Hs. 974: 271. Bernays must have gotten it well before the time of his being expelled from Göttingen on the basis of the racial laws in April 1933.
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Ariani, Vitria. "Bali Tourism and Consumerism." Advanced Science Letters 21, no. 4 (April 1, 2015): 871–73. http://dx.doi.org/10.1166/asl.2015.5910.
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This research is literature study with title Bali Tourism and Consumerism. This study refers to the Consumerism Culture In Jean Baudrillard’s Perspective. It aims at describing tourism in Bali through Jean Baudrillard’s view of consumption, the consumptive society and relevance of the consumption to the consumerism culture through mass tourism. The systematically reporting of the study results that consist of data analysis using hermeneutics method and induction–deduction methods to draw conclusions of the study object.
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Jensen, Dennis Ramsdahl, and Henrik Stensgaard. "The direct and immediate link test regarding deduction of input VAT: a consumption-based test versus an economic-based test?" World Journal of VAT/GST Law 3, no. 2 (October 15, 2014): 71–87. http://dx.doi.org/10.5235/20488432.3.2.71.
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Tennant, Neil. "Natural deduction and sequent calculus for intuitionistic relevant logic." Journal of Symbolic Logic 52, no. 3 (September 1987): 665–80. http://dx.doi.org/10.1017/s0022481200029674.
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Relevance logic began in an attempt to avoid the so-called fallacies of relevance. These fallacies can be in implicational form or in deductive form. For example, Lewis's first paradox can beset a system in implicational form, in that the system contains as a theorem the formula (A & ∼A) → B; or it can beset it in deductive form, in that the system allows one to deduce B from the premisses A, ∼A.Relevance logic in the tradition of Anderson and Belnap has been almost exclusively concerned with characterizing a relevant conditional. Thus it has attacked the problem of relevance in its implicational form. Accordingly for a relevant conditional → one would not have as a theorem the formula (A & ∼A) → B. Other theorems even of minimal logic would also be lacking. Perhaps most important among these is the formula (A → (B → A)). It is also a well-known feature of their system R that it lacks the intuitionistically valid formula ((A ∨ B) & ∼A) → B (disjunctive syllogism).But it is not the case that any relevance logic worth the title even has to concern itself with the conditional, and hence with the problem in its implicational form. The problem arises even for a system without the conditional primitive. It would still be an exercise in relevance logic, broadly construed, to formulate a deductive system free of the fallacies of relevance in deductive form even if this were done in a language whose only connectives were, say, &, ∨ and ∼. Solving the problem of relevance in this more basic deductive form is arguably a precondition for solving it for the conditional, if we suppose (as is reasonable) that the relevant conditional is to be governed by anything like the rule of conditional proof.
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Elgaard, Karina Kim Egholm. "Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective – Part one." Skatterett 39, no. 01 (April 27, 2020): 28–48. http://dx.doi.org/10.18261/issn.1504-310x-2020-01-03.
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Elgaard, Karina Kim Egholm. "Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective – Part two." Skatterett 39, no. 02 (September 18, 2020): 101–35. http://dx.doi.org/10.18261/issn.1504-310x-2020-02-02.
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Elgaard, Karina Kim Egholm. "Recent Norwegian Supreme Court case law on VAT grouping and VAT deduction of transaction costs related to the sale and purchase of shares from an EU and a Danish perspective – Part three." Skatterett 39, no. 03-04 (February 25, 2021): 223–54. http://dx.doi.org/10.18261/issn.1504-310x-2020-03-04-02.
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Lestari, Wahyuni. "PENERAPAN PP NO. 46 TAHUN 2013 PADA UMKM DI JAKARTA." Jurnal Akuntansi Trisakti 6, no. 1 (August 16, 2019): 119. http://dx.doi.org/10.25105/jat.v6i1.4975.
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<em><span lang="IN">The purpose of this study is to</span><span> explain that the application of PP No. 46 of 2013 to Small Medium Enterprise in Jakarta has been effective</span><span lang="IN">. </span><span>This study uses primary data which obtained by distributing questionnaires and measured by using Likert Scale. The sample used in this study was Small Medium Enterprise in Jakarta especially West Jakarta, using convenience sampling method. The result of this study is the application of PP No. 46 of 2013 to Small Medium Enterprise in Jakarta with highly effective results are indicators of character deduction and/or collection, subject to VAT Tax, taxpayer obligations in the self assessment system, the depositing and reporting time. The indicators with effective results are tax subject, tax object and installment of WHT article 25. Meanwhile the indicators with less effective results are tariffs, compensation for losses and the timing of applying the PP No. 46 of 2013</span></em>
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Sejkora, Tomáš. "Declaration of Tax Information in Constitutional Court Cases in the Czech Republic." Public Governance, Administration and Finances Law Review 4, no. 1 (June 30, 2019): 58–70. http://dx.doi.org/10.53116/pgaflr.2019.1.6.
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This contribution is focused on the trend to demand various declaration of taxable persons via specific forms issued based only on the wide and vague authorisation of the Ministry of Finance of the Czech Republic. The aim of this paper is to familiarise readers with the relevant Czech regulation and case law of the Czech Constitutional Court and to provide conclusions evaluating this case law and legislation. The beginning of this paper is devoted to respective provisions of the Tax Procedure Code, Charter of Fundamental Rights and Freedoms, Act on VAT and Act on Transactions evidence. Then, the part dealing with the development of the Constitutional Court approach evaluating the practice of the tax administration follows. Finally, the author provides his conclusions estimating future development in this issue. Scientific methods used in this paper are analysis, induction, deduction and description. The aim of the contribution is therefore the evaluation how the recent case law will affect the current legislation and what steps should be made by the Czech Parliament.
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Argyle, Sonia. "A New Greek Grammarian." Classical Quarterly 39, no. 2 (December 1989): 524–35. http://dx.doi.org/10.1017/s0009838800037551.
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In his exposition of MS Vat. gr. 2226 (V) in 1888, Leopold Cohn brought to light two consecutive grammatical treatises, both attributed to Aelius Herodian: the Περ⋯ ⋯μαρτημ⋯νων λ⋯ξεων(here loc. prav.), containing seventy paragraphs, and the Φιλ⋯ταιρος (here Philet.) with 312 glosses. Both had been published in part: fifty-four paragraphs of loc. prav. by G. Hermann in 1801 from MS Mon. gr. 529 (M) and a version of fifty-nine paragraphs by J. Cramer under the title of Περ⋯ τ⋯ν ζητουμ⋯νων κατ⋯ κλ⋯σιν παντ⋯ς λ⋯γου μερ⋯ν;. Glosses 1–78 of Philet. were published by J. Pierson (1759) from a copy of MS Par. gr. 2552 (P).
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김석환. "A Study on the Deduction of Input Tax Amount related to the Excluded Transaction under the Korean VAT Act: Review on a Supreme Court Decision." Journal of hongik law review 14, no. 1 (February 2013): 867–99. http://dx.doi.org/10.16960/jhlr.14.1.201302.867.
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Lima, Mateus Ferreira de Almeida, Francisco das Chagas Bezerra Neto, José Cândido da Silva Nóbrega, Auzenir de Oliveira Abrantes Monteiro, Hyago Pires Nogueira, and Lorena Araújo Rolim Moreira. "One or Trine: The (possible) impacts of the PEC 45/2019 on Brazilian fiscal decentralization." Research, Society and Development 10, no. 7 (July 1, 2021): e53010716409. http://dx.doi.org/10.33448/rsd-v10i7.16409.
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During the passage of time, it is necessary for a legal system to introduce structural reforms, given the maximum effectiveness of Law. And, among the main reforms proposed to the Brazilian order, there is the tax reform, represented, above all, by the PEC 45/2019. Several points are innovative, such as the adoption of the Value Added Tax (VAT) - renamed Tax on Goods and Services (IBS) - on consumer goods, in the three federal spheres, the basis of which comes from five other taxes: Tax on Industrialized Products ( IPI), Tax on Circulation of Goods and Services (ICMS), Tax on Services (ISS), Contribution to the Financing of Social Security (Cofins) and Social Integration Program (PIS); having specific rates for each federative entity and abolition of taxes such as the Tax on Financial Operations (IOF). However, would the creation or abolition of these taxes be positive or negative for the fiscal decentralization proposed in the 1988 Charter? An unsolvable dichotomy. Despite the selective rates for the three federative entities (Union, States and Municipalities), the Reform intends to create a central body, whose character would be to inspect such rates according to the total. There is, therefore, a paradox: between one and triune. Based on such affirmative assumptions, this article will have an exploratory character, with deduction as a method and data collection extracted from documents, bibliography and data taken from administrative bodies.
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Scacun, Natalia, and Irina Voronova. "Bibliometric Analysis of Financial Risk Assessment in Baltic Countries." Economics and Business 32, no. 1 (October 1, 2018): 182–94. http://dx.doi.org/10.2478/eb-2018-0015.
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Abstract The article represents the bibliometric analysis of risk assessment in Baltic countries relying on scientific database. The purpose of this analysis is to study trends and development of scientific research when evaluating financial risks as well as reveal resources with high impact to apply content analysis that could be used for future research on the topic. The applied investigation methods were chosen based on the analysis of existing scientometric data: the number and dynamics of published documents; their subject area and type; territory/country; source title; affiliation; authors; h-index; citation overview followed by search results as well as adopting search references to reveal the used and cited documents. The authors also present the applied deduction of trends between enterprise death rate in Latvia, Lithuania, and Estonia and the number of documents in the referenced period. This study demonstrates that the amount of research increased significantly when countries face rises in enterprise death rates.
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Palacios, Arturo Bernal. "Reportatio of a Lectura On the Title De Actionibus (Inst. 4.6 rub. - 6) of Guido De Cumis (Ms Vat. lat. 2689, fol. 5)." Tijdschrift voor Rechtsgeschiedenis / Revue d'Histoire du Droit / The Legal History Review 54, no. 4 (1986): 269–86. http://dx.doi.org/10.1163/157181986x00149.
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Palacios, Arturo Bernal. "Reportatio of a Lectura On the Title De a Ctionib Us (Inst. 4.6 rub.-6) of Guido De Cumis (Ms Vat. lat. 2689, fol. 5)." Tijdschrift voor Rechtsgeschiedenis / Revue d'Histoire du Droit / The Legal History Review 54, no. 2 (1986): 269–86. http://dx.doi.org/10.1163/157181986x00022.
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Antonenko, A. "EXPROPRIATION AGREEMENT: FOREIGN EXPERIENCE FOR UKRAINE." Bulletin of Taras Shevchenko National University of Kyiv. Legal Studies, no. 115 (2020): 5–9. http://dx.doi.org/10.17721/1728-2195/2020/5.115-1.
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The article addresses the issue on the determination of ways to improve the legal regulation for contractual relations of purchasing private property for public needs, based on the European experience in regulating expropriation. To achieve it, general and special methods of scientific knowledge have been used, including system-structural, structural-logical, comparative-legal, deduction, induction, analysis, synthesis, etc. The necessity of appreciation of the European experience of legal regulation of expropriation to optimize Ukrainian legislation in this area is emphasized. The article establishes the issue concerning the sameness of two legal tools, namely the contract of purchase of private property for public needs under Ukrainian law, as a general idea, which is now implemented through civil law agreements, and the expropriation agreement in several European states (Germany, Switzerland, and Liechtenstein). The advisability of expropriation agreement implementation into legislation and legal practice is substantiated; in this regard, expropriation agreement is considered as the special contract destined exclusively for regulation of purchase of private property for public needs. The author also suggests applying European approch to entitling the contract of purchasing of private property for public needs and identifying its terms; Expropriation Contract as a title is proposed. The article highlights the advantages of Expropriation Contract as a title. The amendments to the Law of Ukraine "On the alienation of land and other real estate located on them, which are in private ownership, for public needs or for reasons of public necessity" according to European experience and author’s examination are proposed. The author also recommends to change the name of the purchasing procedure to the procedure for voluntary expropriation (or voluntary alienation of private property for public needs).
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Coplan, Judy. "Curriculum Bank Music Key Stage Two/Scottish Levels C–E by Emily Feldberg and Elizabeth Atkinson. Leamington Spa: Scholastic, 1997. £12.99 (inc. VAT), 160 pp. £19.99 (inc. VAT) with audio cassette. - Fanfare by Tim Cain. Cambridge University Press, 1998. Fanfare 1 and 2 Students' books £4.95 each (inc. VAT), 48 pp. Fanfare Teacher's Resource book £15.95 (inc. VAT), 106 pp. Fanfare 1 and 2 CDs £12.95 each (inc. VAT). - Glock Around the Clock: Simple Ideas for Tuned Percussion in the Classroom by Jane Sebba. London: A & C Black, 1997. £11.99 (inc. VAT), 64 pp. with CD or audio cassette. - Key Stages 1 and 2: Signposts to Music by Judith Lougheed. Oxford University Press, 1997. Seven books £3.95 each (inc. VAT), 24 pp. £24.50 discount pack one of each title. - Sounds Musical: Key Stage 2 Music by Pauline Adams, General Editor Jan Holdstock. Oxford University Press, 1997. Set of three Pupils' books £10.50 (inc. VAT), 24 pp. Teacher's Resource book1 £19.95 (inc. VAT), 160 pp. CD pack (2 CDs) £19.95 (VAT to be added). Cassette pack (2 Cassettes) £10.50 (VAT to be added). Discount starter pack (contains Teacher's Resource book, 3 Pupils' sets, Cassette or CD pack) £69.95 (VAT to be added)." British Journal of Music Education 15, no. 2 (July 1998): 221–25. http://dx.doi.org/10.1017/s0265051700009451.
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Jefimenko, O. D. "Comment on the Comment by G. Schäfer on the Paper "Non-kinematicity of the Dilation-of-time Relation of Einstein for Time-intervals" by S. Golden." Zeitschrift für Naturforschung A 55, no. 9-10 (October 1, 2000): 846. http://dx.doi.org/10.1515/zna-2000-9-1018.
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Abstract In his comment G. Schäfer [1] points out that S. Golden's [2] time-dilation equations (12) and (13) are of kinematic type and that the title of Golden's paper is therefore a misconception. He also states that Golden's treatment of the time-dilation problem is incomplete, since Golden has not considered particle decay in his paper. I should like to present my comment on these two points raised by G. Schäfer. Although Golden describes his equation (13) as "spatially dependent," he says at the beginning of Sect. 4 of his paper that his equations (12) and (13) can be regarded as "either velocity dependent or spatially dependent." But this is not at all the essence of his paper. The essence of his paper is that the two time-dilation equations that he has derived do not imply "any actual dilation-of-time in clocks that may be stationed in the systems." Hence he concludes that Einstein's time-dilation relation is merely a transformation relation and that the motion of the systems does not affect "the intrinsic time-rates of any clocks stationed within them." In order to judge the significance of Golden's paper, it is important to remember that Einstein arrived at the ideas of kinematic time-dilation and length contraction in moving systems not as a result of a rigorous deduction from any mathematical, physical or logical relations, but simply by interpreting in his own way the physical significance of transformation equations for space and time (Lorentz transformation equations) [3]. Ever since the publication of his 1905 article, Einstein's ideas of kinematic length contraction and time dilation
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Ismer, Roland, and Katharina Artinger. "Case C-518/14, ECLI:EU:C:2016:691—Senatex on the concept of deduction of input tax, concerning invoices not showing a tax number or VAT identification number and legislation of a Member State excluding the ex tunc correction of an invoice." World Journal of VAT/GST Law 6, no. 1 (January 2, 2017): 42–46. http://dx.doi.org/10.1080/20488432.2017.1304755.
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Deryugina, Sophia. "Transformation of the Institute of the Source of Increased Danger in the Information and Digital Era." Legal Concept, no. 4 (December 2019): 35–39. http://dx.doi.org/10.15688/lc.jvolsu.2019.4.4.
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Introduction: the development of the latest information and telecommunication technologies used in the civil law sphere transforms the understanding and application of tort liability for damage caused by a source of increased danger. The identified mechanism requires a scientific analysis to determine the essential changes in the institution of a source of increased danger. The implementation of activities related to the sources of increased danger implies the presence of a threat of harm to the subjects of law. To ensure the greatest protection of subjects, digital technologies are used. The purpose of the study: to determine the characteristics of the concept “owner of a source of increased danger”, to consider the impact of digital technologies on the institution of a source of increased danger. Methods: general method; general scientific method (logical (induction, deduction, analysis, synthesis), system); private law (formal legal, comparative legal). Results: the content of the concept “owner of the source of increased danger”is revealed. The problem of lack of transparency of information about the owner of the vehicle, its causes and consequences is raised. Considered the actual use of digital technologies today in this area and proposed ways to develop the protection of subjects of law from the possibility of illegal actions. Conclusions: the characteristics of the basic concept of “owner of a source of increased danger” are defined, the influence of digital technologies on the institution of a source of increased danger is considered. It is revealed that the identification of the concepts “owner of the source of increased danger” and “owner of the property” can lead to a mixture of proprietary relations and non-contractual obligations, requiring their specific legal regulation. The analysis of the new electronic title is carried out, as well as the further prospects of its development are revealed. The approximate list of data necessary for safety of the subject which enters the legal relationship connected with use by the vehicle is specified.
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Saptanto, Subhechanis, Achmad Zamroni, Andrian Ramadhan, and Rizky Aprilian Wijaya. "ANALISIS KEBIJAKAN DAMPAK PENYESUAIAN HARGA BBM BERSUBSIDI UNTUK NELAYAN." Jurnal Kebijakan Sosial Ekonomi Kelautan dan Perikanan 6, no. 2 (April 4, 2017): 85. http://dx.doi.org/10.15578/jksekp.v6i2.3328.
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Fluktuasi harga BBM yang disebabkan oleh adanya kebijakan penyesuaian harga BBM memberikan pengaruh pada berbagai sektor khususnya sektor perikanan tangkap. Tujuan dari penelitian ini mengkaji pengaruh penyesuaian harga BBM terhadap biaya operasional usaha perikanan tangkap laut; dan mengkaji dampak penyesuian harga BBM terhadap tingkat keuntungan usaha perikanan tangkap laut. Waktu penelitian dilaksanakan selama 30 hari kerja yang dilakukan pada bulan Januari – Februari 2015. Lokasi penelitian dilakukan di Pelabuhan Perikanan Pantai (PPP) Muncar, Pelabuhan Perikanan Nusantara (PPN) Brondong Kabupaten Lamongan, PPN Pekalongan di Kota Pekalongan dan PPN Palabuhan Ratu di Kabupaten Sukabumi, dengan pertimbangan bahwa di lokasi tersebut terdapat armada kapal berdasarkan ukuran kapal.Data yang digunakan dalam penelitian ini adalah data primer dan sekunder. Data primer diperoleh dari responden/sampel penelitian yang ditentukan secara purposif (purposive sampling) mencakup: nelayan pada berbagai ukuran kapal. data-data sekunder diperoleh dari laporan penelitian, laporan kajian, dan data-data pada berbagai instansi terkait. Data ditabulasi dan dianalisis secara deskriptif dan disajikan dalam bentuk tabel-tabel. Hasil penelitian menunjukkan bahwa penyesuaian harga BBM memiliki pengaruh yang sangat besar terhadap biaya operasional dan keuntungan usaha. Pada seluruh ukuran kapal peningkatan harga BBM akan secara otomatis meningkatkan biaya operasional usaha dan menurunkan keuntungan usaha. Perubahan harga BBM khususnya solar yang terjadi pada akhir tahun 2014 hingga Januari 2015 memberikan dampak positif dan negatif terhadap pelaku usaha, khususnya nelayan; penurunan harga BBM berpotensi menaikkan tingkat keuntungan yang diterima, sebaliknya peningkatan BBM berpotensi menurunkan tingkat keuntungan usaha. Perlu adanya bantuan permodalan dan pendampingan untuk mendorong pelaku usaha berpindah dari kapal 50-100 GT ke kapal berukuran 20-30 GT atau ke kapal berukuran diatas 100 GT. Hal ini didasarkan pada hasil kajian dimana kelompok ukuran kapal 50-100 GT yang paling sensitif terkena dampak akibat perubahan harga solar. Setiap kenaikan harga BBM solar sebesar 1% akan menurunkan keuntungan usaha sebesar 0,7% . Sementara ukuran kapal 20-30 GT dan diatas 100 GT mengalami penurunan sebesar 0.2% dan 0.5%.Title: Analysis Of Subsidized Fuel Price Adjustment Policy Impact For FishermenFluctuations in fuel prices caused by the fuel price adjustment policy influence on various sectors particularly the fisheries sector. The purpose of this study was to assess the effect of fuel price adjustments against operating expenses marine capture fishery business; and assess the impact of fuel price adjustments to the level of profitability of marine capture fisheries. The research was carried out for 30 days of work, done in January-February 2015. The research location is at the Fishery Port Beach (PPP) Muncar, Nusantara Fishery Port (VAT) Brondong Lamongan, PPN Pekalongan in Pekalongan and VAT Palabuhan Ratu in Sukabumi , considering that in that location there is a fleet of ships based on ship size. The data used in this study are primary and secondary data. Primary data obtained from respondents / sample were determined purposively (purposive sampling) include: fisherman on vessels of various sizes. secondary data obtained from research reports, assessment reports, and data on the various relevant agencies. Techniques used for primary data collection is interview the selected respondents, with the scope of information covering investment costs, variable costs (variable) per trip, the fixed cost (fixed) per year, business receipts per trip, business operational information. Data tabulated and analyzed descriptively and presented in a tabular format. The results showed that the adjustment of fuel prices has a profound influence on operating costs and profits. On the whole size of ships increase in fuel prices will automatically increase business operational costs and lowering profits. Changes in fuel prices, especially diesel which occurred in late 2014 to January 2015 giving positive and negative impacts to businesses, especially fishermen fishing; reductions in fuel prices could raise the level of benefits received, otherwise the increase in fuel potentially lower level of profits. The need for capital assistance and mentoring to encourage businesses to move from ship to ship size 50-100 20-30 GT GT or sized vessels above 100 GT. It is based on the results of the study in which groups of vessel sizes 50-100 GT are most sensitive affected by changes in the price of diesel. Any increase in the price of diesel fuel by 1% would reduce the business profits of 0.7%. While the size of 20-30 ships over 100 GT and GT decreased 0.2% and 0.5%.
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Solovyova, Natalia, and Altyn Ilyasova. "Prosecutor’s Decision as a Cause for Initiating Criminal Proceedings: Problems of Improving the Legislation." Legal Concept, no. 4 (December 2019): 131–39. http://dx.doi.org/10.15688/lc.jvolsu.2019.4.18.
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Introduction: in the paper the authors reveal the essence of one of the causes for initiating a criminal case, the socalled fourth cause with the title “the prosecutor’s decision to send relevant materials to the preliminary investigation body to resolve the issue of criminal prosecution”; actual problems associated with the implementation of the powers of the Prosecutor’s office at the stage of initiating a criminal case; the essence of the supervisory powers of the Prosecutor’s office (Prosecutor) at the stages of criminal proceedings. Addressing this topic is due to the main purpose – the consideration of the concept of “prosecutor’s decision as a cause for initiating a criminal case” in the criminal procedure legislation of the Russian Federation, as well as the study of topical problems of implementing the powers of the Prosecutor’s office (prosecutor) when considering the issue of ensuring compliance with the principle of legality at all the stages of criminal proceedings. Methods: the methodological framework for the study was the general scientific method of cognition, including the principle of objectivity, consistency, induction and deduction. In the context of this method and in connection with it, the general logical methods of theoretical analysis and specific scientific methods (comparative law, technical and legal analysis, concretization, interpretation) were used. Results: considering the concept of “prosecutor’s decision as a cause for initiating a criminal case”, the authors drew attention to the role of the prosecutor in making the relevant decision on the activity management of the preliminary investigation body, indicated, that in criminal procedure law of this state the most important function of the Prosecutor’s office (prosecutor) is the supervision over compliance with rule of law by all the bodies and officials, by virtue whereof, in practice, the implementation of two mutually exclusive powers of the Prosecutor’s office (prosecutor) can lead to the imbalance in the full implementation of the principles of criminal procedure at all procedural stages. Conclusions: as a result of the study, the authors come to the conclusion that in order to implement fair justice at the stages of criminal proceedings, it is necessary to make appropriate changes in the criminal procedure legislation of the Russian Federation, since the combination in one body of powers to initiate criminal proceedings (in particular, sending a corresponding resolution to the preliminary investigation body to resolve the issue of criminal prosecution) and the powers to supervise over compliance with the law by the preliminary investigation bodies is impossible in practice; it requires additional research and appropriate changes.
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Alrabba, Hussein Mohammed, and Muhannad Akram Ahmad. "The role of enterprise resource planning (ERP) system in advancing the country of Jordan towards international standard accounting practices and accounting mechanisms." Risk Governance and Control: Financial Markets and Institutions 7, no. 2 (2017): 76–94. http://dx.doi.org/10.22495/rgcv7i2art8.
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The paper seeks to counter several functionalities of the Enterprise Resource Planning system as brought up in the title. Essentially, the system’s role will be viewed in the perspective of regenerating better accounting practices in an advanced business setting and considering the size of the enterprise. However, a satisfying part of the paper attempts to bring out a clear depiction of the Enterprise Resource Planning paradigm/system as the main tool to take any credit made in the business accounts mechanics and base criteria. Subsequently, through this paper, all the roles of the tool at hand in enhancing accounting practices will substantially be played up. This research uses Jordan as the suitable setting for the realization of ERP’s comprehensive capabilities. An empirical research on Jordanian mining industry is used for sampling results as well as a theoretical critical review on the organisations adoption of the ERP system on their accounting systems (Naash & Khamis, 2009). Similarly, the Jordanian banks are briefly highlighted on a theoretical mode in phase of testing the both the alternative and null hypothesis. The empirical study is analyzed using a custom bucketing methodology on measuring the trends in the open-ended questions and attributed to efficiency. The latter are the variables tested on the open-ended questions. On the other hand, the closed questions are subjected to the analysis of variance (ANOVA) where the variances between the “yes” and “no” responses is checked. The two analytical approaches of the questionnaires yields are interrelated because of the homogeneity of the question types. Objectively, the null hypotheses Hₒ is tested by implying on the risk factors and challenges facing the system implementation in the organization; it is from the corresponding findings where the research infer its recommendations. The alternative hypotheses Hɪ implicates on the massive encroachments of ERP on the Jordanian Accounting sector. The proposition is thusly tested by the overall results from bucketing and ANOVA of Jordanian Bromine and Arab Potash companies conducted surveys. The research methodology quantitatively utilized Jordanian Bromine Company and Arab Potash Company companies to test whether the was any role played by Enterprise resource planning, commonly abbreviated as (ERP), system in advancing the country of Jordan towards universal standard accounting practices and accounting mechanisms. Notably, the data as per two studies relied on for feedback on the implementation and application of the ERP paradigm/system on the structure of the Jordanian Bromine Company and Arab Potash Company companies. The final result proved true the deduction that the overall ERP structure (Enterprise Resource Planning System) greatly impacted the accounting mechanisms and standards in the Jordanian organizations. Recommendations aimed at integrating different sectors in Jordan, including the Jordanian Bromine Company and Arab Potash Company companies with the banking sector and financial institutions so that the entire system can work collaboratively under the protocols, rules and requirements of the universal standard accounting practices and accounting mechanisms.
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Popoola, Oluwatoyin Muse Johnson. "Preface to the Fourth Volume Second Issue of Indian-Pacific Journal of Accounting and Finance." Indian-Pacific Journal of Accounting and Finance 4, no. 2 (April 1, 2020): 1–3. http://dx.doi.org/10.52962/ipjaf.2020.4.2.106.
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I have the honour and privilege to welcome you to the Vol. 4 Issue 2 of Indian-Pacific Journal of Accounting and Finance. In Issue 2, the journal emphasises on taxation and corporate finance.
In the first paper with the caption “Dividend Policy as a driver of Corporate growth in Sub-Saharan Africa: Evidence in Nigeria”, Mr Emmanuel Dare Otitolaiye (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria) and Dr Olatunji Siyanbola (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria) examine dividend policy as a driver of corporate growth in sub-Saharan Africa: evidence in Nigeria. The ex-post facto research design was adopted to analyse how dividend policy spur the growth of active insurance companies in the Nigerian Stock Exchange using secondary data of the sampled firms for 2007 – 2018 while utilising descriptive and inferential (regression) statistics in data analysis. The findings reveal that dividend policy (i.e., as proxied by dividend pay-out) has an insignificant negative effect on corporate growth of insurance companies in Nigeria with the controlling effect of efficiency, firm age and leverage which have a significant effect on corporate growth of insurance companies in Nigeria. Specifically, the study reveals that efficiency has a significant negative effect on corporate growth. At the same time, firm age discloses a significant positive influence on corporate growth, as leverage exerts a significant negative effect on corporate growth.
In the second paper with the title “Tax structure and economic development: An infrastructural viewpoint”, Mr Okezie Uhuaba (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria), Dr Olatunji Siyanbola (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria) examines Nigeria's tax structure and economic development from the standpoint of infrastructural deficiencies. Also, Taro Yamane's formula was used to determine the sample size of 365. The study employed a survey research design using a structured questionnaire administered to 4200 senior tax practitioners and senior staff of the Federal Inland Revenue Service. A total of 85% of the questionnaire administered were retrieved while descriptive and inferential statistics were used for the data analysis. The study found that the tax structure had a significant positive effect on infrastructure in Nigeria.
In the third paper captioned “Monthly Tax Deduction as Final Tax: The Case of Malaysian Employees”, Dr Idawati Ibrahim (Tunku Puteri Intan Safinaz Scool of Accountancy, Universiti Utara Malaysia, Malaysia), Associate Professor Dr Zainol Bidin (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia), Associate Professor Dr Natrah Saad (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia), Muzainah Mansor (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia) examine employees' issues on MTD's implementation as the final tax system in Malaysia. This study comprises a case study on MTD implementation at two institutions that remain anonymous due to confidentiality. Data were collected from 64 responses from open-ended questionnaires to employees at both institutions. The data were analysed using a thematic approach. Findings from the analysis revealed that employees’ hesitation to such a system should not be ignored. There are three main issues discovered from this study which are: lack of knowledge on MTD as final tax among employees, a burden on claiming tax reliefs and the accuracy of MTD calculation; and employer’s readiness. The findings provide evidence of the IRBM. It provides a good foundation for the IRBM to strategise mechanisms to enhance the scheme's implementation.
In the fourth paper entitled “An assessment of Electronic-Auditing and economic value of the Nigerian Listed Companies”, Rebecca Deborah Benjamin (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria), Samson Adebolu Adegbite (Department of Accounting Osun State University Osogbo, Osun State. Nigeria), Appolos Nwabuisi Nwaobia (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria), Isoken Joy Adekunle (Department of Accounting College of Arts, Social and Management Sciences Crescent University, Abeokuta, Ogun State) evaluate the effect of electronic-auditing by internal auditors for the improved economic value of listed companies in Nigeria. The study adopted a survey research design. The sample size of the study consisted of 24 companies selected from the eleven industrial sub-sectors (Agriculture, Conglomerates, Construction, Consumer goods, financial services, Services, Health Care, ICT, Industrial goods, Natural Resources and Oil and Gas sectors) among the 161 listed companies on the Nigerian Stock Exchange as at 30 November 2019. Random sampling technique was employed in the selection of the 24 companies with about two companies representing each sector. The research instrument was subjected to content validity and reliability test, which yielded Cronbach’s alpha coefficient value of 0.80. The findings revealed that electronic-auditing had a positive and significant effect on the economic value of listed companies in Nigeria.
In the fifth paper with the title “Auditing Concepts and Stakeholders’ Expectations”, Mr Michael Oludare Oladiran Ajala (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria) and Professor Dr S. A. Owolabi (Department of Accounting, Babcock University, Ilishan Remo, Ogun State, Nigeria) feature a contemporary debate to resolve mixed feelings and misplaced perceptions of auditing concepts in filing widened expectation gaps of auditor's expression of opinion. Contributing to the argument involves a detailed review of auditing concepts, and broadening the understanding and educating the stakeholders on the essence of auditing. In this consideration, the study employed an exploratory research approach, reviewed related materials, journals, and periodicals in the field of auditing and financial accounting. The outcome of the review showed that Auditing concepts are specific and inclusive. Auditors are guided by these concepts and standards set out by the international standards on auditing. While these concepts are valid, there are divergences and misconceptions of what stakeholders expect from the audited financial statements. The study recommended that stakeholders require audit education and understand the essence of auditors’ reporting dilemma of regulated auditing guidelines or go beyond the auditing standards to please the stakeholders’ expectations.
As you read through this Volume 4 Issue 2 of IPJAF, I would like to encapsulate that the success of the journal depends on your active participation and those of your colleagues and friends through submission of high-quality articles within the journal scope for review and publication.
I implore our revered authors to enjoy the benefits IPJAF provides about mentoring nature of the unique review process that offers high quality and helpful reviews tailored to improving their manuscripts.
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Anufrieva, L. P. "Following up the Discussion on the stricto sensu ‘Principles’ in Modern International Law, and Beyond the Same …." Moscow Journal of International Law, no. 2 (July 9, 2021): 6–34. http://dx.doi.org/10.24833/0869-0049-2021-2-6-34.
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INTRODUCTION. The situation in domestic legal science of Russia in the field of research of the subject of principles in international law may be ascertained in general terms as a fairly static picture that inspires a serene belief in the immutability of the existing position and further stable sustainability thereof. Such state of things consists in the illusion of the non-availability of difficulties or problems – a person starts from the point of a binary opposition in the values of principles / norms, as well as the unchangeable existence of the dichotomy of basic and sectoral principles. At the same time, let’s take note, that sectoral principles are alternatively and in most cases equivalently treated as special ones [Chernichenko 2014:101-102]. The implications of the said assumption are ideas relevant to sectoral principles as based on the presumption of their similarity in essence and function, based only on the name and place in the regulatory system (branch of law). Undoubtedly, the general tendencies for the sectoral principles of the International Law (IL) are those, which, firstly, appear like basic ones, objectively, and, secondly, the lists and scope thereof depend from specific relations immune to particular branches of law. At the same time, with due account to the submissions afore-referred, the affected area is in many aspects significantly various, not simple and can give rise to many differing views, discussions, objections, rejection or support, etc., because it is conditioned by the real fact of availability in international law of a greater variety of substances/ other phenomena in the matter of principles. Due to the above, a more meticulous view of the principles in international law shall be required: on the one hand, revealing the rationale for the fact that they are not a chaotic phenomenon within the system of international law, and, on the other hand, providing a substantive analysis of them, taking into account the differentiation and identification of objects that claim to be placed under the head of principles, construing the typology thereof, etc. Such an approach is not only assumed as logical, but prima facie due by time and, therefore, fully justified.MATERIALS AND METHODS. The article is based on the provisions of international treaties, materials of codification of international law norms by the UN International Law Commission, judicial decisions, acts of law enforcement of the International Court of Justice or other international courts, and documents embodying the positive international law, as well as the teachings of the most highly qualified publicists in the field of theory and practice of international law. The research operates with various general and particular methods of analysis: dialectical materialism, structural and system analysis, formal logic, deduction and induction, comparative law, historical and retrospective approach, formal legal analysis, legal modeling, “techniques of evidence” (legal reasoning), as well as various methods of legal interpretation, etc., adopted in domestic and expatriate jurisprudence.RESARCH RESULTS. The purpose of this publication is to endeavor certain clarification of theoretical data related to such a fundamental category as “the principle of international law”, which is deemed to canbe achieved through proper identification of various constructions that operate with the element “principles” or similar terms, by way of systematization and delineation thereof from other phenomena available in the framework of international legal reality. Therefore, it is not occasional that the title of the article operates with such a formula to designate the discourse: “…. on the stricto sensu ‘principles’ in modern international law and beyond...”. To ensure the better links of the scope and objectives of the research in terms of highlighting the system of principles and smooth functioning both of international law itself and the entirety of its principles and norms, as well as to clarify and streamline the basic terminology and conceptual basis of international legal science in the matter of principles, the typology of concepts that form the legal backgrounds for contemporary regulation of interstate relationships has been commissioned herein, since there is heterogeneity of various heads of items that claim to be the principles of international law, even with no normative nature in some of them, etc. The same appears to be quite obvious facts. In witness of the same, there are, on the one hand, diversification of the normative principles expressed in modern international law, which determines the identifying features for each of existing heads of principles, and as an outcome of the latter, the need to build up the respective system, on the other hand. However, the grounds for “stratification”, i.e. the distribution of the principles per separate groups (for example, the subdivision into basic and sectoral principles or differentiation between the system-wide and special principles), are far from being exhaustively revealed as yet, and need in better targeted efforts of scholars. Due to the above, the author held differentiating sectoral and special principles inter se, having substantiated the segregation of the specific head of principles within the latter group – “principles of autonomous (self-contained) legal regimes”.DISCUSSION AND CONCLUSIONS. It seems that there is a serious substantive distinction between the formula “principles of modern international law” and “principles in modern international law”. The discourse outlined as “principles in international law”, having a broader sense and destination, in the absence of an unambiguous understanding of the term ‘the principle’, is more diligent to reflect the state of things in the field of principles in so far the legal science / international law science is concerned regarding the essence, features, and functional qualities of any particular type of objects, sometimes referred to as ‘principles’. In case, if it comes to “principles of international law”, they are to be identified primarily as the fundamental, guiding, hierarchically high norms within the system of international law, bearing the burden of the most important components of this system, and are classified according to generic and specific characteristics, which depend on their salient features. The formula “principles in international law” assumes a view of of the subject that has a broader and less structured range of options for qualifications.
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Fenochietto, Ricardo, and Juan Carlos Benitez. "Encouraging Formal Invoicing and Reducing the VAT Impact on Low-Income individuals." IMF Working Papers 21, no. 40 (February 19, 2021). http://dx.doi.org/10.5089/9781513569970.001.
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This paper analyses and compares two different groups of tools, the first to encourage the use of invoices (or payment systems) and the second to refund the VAT to low-income individuals. The analysis contributes to the existing literature by providing a clear characterization between these two groups of tools that are too often misunderstood and offers clear guidance to policymakers on the benefits and pitfalls of them based on available empirical studies and novel data analysis. Briefly, the first group includes a set of regressive and distortive tools (such as, allowing deducting the VAT paid on personal consumption from the PIT and reducing the VAT rate for using electronic means of payments or registration), while the second group includes tools that are less distortionary and improve income distribution (tax credits and VAT rate reduction targeted only at low-income individuals). This paper also finds that allowing the deduction of personal consumption against the PIT’s taxable base (i) did not impact positively the VAT revenue in Guatemala and (ii) worsens the income distribution in Ecuador.
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"The Scope of Involvement in Management as a Prerequisite for Input Vat Deduction Related to Transactions in Shares and Possible Incompatibility With Abuse of Law Principle." Law and World 7, no. 2 (April 20, 2021): 69–85. http://dx.doi.org/10.36475/7.2.6.
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This article analyzes the concept of “direct and indirect involvement of holding companies in the management of subsidiaries”, in the light of principle of abuse of the law, practical problems related to the delineation of actual intention of involvement and difficulties arising in determining proportion to what extent a taxable person is entitled to deduct input VAT. Its conclusions are of relevance to EU Member States and countries who have implemented, or are looking to implement, the VAT system established by “Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax” as part of their national tax regime. Because of conceptual and practical difficulties emerging in the process of VAT application to dealings in shares, the role of CJEU is significant, however in some cases, it has arguably contributed to increase in ambiguity. All in all, according to the CJEU the involvement concept and its current practice does not collide with existing abuse of law principle, which puts taxpayers in a far better position to defend their right to deduct. Furthermore, to guarantee the equity of proper function of the system and taxpayers rights, the CJEU ac- knowledges that tax authorities and policy makers are entitled to introduce measures which will comply with fundamental principles of VAT system.
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"Deduction and adjustment of input VAT as regards economic and non-economic use of goods and services." Studia Prawno-Ekonomiczne 117 (2020). http://dx.doi.org/10.26485/spe/2020/117/8.
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