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The rapid growth of China’s economy has brought about huge losses of natural capital in the form of natural resource depletion and damages from carbon emissions. This paper recalculates value added, c...
When looking for economic policy instruments in the times of economic crisis, even tax instruments are considered, particularly the changes (increases) of the value added tax rates. Most of the EU mem...
The paper examines some of the theoretical issues regarding the publication of the value added statement as a voluntary disclosure in the process of accounting communication. The social and economic m...
This paper deals with the question of how consumption taxes, especially the value added tax, affect consumption prices. The analyses are based on data from EU countries for the period 1970–2004. The ...
Empirical study of specific value added tax problems in selected EU member states is focused mainly on the field of providing services. Specifically services provided to a person from the same EU memb...
Tax harmonization in the European Union has the greatest development in the field of value added taxation, but differences still can be found. Those differences influence not only the farming business...
Tax policy represents one of the EU integration policies. The aim of the tax policy is to remove the national differences in taxation systems by tackling the obstacles to the competition and free move...
This article sets out to analyze the value added generation in the Slovak agrarian sector at the time of the accession to the EU compared to which we are severely lagging behind in the overall generat...

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