e-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange.   this phenomenon brings about massive changes in most of relations between various economic institutions. such changes have also occurred in tax systems. hence, the present research aims to investigate effect of e-commerce on tax structure ...

Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A new study from CMI supports the claim that improved knowledge about the tax system makes a difference in people’s willingness to pay tax. The study shows that exposure to Value-AddedTax (VAT) makes people take a...

The article highlights the accounting and fiscal regime regarding adjustment of value-added tax in case capital goods purchases services, other than goods. legal basis VAT is represented by provisions Fiscal Code its enforcement rules. constitutes exercise deduction right taxable person earns compliance with force (positive adjustment) or total partial cancellation initially exercised loses pur...