Analysis of determinants of value added tax revenue in Asia

This study aims to obtain empirical evidence of factors that influence VAT receipts from various aspects, including the VAT rate itself, economic factors, tax administration factors, and legal factors. The VAT rate factor is explained by the standard rate and implicit rate variables. Economic factor...

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Bibliographic Details
Main Authors: Daniel Gusta Permadi (Author), Suparna Wijaya (Author)
Format: Book
Published: Indonesian Institute for Counseling, Education and Therapy (IICET), 2022-09-01T00:00:00Z.
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3rd Floor Main Library

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