2019
DOI: 10.2139/ssrn.3423874
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Exploring the Deep Determinants of Tax Effort

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“…According to Suandy (2017:56) that: Value Added Tax (VAT) is a tax imposed on the delivery or import of Taxable Goods or Taxable Services carried out by Taxable Entrepreneurs and can be imposed several times each time there is an increase in value and can be credited as a deduction output tax(Alm & El-Ganainy, 2013)(Siddiquee & Saleheen, 2021;van Oordt, 2018).…”
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confidence: 99%
“…According to Suandy (2017:56) that: Value Added Tax (VAT) is a tax imposed on the delivery or import of Taxable Goods or Taxable Services carried out by Taxable Entrepreneurs and can be imposed several times each time there is an increase in value and can be credited as a deduction output tax(Alm & El-Ganainy, 2013)(Siddiquee & Saleheen, 2021;van Oordt, 2018).…”
mentioning
confidence: 99%