Modelling the Impact of VAT Fiscality on Branch-Level Performance in the Construction Industry—Evidence from Romania
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- Nicolae Al. Pop & Corina Pelau, 2017. "Correlations within the EFQM Business Excellence Model by Applying a Factor Analysis," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(44), pages 1-28, February.
- Siglé, Maarten A. & Goslinga, Sjoerd & Speklé, Roland F. & van der Hel, Lisette E.C.J.M., 2022. "The cooperative approach to corporate tax compliance: An empirical assessment," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
- Alastair Thomas, 2022. "Reassessing the regressivity of the VAT," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 23-38, March.
- Giulia Mascagni & Roel Dom & Fabrizio Santoro & Denis Mukama, 2023. "The VAT in practice: equity, enforcement, and complexity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 525-563, April.
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Keywords
fiscal policy; VAT; financial performance; sustainability; econometric model;All these keywords.
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