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The voluntary disclosure of the value added statement in annual reports of Italian listed companies
value added statement annual reports voluntary disclosures Italian listed companies
2014/4/1
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...
Empirical Study of Specific Value Added Tax Problems in Selected European Union Member States
VAT Services provided further Services connected with immovable property
2010/10/20
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...
Value Added Tax in the Agricultural Sector on the European Union Internal Market
Tripartite trade Cross-border chain trade Registration
2010/10/20
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...
Value added and its generation in agrarian enterprises
intermediate consumption added value natural conditions production structures
2014/3/24
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...