Value added tax
By David Phillips. 2009
121 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/3837c2c02f2febbd31581271d285da9bbab6538f
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In Accounting
Citations in the corpus
- Value Added Tax and Economic Growth in Nigeria (2017, background): “Afe (1996) defines VAT as a tax levied on the additional value added at each stage of firms’ production cycle. Anyaduba (2003) asserts that Value Added Tax is an indirect tax levied on the increase in value of goods and services in the course of their production or supply.”