Value-added-tax rate increases: A comparative study using difference-in-difference with an ARIMA modeling approach
Abstract Collecting and managing taxes is a critical keystone to protecting a country’s financial intensity and developing a country’s tax system, where value-added tax (VAT) has proven to be a nurturing and steady foundation of income for governments. VAT is a primary source of financial gain in de...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer Nature
2023-03-01
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| Series: | Humanities & Social Sciences Communications |
| Online Access: | https://doi.org/10.1057/s41599-023-01608-y |