Efficient treatment of banking services under VAT
نویسندگان
چکیده
منابع مشابه
Implementation of VAT on Iran banking services in the context of dynamic stochastic general equilibrium model
In the Value Added Tax (VAT) system some goods and services, such as banking services, are exempted from taxes. Based on theoretical foundations, exempt treatment leads to several distortions and inefficiencies in the economy. In order to understand the importance of exemption on macroeconomic fluctuations as well as the fundamental role of financial intermediaries in economy shocks, this study...
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ژورنال
عنوان ژورنال: Economics and Business Letters
سال: 2019
ISSN: 2254-4380
DOI: 10.17811/ebl.8.2.2019.115-121