{"title":"法律如何确保增值税取得成功","authors":"Ali Salem Al-Amarri","doi":"10.1108/ijlma-06-2024-0217","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>The purpose of this research is to demonstrate how legal strategies can be used to enhance the effectiveness of value-added tax (VAT) and how taxation laws can synergise with economic goals to strengthen the economy.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>This study uses a comprehensive approach to explore various aspects of VAT, including its mechanics, collection process and global trends. It uses a comparative analysis of different types of taxes and their potential impact on economic growth. Additionally, it examines the role of the law in establishing tax systems, and how the law makes VAT more effective.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>The research highlights the importance of legal frameworks in implementing VAT strategies and addressing associated challenges. It also identifies the advantages and disadvantages of VAT and discusses its role in diversifying economic income sources to ensure a sustainable national revenue stream.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>This research contributes to the literature by offering insights into the interplay between law, taxation and economic development, particularly focusing on the effectiveness of VAT. It provides original perspectives on legal strategies to optimise VAT systems and enhance economic growth.</p><!--/ Abstract__block -->","PeriodicalId":46125,"journal":{"name":"International Journal of Law and Management","volume":"53 1","pages":""},"PeriodicalIF":1.3000,"publicationDate":"2024-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"How the law can ensure the success of value-added tax\",\"authors\":\"Ali Salem Al-Amarri\",\"doi\":\"10.1108/ijlma-06-2024-0217\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>The purpose of this research is to demonstrate how legal strategies can be used to enhance the effectiveness of value-added tax (VAT) and how taxation laws can synergise with economic goals to strengthen the economy.</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>This study uses a comprehensive approach to explore various aspects of VAT, including its mechanics, collection process and global trends. It uses a comparative analysis of different types of taxes and their potential impact on economic growth. Additionally, it examines the role of the law in establishing tax systems, and how the law makes VAT more effective.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>The research highlights the importance of legal frameworks in implementing VAT strategies and addressing associated challenges. It also identifies the advantages and disadvantages of VAT and discusses its role in diversifying economic income sources to ensure a sustainable national revenue stream.</p><!--/ Abstract__block -->\\n<h3>Originality/value</h3>\\n<p>This research contributes to the literature by offering insights into the interplay between law, taxation and economic development, particularly focusing on the effectiveness of VAT. It provides original perspectives on legal strategies to optimise VAT systems and enhance economic growth.</p><!--/ Abstract__block -->\",\"PeriodicalId\":46125,\"journal\":{\"name\":\"International Journal of Law and Management\",\"volume\":\"53 1\",\"pages\":\"\"},\"PeriodicalIF\":1.3000,\"publicationDate\":\"2024-08-26\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Law and Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/ijlma-06-2024-0217\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Law and Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/ijlma-06-2024-0217","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"LAW","Score":null,"Total":0}
How the law can ensure the success of value-added tax
Purpose
The purpose of this research is to demonstrate how legal strategies can be used to enhance the effectiveness of value-added tax (VAT) and how taxation laws can synergise with economic goals to strengthen the economy.
Design/methodology/approach
This study uses a comprehensive approach to explore various aspects of VAT, including its mechanics, collection process and global trends. It uses a comparative analysis of different types of taxes and their potential impact on economic growth. Additionally, it examines the role of the law in establishing tax systems, and how the law makes VAT more effective.
Findings
The research highlights the importance of legal frameworks in implementing VAT strategies and addressing associated challenges. It also identifies the advantages and disadvantages of VAT and discusses its role in diversifying economic income sources to ensure a sustainable national revenue stream.
Originality/value
This research contributes to the literature by offering insights into the interplay between law, taxation and economic development, particularly focusing on the effectiveness of VAT. It provides original perspectives on legal strategies to optimise VAT systems and enhance economic growth.
期刊介绍:
The International Journal of Law and Management is a leading journal addressing all aspects of regulation and law as they impact on organisational development, operations and leadership. Organisations and their leaders operate in an increasingly complex world of emerging regulation across national and international boundaries. The International Journal of Law and Management seeks to acknowledge the dynamics of that environment and provide a platform for articles and contributions to stimulate scholarly debate in the development of law and practice. The International Journal of Law and Management seeks to present the latest research on policy, practice and theoretical perspectives and their impact on the development and leadership of organisations. Contributions of a multi-disciplinary nature are welcome. Coverage includes, but is not limited to: -Employment and industrial law- Corporate governance and social responsibility- Intellectual property- Corporate law and finance- Insolvency- Commercial law and consumer protection- Environmental law- Taxation- Competition law- Regulatory theory