Pregled bibliografske jedinice broj: 529944
Value added tax as a pull factor of retail internationalization
Value added tax as a pull factor of retail internationalization // Proceedings of International MSKE 2011 Conference - Managing Services in the knowledge economy / Silva, Rui ; Tome, Eduardo (ur.).
Vila Nova de Famalicão: CLEGI, University of Lusiada, Fundacao Minerva, 2011. str. 742-750 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 529944 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Value added tax as a pull factor of retail internationalization
Autori
Sokol, Nika ; Knežević, Blaženka
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Proceedings of International MSKE 2011 Conference - Managing Services in the knowledge economy
/ Silva, Rui ; Tome, Eduardo - Vila Nova de Famalicão : CLEGI, University of Lusiada, Fundacao Minerva, 2011, 742-750
ISBN
978-989-640-103-0
Skup
MSKE 2011 - International Conference on Managing Services in the Knowledge Economy
Mjesto i datum
Vila Nova de Famalicão, Portugal, 13.07.2011. - 15.07.2011
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
retail; internationalization; pull factors; VAT
Sažetak
Internationalization is one of key trends in retail industry. Legal framework, especially tax legislation is the most important segment of macroenvironmental knowledge from the retailers' point of view. In this paper VAT is analyzed as one of pull factors in retail internationalization. An explanation of VAT implication on retail pricing is presented and analysis of VAT systems in EU countries is given in order to explain the importance of VAT legislation on strategic decision making in retail internationalization process.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
