value added tax - définition. Qu'est-ce que value added tax
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Qu'est-ce (qui) est value added tax - définition

IN ECONOMICS
Value-add; Value-added; Value added good; Value add; Added cost; Value added ratio; Value-Added; Value-adding; Add value; VALUE ADDED ACTIVITY; Value added product; Value-added product

value added tax      
value added tax      
¦ noun a tax on the amount by which the value of an article has been increased at each stage of its production or distribution.
Value-added tax in the United Kingdom         
OVERVIEW ABOUT THE VALUE ADDED TAX IN THE UNITED KINGDOM
Value Added Tax (United Kingdom); UK VAT; Value-added tax (United Kingdom); UK Value Added Tax; VAT in the United Kingdom
In the United Kingdom, the value added tax (VAT) was introduced in 1973, replacing Purchase Tax, and is the third-largest source of government revenue, after income tax and National Insurance. It is administered and collected by HM Revenue and Customs, primarily through the Value Added Tax Act 1994.

Wikipédia

Value added

Value added is a term in financial economics for calculating the difference between market value of a product or service, and the sum value of its constituents. It is relatively expressed to the supply-demand curve for specific units of sale. It represents a market equilibrium view of production economics and financial analysis. Value added is distinguished from the accounting term added value which measures only the financial profits earned upon transformational processes for specific items of sale that are available on the market.

In business, total value added is calculated by tabulating the unit value added (measured by summing unit profit — the difference between sale price and production cost, unit depreciation cost, and unit labor cost) per each unit sold. Thus, total value added is equivalent to revenue minus intermediate consumption. Value added is a higher portion of revenue for integrated companies (e.g. manufacturing companies) and a lower portion of revenue for less integrated companies (e.g. retail companies); total value added is very nearly approximated by compensation of employees, which represents a return to labor, plus earnings before taxes, representative of a return to capital.

Exemples du corpus de texte pour value added tax
1. Russian banks face a crunch period in October, when quarterly value added tax payments are due.
2. The International Monetary Fund (IMF) has criticized Ankara‘s value–added tax cut for t...
3. Shatalov reiterated that the ministry opposed lowering the value–added tax.
4. The VAT is the value added tax, paid by consumers when they buy things.
5. He abolished purchase tax and the selective employment tax, and replaced them with value added tax.