An investigation of the influencing factors of value added tax collection effectiveness in EU Member States
Lóránd-István Králik, Erzsébet Szász
| Year of publication: |
2023
|
|---|---|
| Authors: | Králik, Lóránd ; Szász, Erzsébet |
| Published in: |
Acta oeconomica : periodical of the Hungarian Academy of Sciences. - Budapest : Akad., ISSN 0001-6373, ZDB-ID 301591-9. - Vol. 73.2023, 4, p. 505-517
|
| Subject: | tax evasion | efficiency | tax avoidance | tax fraud | tax gap | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Umsatzsteuer | Sales tax | EU-Staaten | EU countries | Besteuerungsverfahren | Taxation procedure | Steuereinnahmen | Tax revenue |
| Extent: | Diagramme |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Bibliografie: Seite 515-517 |
| Other identifiers: | 10.1556/032.2023.00045 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014476537