Evasion of value-added taxes in Europe: Ifo approach to estimating the evasion of value-added taxes on the basis of National Accounts Data (NAD)
Year of publication: |
2003
|
---|---|
Authors: | Gebauer, Andrea ; Parsche, Rüdiger |
Published in: |
CESifo DICE report : journal for institutional comparisons. - Munich : Ifo Inst., ISSN 1612-0663, ZDB-ID 2117184-1. - Vol. 1.2003, 2, p. 40-44
|
Subject: | Umsatzsteuer | Sales tax | Steuerstrafrecht | Criminal tax law | Volkswirtschaftliche Gesamtrechnung | National accounts | EU-Staaten | EU countries |
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