New VAT rules for e-commerce : what will they bring to public budgets?
Year of publication: |
2022
|
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Authors: | Kebrtová, Kristýna ; Zídková, Hana |
Published in: |
European financial and accounting journal : EFAJ. - Praha : [Verlag nicht ermittelbar], ISSN 1805-4846, ZDB-ID 2819858-X. - Vol. 17.2022, 2, p. 49-68
|
Subject: | Value-Added Tax | Distance Sale of Goods | Additional VAT Revenue | One Stop Shop | Umsatzsteuer | Sales tax | Öffentlicher Haushalt | Public budget | Electronic Commerce | E-commerce | Online-Handel | Online retailing | Öffentliche Einnahmen | Public revenue |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.18267/j.efaj.271 [DOI] hdl:10419/297911 [Handle] |
Classification: | H21 - Efficiency; Optimal Taxation ; H26 - Tax Evasion ; K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
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