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. - ISSN 1805-4846. - Vol. 17.2022, 2, p. 49-68
|
Publisher: |
Prague : Prague University of Economics and Business, Faculty of Finance and Accounting |
Subject: | Value-Added Tax | Distance Sale of Goods | Additional VAT Revenue | One Stop Shop |
Type of publication: | Article |
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Type of publication (narrower categories): | Article |
Language: | English |
Other identifiers: | 10.18267/j.efaj.271 [DOI] 1846219396 [GVK] |
Classification: | H21 - Efficiency; Optimal Taxation ; H26 - Tax Evasion ; K34 - Tax Law |
Source: |
-
New VAT rules for e-commerce : what will they bring to public budgets?
Kebrtová, Kristýna, (2022)
-
Organised Vat Fraud : Features, Magnitude, Policy Perspectives
Borselli, Fabrizio, (2011)
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Organised VAT Fraud : Features, Magnitude, Policy Perspectives
Borselli, Fabrizio, (2012)
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New VAT rules for e-commerce : what will they bring to public budgets?
Kebrtová, Kristýna, (2022)
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Tepperová, Jana, (2016)
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How effective is the registration of sales?
Zídková, Hana, (2017)
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