The definitive VAT system and its impact on tax collection
Year of publication: |
2021
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Authors: | Zídková, Hana ; Balíková, Kristýna |
Published in: |
European journal of government and economics : EJGE. - A Coruña : Publication Service of the University of A Coruña (Servizo de Publicacións - Universidade da Coruña), ISSN 2254-7088, ZDB-ID 2716794-X. - Vol. 10.2021, 2, p. 146-166
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Subject: | definitive VAT system | international trade statistics | VAT action plan | temporary VAT system | MTIC fraud | Umsatzsteuer | Sales tax | EU-Staaten | EU countries | Besteuerungsverfahren | Taxation procedure |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.17979/ejge.2021.10.2.7803 [DOI] hdl:10419/298636 [Handle] |
Classification: | H21 - Efficiency; Optimal Taxation ; H26 - Tax Evasion ; K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
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