VAT gap, reduced VAT rates and their impact on compliance costs for businesses and on consumers : European implementation assessment
Year of publication: |
September 2021
|
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Authors: | Binder, Eckhard |
Institutions: | Europäisches Parlament / Ex-Post Evaluation Unit (issuing body) |
Publisher: |
Brussels : European Union |
Subject: | Umsatzsteuer | Sales tax | Steuerharmonisierung | Tax harmonization | EU-Steuerrecht | EU tax law | Befolgungskosten | Compliance costs | EU-Staaten | EU countries |
Extent: | 1 Online-Ressource (circa 80 Seiten) Illustrationen |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Amtliche Publikation ; Graue Literatur ; Non-commercial literature |
Language: | English |
ISBN: | 978-92-846-8441-0 |
Other identifiers: | 10.2861/76928 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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