Hodzic, Sabina; Celebi, Hulya - In: UTMS journal of economics / University of Tourism and … 8 (2017) 2, pp. 79-90
This paper analyses value-added tax (VAT), with special emphasis on efficiency in the EU-28 Member States and Turkey … important taxes in the EU-28 Member States and many countries worldwide, like Turkey. The current VAT system in EU-28 Member …, competitiveness and growth, an action plan on VAT is proposed for the creation of a single VAT area. The VAT system needs to be more …