Daniel, Paweł - In: Financial internet quarterly 17 (2021) 3, pp. 56-63
tax neutrality has a number of dimensions and meanings. The purpose of the article is to examine whether the principle of … neutrality shapes the main elements of VAT structure, what concepts of tax neutrality are proper to shape each of those elements … conditions of payment are shaped in different manner and extent by the principle of neutrality. Tax neutrality in its basic sense …