Zídková, Hana; Balíková, Kristýna - In: European Journal of Government and Economics (EJGE) 10 (2021) 2, pp. 146-166
euros from Member States' public budgets. In 2016 a definitive VAT system was proposed by the European Commission to respond … that after implementing the definitive VAT system, total administrative costs of the Member States would increase at least … of the definitive VAT system for the EU. However, individual Member States would not benefit equally. The net exporters …