This paper studies the role of cashless payments in third-party reporting for the purposes of Value Added Tax compliance management. In economies with well-developed financial institutions, the traceability of digital payments could serve as a deterrent to sales suppression even in the absence...

Given the enlargement of the European Union, the fall-back in productivity growth and the lack of success in implementing further structural reforms, this special issue highlights the political economy in the European Union and discusses the role of the Maastricht Treaty as an impediment or a...