Hybka, Małgorzata Magdalena - In: International journal of management and economics 54 (2018) 2, pp. 110-121
In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which … implementation of the common tax assessment base. Currently, the European Union VAT system faces multiple challenges related in … neighboring countries were selected, namely, Germany and Poland. On the basis of the national and Eurostat data, the author …