Showing 1 - 10 of 6,714
Persistent link: https://www.econbiz.de/10010466546
Persistent link: https://www.econbiz.de/10013347778
Persistent link: https://www.econbiz.de/10011544436
Persistent link: https://www.econbiz.de/10011473465
Persistent link: https://www.econbiz.de/10010236043
Persistent link: https://www.econbiz.de/10012000835
The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate as it reduces distortions and facilitates...
Persistent link: https://www.econbiz.de/10012157117
This paper analyses value-added tax (VAT), with special emphasis on efficiency in the EU-28 Member States and Turkey, over the period from 2009 to 2013. From the results of the analysis, we concluded that, the highest efficiency ratio (50.8) was recorded in Croatia in 2013. This indicates that...
Persistent link: https://www.econbiz.de/10011780503
Persistent link: https://www.econbiz.de/10010232433
Persistent link: https://www.econbiz.de/10011647297