Kubátová, Květa; Holešovská, Pavla - In: European Financial and Accounting Journal 9 (2014) 2, pp. 79-90
Consumption taxes have been harmonized in the EU countries since 1993 and a great attention is paid to their convergence in the EU. The EU directives harmonize tax administration, tax bases and set minimal applicable rates. The aim of the article is to find out if VAT systems of the EU countries...
