Blazic, Helena; Dimitric, Mira - In: Zbornik radova Ekonomskog fakulteta u … 27 (2009) 1, pp. 83-114
This paper assesses the potential effects of introduction of the reduced VAT rate for small business, based on the EU VAT legislation development. The analysis includes effects on prices, sales, shadow economy and employment. It starts with the assumption of no substantial effect. Survey for...