Developments of VAT Rates in EU Countries in the Context of Harmonization and Fiscal Consolidation
Although the value added tax is most often used tax it is a relatively young tax instrument that can assure significant increase in countries tax revenues. The advantage of VAT is that it is a consumption tax and so the tax payers take it as a natural part of the price. To assure the transparency an...
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| Principais autores: | , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Mendel University Press
2015-01-01
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| coleção: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Assuntos: | |
| Acesso em linha: | https://acta.mendelu.cz/63/2/0487/ |
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