The definitive VAT system and its impact on tax collection
Value Added Tax (VAT) is a significant source of fiscal revenues in the EU. However, the VAT treatment of cross-border supplies enables large-scale tax frauds, such as the Missing Trader Intra-Community (MTIC), which takes each year billions of euros from Member States' public budgets. In 2016...
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Formato: | article |
Lenguaje: | EN |
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University of A Coruna
2021
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Acceso en línea: | https://doaj.org/article/34e1d68cd0e8449c9b850ac035d538ba |
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