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...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autores principales: Hana Zídková, Kristýna Balíková
Formato: article
Lenguaje:EN
Publicado: University of A Coruna 2021
Materias:
J
Acceso en línea:https://doaj.org/article/34e1d68cd0e8449c9b850ac035d538ba
Etiquetas: Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!