VAT Efficiency-A Discussion on the VAT System in the European Union

Kowal, A; Przekota, G

Kowal, A (corresponding author), Univ Rzeszow, Inst Econ & Finance, PL-35310 Rzeszow, Poland.

SUSTAINABILITY, 2021; 13 (9):

Abstract

The effectiveness of the tax system can be analysed in various ways. According to the authors one of manifestations of such effectiveness is resistanc......

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