COMPARATIVE ANALYSE OF VAT SYSTEMS IN THE NEW EU MEMBER STATES

The common system of value added tax plays an important role in the European single market, with VAT being a major source of revenue for Member States as well as for the EU budget. EU VAT legislation is constantly changing until a single EU VAT area is created. One of the most important objectives o...

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Bibliographic Details
Main Authors: Maria Zenovia GRIGORE, Adina Julieta CĂLĂRĂȘANU
Format: Article
Language:English
Published: Nicolae Titulescu University Publishing House 2022-06-01
Series:Challenges of the Knowledge Society
Subjects:
Online Access:http://cks.univnt.ro/download/cks_2022_articles%252F5_CKS_2022_ECONOMIC_SCIENCES%252FCKS_2022_ECONOMIC_SCIENCES_014.pdf
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