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

The effectiveness of the tax system can be analysed in various ways. According to the authors one of manifestations of such effectiveness is resistance to tax evasion. This phenomenon is influenced by multiple factors, with few being the level of VAT rates and the number of rates in force in the cou...

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Bibliographic Details
Main Authors: Anna Kowal, Grzegorz Przekota
Format: Article
Published: MDPI AG 2021-04-01
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