Heterogeneous VAT taxation in the Czech economy
This study analyses the VAT tax rate heterogeneity for the case of the Czech Republic. While the European Union recommends tax harmonization, the Czech legislature differentiates among three VAT tax rate groups. Those tax groups' composition has recently changed as the government intends to eas...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Alexandru Ioan Cuza University of Iasi
2020-12-01
|
| Series: | Eastern Journal of European Studies |
| Subjects: | |
| Online Access: | https://ejes.uaic.ro/articles/EJES2020_1102_GAW.pdf |