Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland
In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently, the E...
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| Format: | Article |
| Language: | English |
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Sciendo
2018-06-01
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| Series: | International Journal of Management and Economics |
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| Online Access: | https://doi.org/10.2478/ijme-2018-0009 |