ANTI-CRISIS VAT POLICY AND COMPLIANCE WITH THE TAX NEUTRALITY PRINCIPLE
The fundamental assumption of theoretical VAT model lies on neutrality of VAT taxation in relation to economic position of taxpayers. Although highly relevant for removing fiscal barriers and competitiveness of national economies in the global sphere of business the principle of neutrality of VAT s...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Banja Luka, Faculty of Economics
2010-06-01
|
| Series: | Acta Economica |
| Subjects: | |
| Online Access: | http://ae.ef.unibl.org/index.php/AE/article/view/199 |