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Published in 2019 at "Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis"
DOI: 10.11118/actaun201967030883
Abstract: Although, the VAT contributes significantly to tax revenues in all EU Member States, the current VAT system is vulnerable to organized fraud schemes and suffers from large scale tax evasion. The EU Member States and…
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Keywords:
system;
member states;
vat collection;
collection methods ... See more keywords