A Package for SMEs. A Second Step Towards a Definitive VAT System in Order to Strengthen the Tax Compliance of the Taxpayer

A Package for SMEs. A Second Step Towards a Definitive VAT System in Order to Strengthen the Tax Compliance of the Taxpayer

In this study we reveal the measures taken by the Council of the European Union in the field of VAT to support SMEs and the reasons that led the Council of the European Union to take these decisions. It is also indicated the general definition of SMEs in European law as it has been taken up by vario...

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Bibliographic Details
Main Authors: Rodica Ghiur, Paula Mihailescu Todor Silvia, Petre Brezeanu, Cornel Dumiter Florin, Vizoli Mariana
Format: Article
Language:English
Published: Sciendo 2020-08-01
Series:Studies in Business and Economics
Subjects:
statistical correlation
correlation coefficients
income tax
vat
diretive
tax compliance
Online Access:https://doi.org/10.2478/sbe-2020-0029

Internet

https://doi.org/10.2478/sbe-2020-0029

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