Restructuring the European VAT tax system: advantages and disadvantages of the adoption of a single-rate model - a study based on the Portuguese case
The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate as it reduces distortions and facilitates tax...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of A Coruna
2019-12-01
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| Series: | European Journal of Government and Economics |
| Subjects: | |
| Online Access: | http://revistas.udc.es/index.php/ejge/article/view/5478 |