Harmonization of VAT in the European Union. Achievements and Perspectives
The drafted study pursues the development of the generalization process of using VAT in the EU member States, and the advantages they represent. The negotiations and compromises implied by this process are presented, as well as the current stage of harmonization of the taxation base and of the VAT s...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Universitaria Publishing House
2013-11-01
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Series: | Finanţe: Provocările viitorului |
Subjects: | |
Online Access: | http://www.financejournal.ro/fisiere/revista/41786712307_Dracea_N_Florea_en.pdf |