VAT Collection Methods

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 the European Commission are discussing new ways of VAT collection to prevent the eva...

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Bibliographic Details
Main Authors: Hana Zídková, Aneta Šťastná
Format: Article
Language:English
Published: Mendel University Press 2019-01-01
Series:Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Subjects:
Online Access:https://acta.mendelu.cz/67/3/0883/