Indirect taxation on VAT consumption. A possible study of alternative tax rate models in Portugal
The adoption of a single VAT rate system in the EU is a complex and controversial issue, since the current model includes several differentiated rates and is intended to reflect sectoral needs and ensure greater fairness in the taxation of consumption. This study aims to analyse which of the general...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2023-11-01
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| Series: | Investment Management & Financial Innovations |
| Subjects: | |
| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/19069/IMFI_2023_04_Soares.pdf |