Analysis of VAT elasticity in Benelux countries
Value added tax is a significant tax form worldwide. The importance of this tax is manifested in the scope, stability and efficiency of revenue collection. With respect to macroeconomic conditions and challenges, fiscal authorities have to pay attention to the elasticity of VAT revenues. The paper i...
| Main Authors: | , , |
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| Format: | Article |
| Language: | srp |
| Published: |
University Business Academy - Faculty of Economics and Engineering Management, Novi Sad, Serbia
2023-01-01
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| Series: | Ekonomija: teorija i praksa |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/2217-5458/2023/2217-54582301023I.pdf |