The VAT in practice : equity, enforcement, and complexity
Giulia Mascagni, Roel Dom, Fabrizio Santoro, Denis Mukama
| Year of publication: |
2023
|
|---|---|
| Authors: | Mascagni, Giulia ; Dom, Roel ; Santoro, Fabrizio ; Mukama, Denis |
| Subject: | Value-added tax | Equity | Enforcement | Complexity | Tax administration | Umsatzsteuer | Sales tax | Finanzverwaltung | Fiscal administration | Steuererhebungsverfahren | Taxation procedure | Rechtsdurchsetzung | Law enforcement | Steuersystem | Tax system | Steuergerechtigkeit | Tax fairness | Steuermoral | Tax compliance |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-022-09743-z [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014253628