Traceable payments and VAT design : effects on VAT performance
Year of publication: |
2020
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Authors: | Madzharova, Boryana |
Published in: |
CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute. - Oxford : Oxford University Press, ISSN 1612-7501, ZDB-ID 2108821-4. - Vol. 66.2020, 3, p. 221-247
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Subject: | VAT | cashless payments | VAT design | third-party reporting | tax administration | Umsatzsteuer | Sales tax | Finanzverwaltung | Fiscal administration | EU-Staaten | EU countries |
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