VAT evasion and its consequence for macroeconomic clearing in the EU
Andrea Gebauer, Chang Woon Nam, and Rüdiger Parsche
| Year of publication: |
2005
|
|---|---|
| Authors: | Gebauer, Andrea |
| Other Persons: | Nam, Chang-woon (contributor) ; Parsche, Rüdiger (contributor) |
| Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 61.2005, 4, p. 462 - 487
|
| Subject: | Umsatzsteuer | Sales tax | Steuereinnahmen | Tax revenue | Steuerstrafrecht | Criminal tax law | Volkswirtschaftliche Gesamtrechnung | National accounts | Besteuerungsprinzip | Taxation principle | Ursprungsregeln | Rules of origin | EU-Binnenmarkt | Single European market | EU-Staaten | EU countries | Bestimmungslandprinzip | Destination principle |
| Extent: | No. 4, S. 462 - 487 graph. Darst |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015100526