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Subject
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EU VAT system 2 elements of taxation 2 tax neutrality 2 ADVANTAGE 1 BENEFIT 1 Besteuerungsprinzip 1 CONCESSION 1 ELEMENTS OF TAXATION 1 Sales tax 1 Steuersystem 1 TAX BENEFIT 1 TAXES AND DUTIES CONCESSION 1 Tax system 1 Taxation principle 1 Theorie 1 Theory 1 Umsatzsteuer 1 ЛЬГОТА 1 ЛЬГОТА ПО НАЛОГАМ И СБОРАМ 1 НАЛОГОВАЯ ЛЬГОТА 1 ПРЕИМУЩЕСТВО 1 ПРИВИЛЕГИЯ 1 ЭЛЕМЕНТЫ НАЛОГООБЛОЖЕНИЯ 1
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Free 3 CC license 1
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Article 3
Type of publication (narrower categories)
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Article 1 Article in journal 1 Aufsatz in Zeitschrift 1
Language
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English 2 Undetermined 1
Author
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Daniel, Paweł 2 ИЛЬИЧ, КРАСАВИН ВЛАДИМИР 1
Published in...
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Financial Internet Quarterly 1 Financial internet quarterly 1 ИЗВЕСТИЯ САНКТ-ПЕТЕРБУРГСКОГО УНИВЕРСИТЕТА ЭКОНОМИКИ И ФИНАНСОВ 1
Source
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ECONIS (ZBW) 1 EconStor 1 RePEc 1
Showing 1 - 3 of 3
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Relations between the principle of neutrality and elements of value added tax structure
Daniel, Paweł - In: Financial Internet Quarterly 17 (2021) 3, pp. 56-63
The principal of neutrality is a key principle of the European Union (EU) Value Added Tax (VAT) system. The concept of tax neutrality has a number of dimensions and meanings. The purpose of the article is to examine whether the principle of neutrality shapes the main elements of VAT structure,...
Persistent link: https://www.econbiz.de/10013466283
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Cover Image
Relations between the principle of neutrality and elements of value added tax structure
Daniel, Paweł - In: Financial internet quarterly 17 (2021) 3, pp. 56-63
The principal of neutrality is a key principle of the European Union (EU) Value Added Tax (VAT) system. The concept of tax neutrality has a number of dimensions and meanings. The purpose of the article is to examine whether the principle of neutrality shapes the main elements of VAT structure,...
Persistent link: https://www.econbiz.de/10012803281
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ПОНЯТИЙНЫЙ АППАРАТ ЛЬГОТ ПО НАЛОГАМ И СБОРАМ: ТЕОРЕТИЧЕСКИЕ ПОДХОДЫ И НОРМАТИВНОЕ ЗАКРЕПЛЕНИЕ
ИЛЬИЧ, КРАСАВИН ВЛАДИМИР - In: ИЗВЕСТИЯ … (2011) 3, pp. 115-117
В статье анализируются определения льготы, ее синонимов и антонимов, содержащиеся в различных словарях русского языка, экономических и финансово-кредитных...
Persistent link: https://www.econbiz.de/10011221463
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