Listar por autor "Balíková, Kristýna"
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The Definitive VAT System and Its Impact on Tax Collection
Zídková, Hana; Balíková, Kristýna (Universidade da Coruña, 2021-12-01)[Abstract] Value Added Tax (VAT) is a significant source of fiscal revenues in the EU. However, the VAT treatment of cross-border supplies enables large-scale tax frauds, such as the Missing Trader Intra-Community (MTIC), ...