Listar por tema "Value-added Tax"
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Restructuring the European VAT tax system: advantages and disadvantages of the adoption of a single-rate model - a study based on the Portuguese case
(Universidade da Coruña, Servizo de Publicacións, 2019)[Abstract] The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would ...