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pro vyhledávání: '"Vázquez Caro, Jaime"'
Autor:
Vázquez-Caro, Jaime1, Bird, Richard M.1 rbird@rotman.utoronto.ca
Publikováno v:
eJournal of Tax Research. Jul2011, Vol. 9 Issue 1, p5-37. 33p.
This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::c42873f9facc862ff7852190d512f13c
https://hdl.handle.net/10419/87617
https://hdl.handle.net/10419/87617