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Publikováno v:
Sustainability
Volume 13
Issue 20
Sustainability, Vol 13, Iss 11165, p 11165 (2021)
Volume 13
Issue 20
Sustainability, Vol 13, Iss 11165, p 11165 (2021)
Value added tax (VAT) has proven to be the most stable and revenue productive of all components of the tax system. However, for such a tax system to be policy sustainable over time, taxpayers must consider it fair, and it must be viewed by the Nation