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Autor:
Zídková, Hana, Vrána, Tomáš
Publikováno v:
Central European public administration review, vol. 18, no. 2, pp. 121-134, 2020.
This paper is focused on the efficiency of VAT collection under the standard credit invoice method. It discusses several approaches on how to evaluate the efficiency of the VAT system. The authors create their own indicator called the C-Coefficient t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______3505::1fab23c554f753f9050158da7993551b
https://hdl.handle.net/20.500.12556/RUL-128649
https://hdl.handle.net/20.500.12556/RUL-128649
