Is VAT Administration System Efficient? The Case of the Czech
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 that determines how many times must one unit of c...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Ljubljana Press (Založba Univerze v Ljubljani)
2020-11-01
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| Series: | Central European Public Administration Review |
| Subjects: | |
| Online Access: | https://journals.uni-lj.si/CEPAR/article/view/20580 |
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