haku: @indexterm VALUE ADDED TAX / yhteensä: 98
viite: 8 / 98
| Tekijä: | Nam, C.W. Parsche, R. Schaden, B. |
| Otsikko: | Measurement of value added tax evasion in selected EU countries on the basis of national accounts data |
| Lehti: | IFO-Studien
2001 : VOL. 47:2, p. 127-144 |
| Asiasana: | EUROPEAN UNION TAX EVASION VALUE ADDED TAX |
| Kieli: | eng |
| Tiivistelmä: | Unlike the larger share of conventional empirical analyses which emphasise the predominance of direct taxation and measure the total size of tax evasion for the entire domestic economy of a country, this study primarily deals with the narrow aspect of tax evasion in the specific area of EU value added taxation. |
SCIMA