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The definitive VAT system and its impact on tax collection

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61384399%3A31110%2F21%3A00057546" target="_blank" >RIV/61384399:31110/21:00057546 - isvavai.cz</a>

  • Result on the web

    <a href="https://revistas.udc.es/index.php/ejge/article/view/ejge.2021.10.2.7803/g7803_pdf" target="_blank" >https://revistas.udc.es/index.php/ejge/article/view/ejge.2021.10.2.7803/g7803_pdf</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.17979/ejge.2021.10.2.7803" target="_blank" >10.17979/ejge.2021.10.2.7803</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    The definitive VAT system and its impact on tax collection

  • Original language description

    Main topics of the document: definitive VAT system; international trade statistics; VAT action plan; temporary VAT system; MTIC fraud

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database

  • CEP classification

  • OECD FORD branch

    50206 - Finance

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach<br>I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2021

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    European Journal of Government and Economics

  • ISSN

    2254-7088

  • e-ISSN

    2254-7088

  • Volume of the periodical

    10

  • Issue of the periodical within the volume

    2

  • Country of publishing house

    ES - SPAIN

  • Number of pages

    21

  • Pages from-to

    146-166

  • UT code for WoS article

  • EID of the result in the Scopus database

    2-s2.0-85122263133