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New VAT Rules for E-commerce: What Will They Bring to Public Budgets?

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61384399%3A31110%2F22%3A00058883" target="_blank" >RIV/61384399:31110/22:00058883 - isvavai.cz</a>

  • Result on the web

    <a href="https://efaj.vse.cz/pdfs/efa/2022/02/03.pdf" target="_blank" >https://efaj.vse.cz/pdfs/efa/2022/02/03.pdf</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.18267/j.efaj.271" target="_blank" >10.18267/j.efaj.271</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    New VAT Rules for E-commerce: What Will They Bring to Public Budgets?

  • Original language description

    Main topics of the document: Value-Added Tax; distance sale of goods; additional VAT revenue; one stop shop

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>ost</sub> - Miscellaneous article in a specialist periodical

  • 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

    2022

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    European Financial and Accounting Journal

  • ISSN

    1802-2197

  • e-ISSN

  • Volume of the periodical

    17

  • Issue of the periodical within the volume

    2

  • Country of publishing house

    CZ - CZECH REPUBLIC

  • Number of pages

    20

  • Pages from-to

    49-68

  • UT code for WoS article

  • EID of the result in the Scopus database