Aufsatz(elektronisch)Juni 2001
Reforming value added tax
In: Economic affairs: journal of the Institute of Economic Affairs, Band 21, Heft 2, S. 33-39
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Abstract
The research reviewed in this paper establishes that the VAT system generates heavy administrative burdens for small firms in Europe despite various measures taken to alleviate them. A possible solution would be to abolish VAT charges between registered traders which would, in effect, convert the tax into a sales tax. The conclusion is that such a change would necessitate modification of the 6th Directive on VAT. The other alternative might be to compensate small firms for their work as unpaid tax collectors.
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