Search results for: financial crsis

• The level of VAT in relation to the GDP of selected European Union countries in 2007-2015 (in%)

  Open Research Data

  open access

  • P. Kasprzak

  VAT (Value Added Tax) is part of a strictly harmonized tax within the European Union. Under the so-called The Sixth Directive introduced provisions regulating the subject and subject of taxation, tax exemptions and exclusions as well as the tax collection mechanism in all Member States.