VAT is one of the most decisive tax revenues sources in the EU Member States. Due to
financial frauds and insufficient tax system, there is a billion loss of EUR every year in the …

Value added tax (VAT) is the revenue of the state budget in most economies of the world.
Their amount depends on several factors and reflects many needs of the state and its goals …

The Base Erosion and Profit Shifting (BEPS) project of the G20 and the Organisation for
Economic Co-operation and Development (OECD) has found a big response in the …

A value-added tax (VAT) is currently a key element of tax system and an important source of
revenue of EU Member States' budgets. VAT revenues in 2014 represented 7.75% of GDP …

Anotace Daň z pridanej hodnoty je v súčasnosti rozhodujúcim príjmom štátnych rozpočtov
mnohých krajín. Od jej prvého zavedenia vo Francúzsku ubehlo skoro 50 rokov a odvtedy …

E-commerce is the sale or purchase of goods and services, whether between businesses,
consumers, government and other organization, which is run via the Internet. From an …

Abstract [eng] VAT is popular in the state tax system, however there are considerable
amount of problems and indistinctness faced in its application. A proper, clear and particular …