Value Added Taxation during the Third European Integration (the Treaty of Rome of 1957)
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Based on an analysis of the regulatory framework of the modified value added tax (VAT), the author has studied the characteristics and singled out periods of the Europe-wide value added taxation. It is noted that the legal mechanism of value added taxation acquires the quality of a rather dynamic regulator of economics in the conditions of the European Union, while the arising effects of social correction, slowdown of capital widening and economic integration processes positively affect social development in each socially oriented European states.
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2008 ◽
Vol 9
(9)
◽
pp. 33-46
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2021 ◽
pp. 115-124
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2015 ◽
pp. 227-247
2014 ◽
Vol 2
(1)
◽
pp. 69-95
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2014 ◽
Vol 2
(6)
◽
pp. 138-147
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