The VAT in practice: equity, enforcement, and complexity
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DOI: 10.1007/s10797-022-09743-z
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- Cristina Elena Badiu (Cazacu) & Nicoleta Bărbuță-Mișu & Mioara Chirita & Ionica Soare & Monica Laura Zlati & Costinela Fortea & Valentin Marian Antohi, 2024. "Modelling the Impact of VAT Fiscality on Branch-Level Performance in the Construction Industry—Evidence from Romania," Economies, MDPI, vol. 12(2), pages 1-28, January.
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More about this item
Keywords
Value-added tax; Equity; Enforcement; Complexity; Tax administration;All these keywords.
JEL classification:
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
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