The Effects of the RCS’s Application in the Value Added Tax Collecting Process on the Perception of SME Taxpayer in Korea’s Trade Activity: Transparency and Fairness in Trade
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- Kateřina Krzikallová & Filip Tošenovský, 2020. "Is the Value Added Tax System Sustainable? The Case of the Czech and Slovak Republics," Sustainability, MDPI, vol. 12(12), pages 1-24, June.
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Keywords
SME sustainability; Reverse Charge System; trade fairness; trade transparency; Value Added Tax; tax collection system;All these keywords.
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