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• W3131601804 abstract "Value-added tax is an indirect tax based on the sale value of goods, production and non-manufactured goods as an object of taxation. According to the mechanism and procedures for the calculation and payment of value added tax, this tax is not directly imposed by a particular person, but applies to consumers in the process of return. In this case, the value added tax is neutral for securities. In addition, value added tax is universal and is characterized by the difference between purchases at each stage of production and turnover. In connection with the calculation of value added tax, the taxpayer's tax liability to the budget consists of the difference between the amount of tax assessed on taxable turnover and the amount of tax to be deducted in accordance with the documents. Key words: European Union, value Added Tax, tax, tax system" @default.
• W3131601804 created "2021-03-01" @default.
• W3131601804 creator A5081908603 @default.
• W3131601804 date "2021-02-08" @default.
• W3131601804 modified "2023-09-25" @default.
• W3131601804 title "VALUE ADDED TAX IN THE EUROPEAN UNION" @default.
• W3131601804 doi "https://doi.org/10.36719/2663-4619/62/186-189" @default.
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