Harmonisation of VAT in the European Union: Present and Future

cris.legacyid	7072
dc.abstract.pl	The monograph is intended to create a platform for discussion on the most important issues concerning the reform and future of the VAT system in the European Community. It will be a place for an effective exchange of reflections and experiences, including in terms of highlighting and presenting to international audiences Poland’s positive experiences with mechanisms, such as split payments, reverse charge and Binding Tariff Information. Conclusions resulting from the scientific discussion will certainly be able to be used not only in national VAT legislation, but also in the practice of tax administration facing the difficult task of maintaining the budgetary effectiveness of VAT as the main source of state tax revenue.
dc.contributor.author	Wojciech Dmoch
dc.contributor.author	Bartłomiej Kołodziej
dc.contributor.author	Michał Mioduszewski
dc.contributor.author	Artur Mudrecki
dc.date.accessioned	2025-07-25T16:53:26Z
dc.date.available	2025-07-25T16:53:26Z
dc.date.issued	2022
dc.description.physical	191
dc.identifier.uri	https://repozytorium.kozminski.edu.pl/handle/item/3314
dc.language	en
dc.publisher	Kozminski University
dc.relation.pages	191
dc.rights	CC-BY-4.0
dc.subject	VAT system
dc.subject	VAT legislation
dc.title	Harmonisation of VAT in the European Union: Present and Future
dc.type	Book
dspace.entity.type	Publication

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