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dc.contributor.authorPetev, Boyko
dc.date.accessioned2017-07-27T10:54:31Z
dc.date.accessioned2017-07-27T10:54:37Z
dc.date.available2017-07-27T10:54:31Z
dc.date.available2017-07-27T10:54:37Z
dc.date.issued2017
dc.identifier.issn0323-9004
dc.identifier.urihttp://hdl.handle.net/10610/3345
dc.description.abstractThe differences in tax systems of the member-states of the European Union as well as the specific VAT regimes require passing through varying degrees of approximation, including the complete unification of some of them in order to improve tax collection. Thus the legal framework of the tax system of the EU sets taxes common to every state and those which reflect national specificities and exist only by virtue of tradition or by the peculiarities of the economy of the country. They inherently have unique problems and differ from one another because the parties are free to choose a tax system that is considered to be the most effective for their conditions, provided that the general rules are observed.us_US
dc.publisherTsenov Publishing Houseen_EN
dc.relation.ispartofseries1;5
dc.subjecttaxationus_US
dc.subjectVATus_US
dc.subjectspecific regimesus_US
dc.subjecttax legislationus_US
dc.subjectEUus_US
dc.titleSPECIFIC VAT REGIMES IN THE EU - METHODICAL CASES AND SOLUTIONSus_US
dc.typeArticleus_US


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