Emergence, diffusion and development of the value added tax in Europe
Emergence, diffusion and development of the value added tax in Europe

Summary/Abstract: The paper discusses the development of VAT in Europe since its emergence, based on the achievements of financial and macroeconomic theory and using rich legal and statistical data. The main axis of the analysis is the controversy between VAT unification and the remaining differences in various countries. Special attention is paid on Eastern European countries (mainly EU-11) including Bulgaria.

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