Emergence, diffusion and development of the value added tax in Europe
Emergence, diffusion and development of the value added tax in Europe is a scholarly work, published in 2014. The main subjects of the publication include macroeconomics, tax noncompliance, value-added tax, economic system, economics, economy, value, international trade, member state of the European Union, economic geography, fiscal policy, unification, tax policy, and international economics. 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.