المؤلفون: Soares, Ricardo Manuel de Barboza Marques de Moraes e

المساهمون: Catarino, João Manuel Ricardo, Pinto, Ricardo João Magro Ramos, Repositório da Universidade de Lisboa

مصطلحات موضوعية: Eficiência, Neutralidade, Política Pública, Política Fiscal, Simplicidade, Taxa Única de IVA, Efficiency, Neutrality, Public Policy, Tax Policy, Simplicity, Single VAT Rate

وصف الملف: application/pdf; application/vnd.openxmlformats-officedocument.wordprocessingml.document

الاتاحة: http://hdl.handle.net/10400.5/22203

المؤلفون: Ganhoteiro, Pedro Jorge Romão

المساهمون: Sarmento, Joaquim, Repositório da Universidade de Lisboa

مصطلحات موضوعية: Harmonização de Impostos, Taxa Única de IVA, União Europeia, Fiscalidade, Sistema Fiscal Europeu, Tax harmonization, Single VAT Rate, European Union, Taxation, European Tax System

وصف الملف: application/pdf

Relation: Ganhoteiro, Pedro Jorge Romão (2020). "Taxa única sobre o Imposto sobre o Valor Acrescentado". Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão.

الاتاحة: http://hdl.handle.net/10400.5/21158

المؤلفون: Ricardo Moraes e Soares, João Ricardo Catarino

المصدر: European Journal of Government and Economics, Vol 8, Iss 2 (2019)

مصطلحات موضوعية: consumer tax, fiscal policy, single VAT rate, value-added tax, tax equity, tax system, Political science, Political institutions and public administration (General), JF20-2112

وصف الملف: electronic resource

Relation: http://revistas.udc.es/index.php/ejge/article/view/5478; https://doaj.org/toc/2254-7088

URL الوصول: https://doaj.org/article/20f0c39adf084215981fce4b1525bf60

المؤلفون: Catarino, João Ricardo, Moraes e Soares, Ricardo

مصطلحات موضوعية: Consumer tax, Fiscal policy, Single VAT rate, Value-added Tax, Tax equity, Tax system

Relation: https://doi.org/10.17979/ejge.2019.8.2.5478; Catarino, J., & Moraes e Soares, R. (2019). Restructuring the European VAT tax system: advantages and disadvantages of the adoption of a single-rate model - a study based on the Portuguese case. European Journal of Government and Economics, 8(2), 145-160. https://doi.org/10.17979/ejge.2019.8.2.5478; http://hdl.handle.net/2183/24547

الاتاحة: http://hdl.handle.net/2183/24547

المؤلفون: João Ricardo Catarino, Ricardo de Moraes e Soares

المصدر: European Journal of Government and Economics, Vol 8, Iss 2 (2019)
RUC. Repositorio da Universidade da Coruña
instname

مصطلحات موضوعية: Economics and Econometrics, Public Administration, O23, Single tax, H25, lcsh:Political science, Discount points, Tax revenue, Goods and services, consumer tax, Econometrics, Economics, ddc:330, Revenue, H30, Consumption (economics), tax system, single VAT rate, tax equity, Fiscal policy, lcsh:Political institutions and public administration (General), Value-added tax, value-added tax, lcsh:JF20-2112, H21, E62, lcsh:J, fiscal policy

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ffebe2663d21fee1907b0bec7a61170e
https://hdl.handle.net/10419/217781

المؤلفون: Pavlicová, Jana

المساهمون: Klazar, Stanislav, Čejková, Eliška

مصطلحات موضوعية: harmonizace DPH, sazby DPH, Jednotná sazba DPH, harmonization of VAT, VAT rates, Single VAT rate

وصف الملف: application/pdf

Relation: https://vskp.vse.cz/eid/87264

الاتاحة: https://vskp.vse.cz/eid/87264

المؤلفون: Catarino, João Ricardo, Moraes e Soares, Ricardo

مصطلحات الفهرس: Consumer tax, Fiscal policy, Single VAT rate, Value-added Tax, Tax equity, Tax system, info:eu-repo/semantics/article

URL: http://hdl.handle.net/2183/24547
https://doi.org/10.17979/ejge.2019.8.2.5478
https://doi.org/10.17979/ejge.2019.8.2.5478