Footnote:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 19, 2012 erstellt
Description:
In recent years there has been a constant discussion of the need to reform value added tax and this discussion has become increasingly relevant with the development of a long-term strategy for socio-economic development. Whereas some have proposed that the rate of VAT should be reduced, more radical “reformers” are examining the implications of replacing VAT with a sales tax or of using the Addition Method for the calculation of VA