Special Edition for the IVA’s 30th Anniversary
In this Column, the author points out the very rapid expansion of VAT systems globally. He also mentions that the authors of the articles in this issue have selected a few different but very relevant subjects related to the functioning and the operation of VAT systems both within and outside the European Union to show their evolution over the last 30 years.
Authors
- Simeon Dale (ORCID: https://orcid.org/0000-0003-3611-8740)
Publication Details
- Journal
- International VAT Monitor
- Published
- 2024-09-05
- DOI
- https://doi.org/10.59403/2tqma5p
- Primary Topic
- Taxation and Compliance Studies
- Type
- article
- Field-Weighted Citation Impact
- 0.00