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Journals
Acta Marisiensis. Seria Oeconomica
Volume 15 (2021): Issue 1 (June 2021)
Open Access
VAT Efficiency in Developing Countries of the European Union
Maria-Alexandra Popa
Maria-Alexandra Popa
and
Alexandra Botoş
Alexandra Botoş
| Feb 27, 2022
Acta Marisiensis. Seria Oeconomica
Volume 15 (2021): Issue 1 (June 2021)
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Published Online:
Feb 27, 2022
Page range:
41 - 48
DOI:
https://doi.org/10.2478/amso-2021-0004
Keywords
VAT gap
,
tax efficiency
,
value added tax
,
developing countries
,
European Union
© 2021 Maria-Alexandra Popa et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Maria-Alexandra Popa
“George Emil Palade” University of Medicine, Pharmacy, Sciences and Technology of Târgu Mureș,
Târgu Mureș, Romania
“1 Decembrie 1918” University of Alba Iulia,
Alba Iulia, Romania
Alexandra Botoş
“1 Decembrie 1918” University of Alba Iulia,
Alba Iulia, Romania