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Journals
Economics and Business
Volume 32 (2018): Issue 1 (February 2018)
Open Access
Management of Tax Payments Under the Definitive Value Added Tax Regime
Māris Jurušs
Māris Jurušs
Riga Technical University,
Riga, Latvia
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Jurušs, Māris
and
Ģirts Feldbergs
Ģirts Feldbergs
Riga Technical University,
Riga, Latvia
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Feldbergs, Ģirts
Apr 14, 2018
Economics and Business
Volume 32 (2018): Issue 1 (February 2018)
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Published Online:
Apr 14, 2018
Page range:
65 - 73
DOI:
https://doi.org/10.2478/eb-2018-0005
Keywords
Clearing system
,
definitive tax principle
,
tax fraud
,
value added tax
© 2018 Māris Jurušs, Ģirts Feldbergs, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
