From VAT to Split Payment: A Digital Shift in Consumption Tax Design
Year: 2025
Type: article
Source: International VAT Monitor
DOI: 10.59403/13c55fm
Author: Aloisio Flavio Ferreira de Almeida
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: closed
OpenAlex ID: W4414215547