Essays about: "neutrality and fair competition"

Found 1 essay containing the words neutrality and fair competition.

  1. 1. The VAT Treatment of Small Undertakings in the EU

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ruth Abraham Negash; [2014]
    Keywords : Tax; VAT; small undertakings; SMEs; VAT accumulation; neutrality and fair competition; effectiveness; General exemption Scheme Cash flow accounting The common flat rate scheme Relying less on invoices equalization Softening reporting obligations The gradual tax relief scheme Simplifying rates; Law and Political Science;

    Abstract : The thesis is concerning the VAT treatment of small undertakings in the EU. Both analytic and descriptive writing methods are used to achieve its aim. VAT requires higher compliance costs compared with other taxes. However, the fact that the compliance burden of VAT is highly regressive as size decreases necessitates the special treatment SMEs. READ MORE