Abstract
While VAT revenues had grown in absolute terms as the economy grew in the recovery period after the 2008 global recession, vat revenue growth was not reflective of the growth of the economy which was shifting toward the consumption of services.
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Riccardi, L., Riccardi, G. (2020). Consolidation of the Busines Tax and Value Added Tax. In: China VAT. Springer, Singapore. https://doi.org/10.1007/978-981-15-5967-9_4
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DOI: https://doi.org/10.1007/978-981-15-5967-9_4
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Online ISBN: 978-981-15-5967-9
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