期刊名称:Annals of the University of Oradea : Economic Science
印刷版ISSN:1222-569X
电子版ISSN:1582-5450
出版年度:2002
卷号:XI
出版社:University of Oradea
摘要:Governments are relying more on general consumption taxes, particularly value-added tax,
to raise public revenue. The main argument against consumption taxes is a political one: the
consumption taxes are unfair. Government are hunting tax dodgers with new zeal. There would be
fever cheats if tax rates were lower and tax systems simpler.