Browsing by Author "Γεωργά, Ανδριάνα"

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  • Analysis of the law 1642/1986 (VAT) from 2004 until 2012 and contribution to the incomes of the state budget.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Georga, Andriana; Karydaki, Evangelia; Makroglou, Georgios
    Thesis advisor: Androulakis, Georgios
    Publication Date: 12-10-2014
    The Value Added Tax (VAT) was first adopted in France in 1954, where it was seen as another tax on turnover or on consumption. In 1962, at the urging of the Commission for the adoption of VAT by all Member States of the ...