Departmental Bulletin Paper 付加価値税の軽減税率に対する税負担中立性原則の適用の可否
The Application of the Principle of Fiscal Neutrality to the VAT Reduced Rates System

Katayama Naoko,

2015-06-01
NCID:AN00071425
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http://repository.center.wakayama-u.ac.jp/file/2553/20151105150530/AN0007142538002.pdf

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