"1200"^^ . . "The aim of this paper was to present basic approaches towards the neutrality of taxation and in that context to refer to the difference between indirect taxes (including VAT) and direct taxes. Based on the theory, no tax can be absolutely neutral to the market mechanism (and to the economic effects as a whole)." . "\u0160irok\u00FD, Jan" . "RIV/61989100:27510/09:00020585!RIV10-GA0-27510___" . "Priciple of neutrality; tax distorzition; discounted tax; progressivity; turnover tax; excise duties; inflation"@en . . . . . . "The aim of this paper was to present basic approaches towards the neutrality of taxation and in that context to refer to the difference between indirect taxes (including VAT) and direct taxes. Based on the theory, no tax can be absolutely neutral to the market mechanism (and to the economic effects as a whole)."@en . . "The Principle of Neutrality: VAT/GST v. Direct Taxation" . . . . "The Principle of Neutrality: VAT/GST v. Direct Taxation" . . "[142E0A960A5A]" . "1"^^ . "RIV/61989100:27510/09:00020585" . "P(GA402/07/0547)" . "336063" . "1"^^ . "International Bureau of Fiscal Documentation" . "The Principle of Neutrality: VAT/GST v. Direct Taxation"@en . "978-90-8722-060-0" . . . "The Principle of Neutrality: VAT/GST v. Direct Taxation"@en . "Value Added Tax and Direct Taxation" . . . . . . . "27510" . "Amsterdam" . "18"^^ .