"The principles of Neutrality: VAT/GST vs. Direct Taxation" . "43110" . "The principles of Neutrality: VAT/GST vs. Direct Taxation" . . . "978-90-8722-060-0" . "IBFD" . . "RIV/62156489:43110/09:00142719!RIV13-MSM-43110___" . "The principles of Neutrality: VAT/GST vs. Direct Taxation"@en . "Z(MSM6215648904)" . "The aim of the paper was to present basic attitudes towards the neutrality of taxation and in that context to refer to the difference between indirect taxes (incl. VAT) and direct taxes."@en . "Nerudov\u00E1, Danu\u0161e" . "The aim of the paper was to present basic attitudes towards the neutrality of taxation and in that context to refer to the difference between indirect taxes (incl. VAT) and direct taxes." . . "VAT; direct taxes; neutrality"@en . . "336073" . . "1200"^^ . . . "2"^^ . . . "[B92649A8D2D0]" . . . "1"^^ . "The principles of Neutrality: VAT/GST vs. Direct Taxation"@en . "RIV/62156489:43110/09:00142719" . . "\u0160irok\u00FD, Jan" . "17"^^ . "Amsterdam" . . "Value Added Tax and Direct Taxation, Similarities and Diferencies" . .