Mandatory Transaction-based Reporting and the VAT Compliance Gap. Evidence from EU Member States


Cagle M. N.

Economies, vol.1, no.1, pp.1-20, 2026 (ESCI, Scopus)

  • Publication Type: Article / Article
  • Volume: 1 Issue: 1
  • Publication Date: 2026
  • Journal Name: Economies
  • Journal Indexes: Scopus, Emerging Sources Citation Index (ESCI)
  • Page Numbers: pp.1-20
  • Dokuz Eylül University Affiliated: Yes