Value-Added Tax (VAT) Development and Reform History—A Study of VAT Evolution Around the World and in China

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Front. Law China ›› 2022, Vol. 17 ›› Issue (3) : 440-455. DOI: 10.3868/s050-011-022-0041-4
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Value-Added Tax (VAT) Development and Reform History—A Study of VAT Evolution Around the World and in China

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