The Obligatory Electronic Invoicing and Reporting as A Digital Ecosystem

cris.sourceIdoai:journals.unwe.bg:article/394
dc.creatorRanchev, Georgien
dc.date2021-04-01
dc.date.accessioned2026-09-24T23:12:03Z
dc.date.available2026-09-24T23:12:03Z
dc.descriptionSubject to the present article are the VAT gap as well as the measures undertaken by some of the European Union member states including the introduction apart from public tenders of obligatory electronic invoicing and reporting as a separate digital ecosystem. The results of a recent survey on the expected effects of the digital transformation processes and obligatory electronic invoicing on budget revenues and the business are also provided.en
dc.formatapplication/pdf
dc.identifierhttps://rp.unwe.bg/index.php/rp/article/view/394
dc.identifier10.37075/RP.2021.1.06
dc.identifier.urihttps://ds.e-dnrs.org/handle/123456789/1369
dc.languagebg
dc.publisherAcademic Publishing UNWE (AP-UNWE)en
dc.relationhttps://rp.unwe.bg/index.php/rp/article/view/394/386
dc.rightsCopyright (c) 2021 Georgi Ranchev (Author)en
dc.rightshttps://creativecommons.org/licenses/by/4.0en
dc.sourceResearch Papers of UNWE; No. 1 (2021); 207-216en
dc.subjectDigital transformationen
dc.subjectElectronic invoicingen
dc.subjectH25 - Business Taxes and Subsidiesen
dc.subjectH26 - Tax Evasion and Avoidanceen
dc.subjectK34 - Tax Lawen
dc.subjectO23 - Fiscal and Monetary Policy in Developmenten
dc.subjectO33 - Technological Change: Choices and Consequences • Diffusion Processesen
dc.titleThe Obligatory Electronic Invoicing and Reporting as A Digital Ecosystemen
dc.typePeer-reviewed Articleen

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