НДС 5 ПДВ VAT 4 гармонизация 2 гармонізація 2 BEPS 1 C-efficiency 1 European Union 1 VAT harmonization 1 blockchain 1 budget deficit 1 corporate income tax 1 digitalization 1 e-invoice 1 e-invoicing 1 effective rate 1 harmonisation 1 hybrid system of universal excises 1 integration 1 international experience 1 international trade relations 1 reduced rate 1 shadow economy 1 standard rate 1 tax incentives 1 tax rate 1 tax rates 1 tax revenues 1 turnover tax 1 Європейський Союз 1