@article{202402.1478,
	doi = {10.20944/preprints202402.1478.v1},
	url = {https://doi.org/10.20944/preprints202402.1478.v1},
	year = 2024,
	month = {February},
	publisher = {Preprints},
	author = {Patrícia Becsky-Nagy and Cserne Panka Póta},
	title = {Sustainable VAT harmonization theory for cross-border e-commerce transactions in the European Union},
	journal = {Preprints}
}