THE ESSENCEAND REASONSVAT TAXRATECHANGESIN THE COUNTRY OF EUROPEAN UNIONIN THE CONTEXT OFPUBLIC FINANCECRISIS. zeszyty. 2021;1(17):65-77. Accessed July 20, 2025. https://ezeszyty.wne.tu.koszalin.pl/index.php/zeszyty/article/view/190