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A study on the VAT accounting regime in Romania
The Journal of Accounting and Management
View Archive Info| Field | Value | |
| Title |
A study on the VAT accounting regime in Romania
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| Creator |
NUTA, Florian-Marcel; Danubius University of Galati
NECSULESCU, Ecaterina; Danubius University of Galati CRETU, Carmen Mihaela; Danubius University of Galati |
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| Subject |
VAT, Romania, accounting, fiscal
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| Description |
VAT is one of the most important taxes in the Romanian fiscal system, both as a public revenues source and a tax evasion issue. Given its social impact it was at times a subject of political and social debate, being at the same time a tool to control the consumption levels. The paper’s aim is to describe the accounting treatment regarding the VAT in Romania. We discuss both accounting and fiscal issues regarding VAT.
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| Publisher |
The Journal of Accounting and Management
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| Contributor |
—
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| Date |
2015-05-24
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| Type |
Peer-reviewed Article
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| Format |
application/pdf
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| Identifier |
http://journals.univ-danubius.ro/index.php/jam/article/view/2788
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| Source |
The Journal of Accounting and Management; Vol 5, No 1 (2015): JAM
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| Language |
en
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| Rights |
The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.
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