„WELL TEMPERED " VAT - BETWEEN THEORY AND PRACTICE

VAT represents an indirect tax due to the state budget that includes all phases of the economic circuit, namely manufacturing, services and distribution, up to sales to final consumers. VAT collection is done fractionally, according to the value added at each stage of the economic circuit. Intro...

Full description

Bibliographic Details
Main Author: SĂLCEANU ALEXANDRU
Format: Article
Language:English
Published: Academica Brâncuşi 2014-05-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2014_Special/90_Saceanu%20Alexandru%202.pdf