Features of VAT Accounting and Fiscality – History, Practices and Prospects
The value-added tax (VAT) is an indirect tax, supported by the final consumer of the good/service that it is applied. During the productive and commercial cycle, the companies pay VAT according to the value added on the good/service. Quite recently appeared in the fiscal system of different states,...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Dunarea de Jos University of Galati
2013-12-01
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| Series: | Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics |
| Subjects: | |
| Online Access: | http://www.eia.feaa.ugal.ro/images/eia/2013_3/IsaiRadu.pdf |