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Fiscal And Accounting Aspects Related To Vat System In Romania

Author

Listed:
  • Oana Alina Bogdan

    (West University of Timisoara, via J. H. Pestalozzi No. 16, 300116 Timisoara, Romania,)

  • Dorel Mates

    (West University of Timisoara, via J. H. Pestalozzi No. 16, 300116 Timisoara, Romania,)

Abstract

New regulations related to VAT generate significant changes in the accounting of economic entities operating in Romania. The purpose of the research is to present the main accounting and tax issues regarding value added tax, especially the new regulations related to the split VAT system. This paper seeks to identify the advantages and disadvantages and the impact of implementing this system in Romania. To achieve the objective, an empirical analysis was conducted on a group of accounting experts. For this study, a questionnaire was used as a research tool. The survey was conducted between October 1-31, 2017, in the Western Region of Romania, on a target group of 150 chartered accountants.

Suggested Citation

  • Oana Alina Bogdan & Dorel Mates, 2018. "Fiscal And Accounting Aspects Related To Vat System In Romania," Management Strategies Journal, Constantin Brancoveanu University, vol. 42(4), pages 151-156.
    • Handle: RePEc:brc:journl:v:42:y:2018:i:4:p:151-156
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    More about this item

    Keywords

    VAT; accounting; treatment; analysis;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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