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Analysis of the new regulations in the field of VAT from the legal and tax policy’s perspectives

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  • Ene, Marilena

Abstract

The new regulations in the Tax Code in force starting January 1st, 2016 in the field of VAT are mainly analysed from the rate perspective, as the standard rate is decreased from 24% to 20% and it will be further reduced to 19% starting January 1st, 2017. This reduction is considered to be in the category of “good measures†but it is important to evaluate its effects on the public budget. The aim of this article is to explain the new regulations taking into consideration several legal arguments identified in the tax and budgetary policies of Romania.

Suggested Citation

  • Ene, Marilena, 2016. "Analysis of the new regulations in the field of VAT from the legal and tax policy’s perspectives," Academic Journal of Law and Governance, Romanian Academic Society of Administrative Sciences, vol. 4(1), pages 12-19.
    • Handle: RePEc:agx:agxajl:v4i1p12
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