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Value Added Tax (Vat) -Financial Resource Of Consolidated Budget

Author

Listed:
  • Florea Costache
  • Marius Herbei

    (University of Timisoara Faculty of Economics and Business Administration)

Abstract

The objective of tax administration on value added is the administration and collection on rates established and in the amount predicted by the consolidated budget and especially to combat tax evasion and fraud. It is very important combating tax evasion in the area of VAT, because it is the mass of indirect tax tax-free taxable with the largest share in general consolidated budget.VAT evasion is the intention that is induced by underdeclarations or not declaring them, or request a refund undue of them, as a result of exaggeration of the amount of tax deductible.

Suggested Citation

  • Florea Costache & Marius Herbei, 2013. "Value Added Tax (Vat) -Financial Resource Of Consolidated Budget," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 60-63.
    • Handle: RePEc:aio:aucsse:v:1:y:2013:i:41:p:60-63
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    File URL: http://feaa.ucv.ro/AUCSSE/0041v1-009.pdf
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    More about this item

    Keywords

    value added tax; tax evasion; double taxation; budget; financial resources;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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