IDEAS home Printed from https://ideas.repec.org/a/cbu/jrnlec/y2013v1p88-91.html
   My bibliography  Save this article

Who Benefits From The Vat Cash Accounting System In Romania As Of January 1, 2013?

Author

Listed:
  • Ecobici Nicolae

    (Constantin Brancusi University of Targu Jiu)

Abstract

In the context of the legislative changes at the end of 2012 regarding the value added tax, changes that came into force on January 1, 2013, we will critically analyze the extent in which the new imposed system follows the VAT taxation principles and who will benefit from this system. In this case, it is the VAT cash accounting system which, under certain legally well-defined conditions, relate the VAT chargeability to the collection of value of the invoiced goods and services no later than 90 calendar days and VAT deduction is subject to the payment of the goods and services invoiced without specifying any deadline.

Suggested Citation

  • Ecobici Nicolae, 2013. "Who Benefits From The Vat Cash Accounting System In Romania As Of January 1, 2013?," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 88-91, February.
    • Handle: RePEc:cbu:jrnlec:y:2013:v:1:p:88-91
    as

    Download full text from publisher

    File URL: http://www.utgjiu.ro/revista/ec/pdf/2013-01/11_Ecobici%20Nicolae.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Lucia PALIU-POPA, 2012. "The impact of Romania’s accession to the European Union on the accounting and tax information," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 68-75, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ecobici Nicolae, 2017. "Accounting And Fiscal Implications Regarding The Vat Code Withdrawal Caused By Inactivity," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 83-88, December.
    2. Ecobici Nicolae, 2014. "Study On The Application Of Cash Accounting System For Vat In Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 187-191, February.
    3. Ecobici Nicolae & Busan Gabriela, 2017. "Introduction Of Vat Split Payment Mechanism In Romania – Compulsory Versus Optionally," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 116-121, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dina Ionela-Claudia, 2013. "Particularities Of Organizing Management Accounting In The Case Of Coal Extraction Units," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 116-123, February.
    2. Chirtoc Irina- Elena & Medar Lucian-Ion, 2013. "Open Marketing - A Specific Form Of Monetary Policy In Order To Monetary Volume Adjustment," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 109-115, February.
    3. Avram Alexandru, 2013. "Manifestations Of The Tax Fraud In Intracommunity Acquisitions And Deliveries," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 128-135, February.
    4. Avram Marioara, 2013. "The Role Of The Annual Financial Statements In The Management Of The Company," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 13-18, February.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cbu:jrnlec:y:2013:v:1:p:88-91. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ecobici Nicolae (email available below). General contact details of provider: https://edirc.repec.org/data/fetgjro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.