IDEAS home Printed from https://ideas.repec.org/a/sdb/social/v5y2016i1p36-42.html
   My bibliography  Save this article

Value added tax - generalized method of consumption taxation. Comparative Approaches

Author

Listed:
  • Vlad Mihai Dorel

    () (Faculty of Judicial and Administrative Sciences, "Dimitrie Cantemir" Christian University)

Abstract

One of the fundamental technical elements of this tax is the scope of VAT, which usually is the delivered goods, services provided and work performed within a country. And thanks to the destination principle, exports are taxed at a zero rate, which is equivalent to the VAT exemption, but without losing the right to deduct tax for purchases.

Suggested Citation

  • Vlad Mihai Dorel, 2016. "Value added tax - generalized method of consumption taxation. Comparative Approaches," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 5(1), pages 36-42, April.
  • Handle: RePEc:sdb:social:v:5:y:2016:i:1:p:36-42
    as

    Download full text from publisher

    File URL: http://www.economic-debates.ro/Art7DSE1-2016.pdf
    Download Restriction: no

    File URL: http://www.economic-debates.ro/Art7DSE1-2016.pdf
    Download Restriction: no

    More about this item

    Keywords

    Tax; VAT; national budget; the European Union; economics; fiscal policy;

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

    Statistics

    Access and download statistics

    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:sdb:social:v:5:y:2016:i:1:p:36-42. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Adi Sava). General contact details of provider: http://www.economic-debates.ro/ .

    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.

    We have no references for this item. You can help adding them by using 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.