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Taxa pe Valoarea Adaugata in Contextul European
[VAT in the European Context]

Author

Listed:
  • Ciumag, Marin

Abstract

Romania as a member state in the European Union, after the 1st of January has to itegrate the activity of economical agents in a new WATT cashing and administrating mechanism of „intra-communitaire” commerce. In European Union the WATT payment is made at the destination of merchandise, after the formula of „destination country”, but at the present doesn’t exists a mechanism severe enough and functional able to prevent the frauds from VAT. The measurestaken for frauds prevention can lead to a double taxation or to the unfair punishment of a correct firm, and this is the reason why the traders have to know tax legislation for avoiding being indirectly involved in a fraud.

Suggested Citation

  • Ciumag, Marin, 2006. "Taxa pe Valoarea Adaugata in Contextul European [VAT in the European Context]," MPRA Paper 14906, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:14906
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    More about this item

    Keywords

    WATT; VAT; double taxation; tax legislation;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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