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Taxa pe valoarea adaugata - coordonate moderne si perspective

Author

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  • ciumag, marin

Abstract

The Adheration of Romanian to the European Union imposed the introduction of value added tax as an essential request, because its application facilitates the commercial boundaries between member countries. During the last years there is a tendency to generalize value added tax. Starting with 1st of January 2007, Romanian fiscal legislation must coincide with the European Union requests. Therefore, a series of settlements was adopted. This paper presents the modern coordinates and perspectives of value added tax.

Suggested Citation

  • ciumag, marin, 2006. "Taxa pe valoarea adaugata - coordonate moderne si perspective," MPRA Paper 16278, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:16278
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    File URL: https://mpra.ub.uni-muenchen.de/16278/1/MPRA_paper_16278.pdf
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    More about this item

    Keywords

    value added tax; coordinates; perspectives; Adheration to European Union;
    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

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