ciumag, marin (2006): Taxa pe valoarea adaugata - coordonate moderne si perspective. Published in: Conferinta Stiintifica Internationala Economie si Globalizare , Vol. Editia, No. ISSN 1842-4856 (31 January 2007): pp. 451-454.
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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.
Item Type: | MPRA Paper |
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Original Title: | Taxa pe valoarea adaugata - coordonate moderne si perspective |
English Title: | Value added tax – Coordinates and Modern Perspectives |
Language: | English |
Keywords: | value added tax, coordinates, perspectives, Adheration to European Union |
Subjects: | E - Macroeconomics and Monetary Economics > E6 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook > E62 - Fiscal Policy |
Item ID: | 16278 |
Depositing User: | Marin Ciumag |
Date Deposited: | 15 Jul 2009 13:42 |
Last Modified: | 21 Oct 2019 11:59 |
References: | 1. Bouquin H. – Compatibilite de Gestion, Edition Economica, Paris, 2003 2. Calin O., Carstea Gh – Management Accountancy and Costs Calculation, Altos Press, Bucharest, 2003 3. Ciumag M. – Public Institutions Accountancy, 2nd edition – revised and completed, Mirton Press, Timisoara, 2004 4. Ciumag M – Financial Accountancy for Small and Middle Enterprises, Ager Press, Tg-Jiu, 2002 5. Ciumag M – Financial Accountancy according to the 6th Directive of EEC, Universitaria Press, Craiova, 2006 6. Fruja I., Jivan Al. – Services Marketing, 1st part, Nero-G Press, Timisoara, 1999 7. Jivan A. – Modern Services – a Challenge for Economic Theory and Practice, Mirton Press, Timisoara, 1996 8. Pop A. – Romanian Financial Accountancy, Intercredo, Deva, 2003 9. Accountancy Law no. 82, as further amended and completed 10. Law no. 571/2003 regarding Tax Code, as further amended and completed 11. HG no. 44/2004 for approving Methodological Regulations for enforcing Law no. 571/2003 regarding Tax Code, Official Gazette no. 112/2004 |
URI: | https://mpra.ub.uni-muenchen.de/id/eprint/16278 |