EVOLUTION OF REVENUES FROM THE VALUE ADDED TAX IN ROMANIA
Abstract
The paper addresses the evolution of VAT revenues in Romania. The value added tax (VAT) is considered the main indirect tax in terms of the volume of receipts to the state budget, but also by the scope of application. Through the conducted study, the authors identified how efficient the collection is, but also the gap of the value added tax. In order for the VAT system to become efficient, the factors that can determine this must be taken into account: the characteristics of VAT (VAT rates, exemptions granted, tax base, etc.), the compliance of taxpayers, to which is added the capacity of tax administrations to manage the charging system as efficiently as possible.
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Copyright (c) 2024 Elena Claudia Sirbulescu, Luminita Pirvulescu, Andrea Ana Feher, Tiberiu Iancu
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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL
ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)
PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
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