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National and International Fiscal Regulations on Value Added Tax (I)

Author

Listed:
  • George-Adrian STANCIU

    (Vrancea, Romania)

Abstract

This paper aims to analyze national and international tax regulation on VAT. The reason why we chose this topic is the fact that in recent years the legislative changes on VAT have seen numerous updates on the Romanian economic market, which leads us to think that there are fluctuations in the activity of a company, both from an economic and an operational perspective. Taking into account the economic potential of our country, which is not very well exploited, we believe that this paper can bring into discussion a challenging topic. The main purpose is to analyze and reflect the impact of the change in VAT legislation on the business environment, as well as on the final consumer.

Suggested Citation

  • George-Adrian STANCIU, 2020. "National and International Fiscal Regulations on Value Added Tax (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(10), pages 61-72, October.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:10:p:61-72
    DOI: 10.37945/cbr.2020.10.08
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    References listed on IDEAS

    as
    1. Paresh Kumar Narayan, 2006. "The Macroeconomic Impact of the IMF Recommended VAT Policy for the Fiji Economy: Evidence from a CGE Model," World Scientific Book Chapters, in: Masayuki Doi (ed.), Computable General Equilibrium Approaches In Urban And Regional Policy Studies, chapter 3, pages 27-40, World Scientific Publishing Co. Pte. Ltd..
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    value added tax; VAT code; VAT rates; taxpayers; Fiscal Code; taxable transactions; simplification measures; VAT cash accounting system; e-invoicing; blockchain; cryptocurrency;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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