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Practical issues in relation to the tax base of VAT

Author

Listed:
  • Radu BUZIERNESCU
  • Mihail ANTONESCU

    (University of Craiova)

Abstract

The accurate calculation of the collected value added tax can be achieved provided that the tax base is correctly determined. In practice, the inclusion in the tax base of subsidies or incidental expenses of a supply or service provision, as well as the reduction of the tax base with discounts, raises a number of difficulties, which we aim to present in this paper.

Suggested Citation

  • Radu BUZIERNESCU & Mihail ANTONESCU, 2010. "Practical issues in relation to the tax base of VAT," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(12), pages 123-126, December.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2010:i:12:p:123-126
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    File URL: http://feaa.ucv.ro/FPV/012-15.pdf
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    More about this item

    Keywords

    tax base VAT; subsidies; incidental expenses;
    All these keywords.

    JEL classification:

    • H00 - Public Economics - - General - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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