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Tax And Accounting Repercussions On Vat Collection System

Author

Listed:
  • HOLT GHEORGHE

    (CONSTANTIN BRANCUSI UNIVERSITY OF TARGU-JIU, ROMANIA)

  • CARUNTU GENU ALEXANDRU

    (CONSTANTIN BRANCUSI UNIVERSITY OF TARGU-JIU, ROMANIA)

Abstract

The economic theory of taxation lies at the heart of the study tax effects , at both micro and macro . In this respect , the basic concept is the tax incidence , that is how ultimately bear the burden of tax and how to disseminate it through the price system throughout the economy. The level of taxation in an economy is related to the role of the state and that they need to assume the economic and social development, influenced by the relationship between the public and private sectors in the economy of a country.

Suggested Citation

  • Holt Gheorghe & Caruntu Genu Alexandru, 2014. "Tax And Accounting Repercussions On Vat Collection System," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 233-235, February.
    • Handle: RePEc:cbu:jrnlec:y:2014:v:1:p:233-235
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