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Cases Of Limited Deductibility Value-Added Tax

Author

Listed:
  • SORIN-CONSTANTIN DEACONU

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA)

  • SORIN-CIPRIAN TEIUSAN

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA)

Abstract

Value-added tax is a concept tangent with both the individual and the legal entity. The phenomenon of internationalisation has its mark on transactions between economic operators in its various Member States of the European Union or non-members. There is an „inclination" of entities to fully deduct value-added tax, even if those transactions are „questionable" from this point of view. The accounting treatment in limited deductibility is different depending on the two systems: the standard VAT system or the VAT collection system. We are dealing with this issue as an incorrect highlighting of VAT deductibility has a significant impact on revenues to the state budget.

Suggested Citation

  • Sorin-Constantin Deaconu & Sorin-Ciprian Teiusan, 2022. "Cases Of Limited Deductibility Value-Added Tax," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 225-232, August.
    • Handle: RePEc:cbu:jrnlec:y:2022:v:4:p:225-232
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    References listed on IDEAS

    as
    1. Aleksandar Vasilev, 2018. "Is consumption-Laffer curve hump-shaped? The VAT evasion channel," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 45(3), pages 598-609, August.
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