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Theoretical and Practical Considerations about Reversed Tax

Author

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  • Nicolae Ecobici

    („Constantin Brâncuşi” University of Tg-Jiu, Romania)

Abstract

From 1st january 2005 the fiscal code inserted a simplifying measures about collecting the tax of added value for lands, buildings, waste products, woods and animals trade. The achievement way consist in enroling on the invoice the words „reversed tax”, both of the trade parteners continueing to cash the debts without the relevant tax of added value. Even the method is simple the results is remarkable in tax managing and collecting and more.

Suggested Citation

  • Nicolae Ecobici, 2006. "Theoretical and Practical Considerations about Reversed Tax," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 6, pages 77-82.
    • Handle: RePEc:pet:annals:v:6:y:2006:p:77-82
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    File URL: http://www.upet.ro/annals/pdf/Annals-2006.pdf
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    Cited by:

    1. Nicolae Ecobici, 2017. "Determining Vat Pro Rate. Case Study At A Pawnshop In Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 91-94, February.

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