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Value added tax - generalized method of consumption taxation. Comparative Approaches

Author

Listed:
  • Vlad Mihai Dorel

    (Faculty of Judicial and Administrative Sciences, "Dimitrie Cantemir" Christian University)

Abstract

One of the fundamental technical elements of this tax is the scope of VAT, which usually is the delivered goods, services provided and work performed within a country. And thanks to the destination principle, exports are taxed at a zero rate, which is equivalent to the VAT exemption, but without losing the right to deduct tax for purchases.

Suggested Citation

  • Vlad Mihai Dorel, 2016. "Value added tax - generalized method of consumption taxation. Comparative Approaches," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 5(1), pages 36-42, April.
    • Handle: RePEc:sdb:social:v:5:y:2016:i:1:p:36-42
    as

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    More about this item

    Keywords

    Tax; VAT; national budget; the European Union; economics; fiscal policy;
    All these keywords.

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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