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CECCAR Business ReviewIn this article we aim to highlight the legislative changes regarding the VAT rates, namely the increase of the standard rate from 19% to 21%, the elimination of the reduced rate of 5%, and the transfer of certain operations to the 11% rate.
Elena STĂNCIULESCU
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Reprecusions of the introduction and change of the value added tax rate on the dynamics of the budget deficit [PDF]
Ekonomski PoglediThis paper analyzes the impact of value added tax (VAT) on the volume of the budget deficit. As part of the research, we focus on the mechanisms through which the value-added tax affects state, i.e.
Janković Gordan, Golubović Miloš
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The Influence of VAT Variation on the Damages Resulting from Fraud in the Romanian Economy
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2020 The purpose of this article is to determine the influence of the VAT rates variation, on different fields of activity of national economy, on the damage caused to the state's consolidated budget, from the point of view of the damage caused and damage ...
Miron Gabriela Monica
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Ventilator-Associated Tracheobronchitis: To Treat or Not to Treat?
Antibiotics, 2020 Ventilator-associated tracheobronchitis (VAT) is an infection commonly affecting mechanically ventilated intubated patients. Several studies suggest that VAT is associated with increased duration of mechanical ventilation (MV) and length of intensive ...
Despoina Koulenti +7 more
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Analysis of the Decisive Factors of the VAT Gap
CECCAR Business Review, 2023 This paper aims to identify the possible factors that influence the value added tax gap – the VAT gap. The VAT gap is an estimate of the unpaid VAT in the economy, calculated as the difference between the theoretical obligation for the value added tax ...
Radu CIOBANU +2 more
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Учёт. Анализ. Аудит, 2022 The tax system of any country as a tool to fill the budget is never static, constantly subject to development and improvement, so it is relevant to study and apply its progressive elements used by different states. The subject of the study is the current
E. Yu. Sidorova
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The Nexus Between Government Revenue and Economic Growth in Nigeria
Economics and Business, 2020 The aim of the study is to examine the relationship between government revenues and the economic growth of Nigeria. The study employs exploratory and ex-post facto research designs while using secondary form of data spanning from 1981 to 2018 collected ...
Joseph Fineboy Ikechi +1 more
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CHANGES IN TAXATION OF AGRO-INDUSTRIAL COMPLEX ENTITIES
Научный журнал Российского НИИ проблем мелиорации, 2020 Purpose: to study the dynamics of methodological approaches in agricultural producers’ taxation. Materials and methods: studies devoted to this problem were carried out in Rostov region using statistical data for a number of other territories (in the ...
Z. A. Klyukovich +2 more
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CECCAR Business Review, 2021 Vehicles that are deemed as second-hand can benefit from a special VAT regime that allows the tax to be applied only to the profit margin in the case of resale of second-hand goods. As a consequence, VAT does not apply to the acquisition value.
Gabriel GOICEA
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INSTITUTIONAL PARADOXES OF VAT UNDER DEVELOPING ECONOMY OF TRANSITION PERIOD
Russian Journal of Economics and Law, 2016 Objective: to determine the characteristics of the destructive impact of VAT taxation on the socio-economic situation of the Russian Federation. Methods: the research is based on the complex economic and legal methodology, including the institutional ...
D. G. Bachurin
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