Results 11 to 20 of about 10,015 (179)
CECCAR Business Review, 2021 This paper is based on quantitative research regarding the impact of amending the VAT legislation on the business environment and on the population, illustrates the methodology behind the research, analysis and interpretation of results, and determines ...
George-Adrian STANCIU
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, 2013 Standard model of VAT includes a calculation of VAT liability on a basis of issued invoices. Since 1 January 2013, aiming at simplification of tax administering, reduction of tax compliance costs and improvement of liquidity of small and medium ...
Dinka Antić
semanticscholar +2 more sources
STUDY ON THE APPLICATION OF CASH ACCOUNTING SYSTEM FOR VAT IN ROMANIA [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 The cash accounting system for VAT has been implemented in Romania as of 1 January 2013 and now turns one year of application in Romania. Since its implementation the system has sparked controversy, being harshly criticised by professional ...
ECOBICI NICOLAE
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WHO BENEFITS FROM THE VAT CASH ACCOUNTING SYSTEM IN ROMANIA AS OF JANUARY 1, 2013? [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2013 In the context of the legislative changes at the end of 2012 regarding the value added tax, changes that cameinto force on January 1, 2013, we will critically analyze the extent in which the new imposed system follows the VATtaxation principles and who ...
Ecobici Nicolae
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CECCAR Business Review, 2022 Individual taxpayers who obtain revenues individually or in association by performing beauty/fitness treatments activities are obliged to be authorised in accordance with the effective legal provisions and to fulfil their filling and payment obligations.
Lucian CERNUȘCA
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The redistributive power of cash transfers vs VAT exemptions: A multi-country study. [PDF]
World Dev, 2022 Warwick R +6 more
europepmc +2 more sources
Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers
CECCAR Business Review, 2022 The provision of services by teachers in private, as tutors, fiscally fits in the category of income from independent activities, and the taxpayers who carry out these activities must authorize themselves in accordance with the legal provisions in force ...
Lucian CERNUȘCA
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MEASURING THE EFFECTIVITY OF ACCOUNTING SYSTEM OF CASH IN IN PT. CHITRA MAJU JAYA ABADI JAKARTA
JACTA: Journal of Accounting and Tax, 2022 The purpose of this study is to find out how the cash receipts accounting system, especially for cash receipts from Cash On Delivery (COD) sales, is applied to PT. Chitra Maju Jaya Abadi..
Hamizar
semanticscholar +1 more source
National and International Fiscal Regulations on Value Added Tax (II)
CECCAR Business Review, 2020 This paper aims to analyze national and international tax regulation on VAT. The reason why we chose this topic is the fact that in recent years the legislative changes on VAT have seen numerous updates on the Romanian economic market, which leads us to ...
George-Adrian STANCIU
doaj +1 more source
National and International Fiscal Regulations on Value Added Tax (I)
CECCAR Business Review, 2020 This paper aims to analyze national and international tax regulation on VAT. The reason why we chose this topic is the fact that in recent years the legislative changes on VAT have seen numerous updates on the Romanian economic market, which leads us to ...
George-Adrian STANCIU
doaj +1 more source