Add to ORKGThe 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 accountants in Romania and elsewhere. Criticisms mainly concerned the following issues: no possibility to choose to apply the system, breach of the VAT neutrality principles, maximum period of 90 days to postpone the chargeability of VAT for unpaid deliveries, while VAT deduction was subject to payment of the value of goods and services invoiced without specifying any term. In this article we would like to examine the extent to which the legislative changes that came into effect as of 1 Januar...
European VAT fraud has been growing at an alarming rate [2]. The level of VAT losses for one year is...
VAT is one of the newest tools of the global economy and is widely adopted in most of the countries....
To be able to assist in a credible business in our country accounting unit itself had to adapt on th...
In the context of the legislative changes at the end of 2012 regarding the value added tax, changes ...
VAT is one of the most important taxes in the Romanian fiscal system, both as a public revenues sour...
Amid the growing discontent of the Romanian business environment regarding the collection and hence,...
Taking into account the urgent need to attract additional amounts to the state budget to cover the i...
The value added tax (VAT) collection system, which is applied to any company with a turnov...
This article presents the provisions, the main advantages and disadvantages of the VAT scheme upon c...
This article aims to highlight the importance of local taxes and debts at a national level, analyzin...
The government of Romania is presently pursuing a wide-ranging public sector reform agenda, part of ...
As from 1 January 2007 the European Directives are transposed into the national legislation and the ...
The issue of collecting tax resources to the consolidated budget has determined and still determines...
This paper work is making a comparison between current accounting system and cash and accrual accoun...
The objective of this article is to analyze the implications of introducing the VAT split payment me...
European VAT fraud has been growing at an alarming rate [2]. The level of VAT losses for one year is...
VAT is one of the newest tools of the global economy and is widely adopted in most of the countries....
To be able to assist in a credible business in our country accounting unit itself had to adapt on th...
In the context of the legislative changes at the end of 2012 regarding the value added tax, changes ...
VAT is one of the most important taxes in the Romanian fiscal system, both as a public revenues sour...
Amid the growing discontent of the Romanian business environment regarding the collection and hence,...
Taking into account the urgent need to attract additional amounts to the state budget to cover the i...
The value added tax (VAT) collection system, which is applied to any company with a turnov...
This article presents the provisions, the main advantages and disadvantages of the VAT scheme upon c...
This article aims to highlight the importance of local taxes and debts at a national level, analyzin...
The government of Romania is presently pursuing a wide-ranging public sector reform agenda, part of ...
As from 1 January 2007 the European Directives are transposed into the national legislation and the ...
The issue of collecting tax resources to the consolidated budget has determined and still determines...
This paper work is making a comparison between current accounting system and cash and accrual accoun...
The objective of this article is to analyze the implications of introducing the VAT split payment me...
European VAT fraud has been growing at an alarming rate [2]. The level of VAT losses for one year is...
VAT is one of the newest tools of the global economy and is widely adopted in most of the countries....
To be able to assist in a credible business in our country accounting unit itself had to adapt on th...