VAT OUTSIDE THE PRICE STRUCTURE

ELENA CLAUDIA SÃŽRBULESCU, LUMINIÅ¢A PÃŽRVULESCU, MONICA OCNEAN, IULIANA MERCE, ANA MARIANA DINCU

Abstract


The paper includes aspects of value added tax is a new tax, regulated for the first time in France during the years 1954 to 1955 tax reform. Proving its efficiency, value-added tax was introduced in the European Union in 1970, when they were first issued two directives on value added tax , aimed at replacing taxes on consumption and production applied to the on the Member States of the European Union.

Value added tax is an indirect tax that covers all phases of the economic circuit, namely manufacturing, services and distribution chain to the final consumer sales (inclusive).
From the point of view of the state budget is an indirect tax, which is set over the operations of the transfer of goods and the provision of services. It is a fee that is charged but the split, corresponding to the value added at each stage of the economic circuit


Keywords


Value added tax; price; indirect tax; budget

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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