IS THE VAT LEVEL A STIMULATIVE FACTOR FOR AGRITOURISM DEVELOPMENT IN ROMANIA?

Tourism is one of the most important industry of Romania, being considered a major source of income to the state budget, employment and investment. Taxes influence the development of the tourism and the value added tax (VAT) is a main factor of affecting the tourism competitiveness. The present stud...

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Bibliographic Details
Main Authors: Beatris TENIE (VASILE-TUDOR), Alexandru FINTINERU, Dragoș SMEDESCU, Gina FINTINERU
Format: Article
Language:English
Published: University of Agricultural Sciences and Veterinary Medicine, Bucharest 2021-01-01
Series:Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development
Online Access:https://managementjournal.usamv.ro/pdf/vol.21_1/Art87.pdf
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