THE EFFECTS OF V.A.T. SPLIT PAYMENTS MEASURE ON INSOLVENT AGRICULTURAL COMPANIES

In Romania, the value of added tax (VAT) is the most important source of revenue for the general consolidated budget (24.4% in 2015 and 23.1% in 2016), but the degree of compliance is around 80% VAT paid on time in relation to the VAT declared in VAT returns submitted by taxable persons registered f...

Full description

Saved in:
Bibliographic Details
Main Authors: Paula STOICEA, Adina Magdalena IORGA
Format: Article
Language:English
Published: University of Agricultural Sciences and Veterinary Medicine, Bucharest 2018-01-01
Series:Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development
Online Access:https://managementjournal.usamv.ro/pdf/vol.18_2/Art60.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!