ACCOUNTING AND FISCAL ASPECTS RELATED TO CONSTRUCTIONS AND LAND
This paper approaches aspects related to the value added tax in the case of operations with real property. The presentation of the theoretical notions and the applications are grouped on types of operations: exempt from VAT; voluntarily liable to pay VAT, and liable to pay VAT under the law. The ana...
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| Format: | Article |
| Language: | English |
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University of Pitesti
2021-04-01
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| Series: | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
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| Online Access: | http://economic.upit.ro/RePEc/pdf/2021_1_6.pdf |
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| _version_ | 1849248271625617408 |
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| author | Marcela BENGESCU |
| author_facet | Marcela BENGESCU |
| author_sort | Marcela BENGESCU |
| collection | DOAJ |
| description | This paper approaches aspects related to the value added tax in the case of operations with real property. The presentation of the theoretical notions and the applications are grouped on types of operations: exempt from VAT; voluntarily liable to pay VAT, and liable to pay VAT under the law. The analysed taxpayers were mainly legal entities that carry out business subject to VAT. A small percentage is represented by information related to non-taxable natural persons trading in real property. |
| format | Article |
| id | doaj-art-efeff1ab28ca4ccc81624547909d9e22 |
| institution | Kabale University |
| issn | 1583-1809 2344-4908 |
| language | English |
| publishDate | 2021-04-01 |
| publisher | University of Pitesti |
| record_format | Article |
| series | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
| spelling | doaj-art-efeff1ab28ca4ccc81624547909d9e222025-08-20T03:57:55ZengUniversity of PitestiBuletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice1583-18092344-49082021-04-012016772ACCOUNTING AND FISCAL ASPECTS RELATED TO CONSTRUCTIONS AND LANDMarcela BENGESCU0Faculty of Economics and Law, University of Pitesti, RomaniaThis paper approaches aspects related to the value added tax in the case of operations with real property. The presentation of the theoretical notions and the applications are grouped on types of operations: exempt from VAT; voluntarily liable to pay VAT, and liable to pay VAT under the law. The analysed taxpayers were mainly legal entities that carry out business subject to VAT. A small percentage is represented by information related to non-taxable natural persons trading in real property.http://economic.upit.ro/RePEc/pdf/2021_1_6.pdfvatconstructionslanddeliveryrentalproperty unit |
| spellingShingle | Marcela BENGESCU ACCOUNTING AND FISCAL ASPECTS RELATED TO CONSTRUCTIONS AND LAND Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice vat constructions land delivery rental property unit |
| title | ACCOUNTING AND FISCAL ASPECTS RELATED TO CONSTRUCTIONS AND LAND |
| title_full | ACCOUNTING AND FISCAL ASPECTS RELATED TO CONSTRUCTIONS AND LAND |
| title_fullStr | ACCOUNTING AND FISCAL ASPECTS RELATED TO CONSTRUCTIONS AND LAND |
| title_full_unstemmed | ACCOUNTING AND FISCAL ASPECTS RELATED TO CONSTRUCTIONS AND LAND |
| title_short | ACCOUNTING AND FISCAL ASPECTS RELATED TO CONSTRUCTIONS AND LAND |
| title_sort | accounting and fiscal aspects related to constructions and land |
| topic | vat constructions land delivery rental property unit |
| url | http://economic.upit.ro/RePEc/pdf/2021_1_6.pdf |
| work_keys_str_mv | AT marcelabengescu accountingandfiscalaspectsrelatedtoconstructionsandland |