FISCAL AND ACCOUNTING ASPECTS RELATED TO VAT SYSTEM IN ROMANIA
Autor (i): Oana Alina Bogdan, Dorel Mateş
JEL: M41
Cuvinte cheie: VAT, accounting, treatment, analysis
Abstract:
New regulations related to VAT generate significant changes in the accounting of economic entities operating in Romania. The purpose of the research is to present the main accounting and tax issues regarding value added tax, especially the new regulations related to the split VAT system. This paper seeks to identify the advantages and disadvantages and the impact of implementing this system in Romania. To achieve the objective, an empirical analysis was conducted on a group of accounting experts. For this study, a questionnaire was used as a research tool. The survey was conducted between October 1-31, 2017, in the Western Region of Romania, on a target group of 150 chartered accountants.
New regulations related to VAT generate significant changes in the accounting of economic entities operating in Romania. The purpose of the research is to present the main accounting and tax issues regarding value added tax, especially the new regulations related to the split VAT system. This paper seeks to identify the advantages and disadvantages and the impact of implementing this system in Romania. To achieve the objective, an empirical analysis was conducted on a group of accounting experts. For this study, a questionnaire was used as a research tool. The survey was conducted between October 1-31, 2017, in the Western Region of Romania, on a target group of 150 chartered accountants.
Articol: Fisier PDF
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