VALUE ADDED TAX (VAT) -FINANCIAL RESOURCE OF CONSOLIDATED BUDGET

Florea Costache and Marius Herbei
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Marius Herbei: University of Timisoara Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2013, vol. 1, issue 41, 60-63

Abstract: The objective of tax administration on value added is the administration and collection on rates established and in the amount predicted by the consolidated budget and especially to combat tax evasion and fraud. It is very important combating tax evasion in the area of VAT, because it is the mass of indirect tax tax-free taxable with the largest share in general consolidated budget.VAT evasion is the intention that is induced by underdeclarations or not declaring them, or request a refund undue of them, as a result of exaggeration of the amount of tax deductible.

Keywords: value added tax; tax evasion; double taxation; budget; financial resources (search for similar items in EconPapers)
JEL-codes: H21 H25 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2013:i:41:p:60-63

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