National and International Fiscal Regulations on Value Added Tax (II)

George-Adrian Stanciu
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George-Adrian Stanciu: Vrancea, Romania

CECCAR Business Review, 2020, vol. 1, issue 11, 64-72

Abstract: This paper aims to analyze national and international tax regulation on VAT. The reason why we chose this topic is the fact that in recent years the legislative changes on VAT have seen numerous updates on the Romanian economic market, which leads us to think that there are fluctuations in the activity of a company, both from an economic and an operational perspective. Taking into account the economic potential of our country, which is not very well exploited, we believe that this paper can bring into discussion a challenging topic. The main purpose is to analyze and reflect the impact of the change in VAT legislation on the business environment, as well as on the final consumer.

Keywords: value added tax; VAT code; VAT rates; taxpayers; Fiscal Code; taxable transactions; simplification measures; VAT cash accounting system; e-invoicing; blockchain; cryptocurrency (search for similar items in EconPapers)
JEL-codes: H87 K34 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:11:p:64-72

DOI: 10.37945/cbr.2020.11.08

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