Quantitative Research Regarding the Impact of Amending the VAT Legislation on the Business Environment and on the Population
George-Adrian Stanciu
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George-Adrian Stanciu: Vrancea, Romania
CECCAR Business Review, 2021, vol. 2, issue 2, 53-63
Abstract:
This paper is based on quantitative research regarding the impact of amending the VAT legislation on the business environment and on the population, illustrates the methodology behind the research, analysis and interpretation of results, and determines the main objectives and assumptions of the research. This paper is intended mainly for economic agents, as we considered it to be quite important, being useful both in the current economy and future economy. In order for the economy to develop from several points of view (extensively, intensively), tax consultants but also economic agents should approach and analyze in a deeper way their preferences and desires.
Keywords: value added tax; VAT rates; VAT cash accounting system; taxpayers; legislative changes (search for similar items in EconPapers)
JEL-codes: H87 K34 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:2:y:2021:i:2:p:53-63
DOI: 10.37945/cbr.2021.02.06
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