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Practical issues in relation to the tax base of VAT

Radu Buziernescu and Mihail Antonescu ()

Finante - provocarile viitorului (Finance - Challenges of the Future), 2010, vol. 1, issue 12, 123-126

Abstract: The accurate calculation of the collected value added tax can be achieved provided that the tax base is correctly determined. In practice, the inclusion in the tax base of subsidies or incidental expenses of a supply or service provision, as well as the reduction of the tax base with discounts, raises a number of difficulties, which we aim to present in this paper.

Keywords: tax base VAT; subsidies; incidental expenses (search for similar items in EconPapers)
JEL-codes: H00 H32 (search for similar items in EconPapers)
Date: 2010
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