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
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)
References: Add references at CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2010:i:12:p:123-126
Access Statistics for this article
Finante - provocarile viitorului (Finance - Challenges of the Future) is currently edited by Marin OPRITESCU
More articles in Finante - provocarile viitorului (Finance - Challenges of the Future) from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Alina Manta ().