FISCAL AND ACCOUNTING ASPECTS RELATED TO VAT SYSTEM IN ROMANIA

Oana Alina Bogdan () and Dorel Mates
Additional contact information
Oana Alina Bogdan: West University of Timisoara, via J. H. Pestalozzi No. 16, 300116 Timisoara, Romania,
Dorel Mates: West University of Timisoara, via J. H. Pestalozzi No. 16, 300116 Timisoara, Romania,

Management Strategies Journal, 2018, vol. 42, issue 4, 151-156

Abstract: New regulations related to VAT generate significant changes in the accounting of economic entities operating in Romania. The purpose of the research is to present the main accounting and tax issues regarding value added tax, especially the new regulations related to the split VAT system. This paper seeks to identify the advantages and disadvantages and the impact of implementing this system in Romania. To achieve the objective, an empirical analysis was conducted on a group of accounting experts. For this study, a questionnaire was used as a research tool. The survey was conducted between October 1-31, 2017, in the Western Region of Romania, on a target group of 150 chartered accountants.

Keywords: VAT; accounting; treatment; analysis (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2018
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.strategiimanageriale.ro/papers/180416.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:42:y:2018:i:4:p:151-156

Access Statistics for this article

More articles in Management Strategies Journal from Constantin Brancoveanu University
Bibliographic data for series maintained by Dan MICUDA ().