A Study on the VAT Accounting Regime in Romania

Florian Marcel Nuta (), Ecaterina Necsulescu () and Carmen Mihaela Cretu ()
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Florian Marcel Nuta: Danubius University of Galati, Department of Finance and Business Administration
Ecaterina Necsulescu: Danubius University of Galati, Department of Finance and Business Administration
Carmen Mihaela Cretu: Danubius University of Galati, Department of Finance and Business Administration

The Journal of Accounting and Management, 2015, issue 1, 19-22

Abstract: VAT is one of the most important taxes in the Romanian fiscal system, both as a public revenues source and a tax evasion issue. Given its social impact it was at times a subject of political and social debate, being at the same time a tool to control the consumption levels. The paper’s aim is to describe the accounting treatment regarding the VAT in Romania. We discuss both accounting and fiscal issues regarding VAT.

Keywords: VAT; Romania; accounting; fiscal (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:dug:jaccma:y:2015:i:1:p:19-22

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