The Effects of the Reverse Charge for the Supply of Cereals and Industrial Plants on the Romanian Companies

Beca Maruºa () and ªerban Elena Claudia ()
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Beca Maruºa: Bucharest Academy of Economic Studies
ªerban Elena Claudia: Bucharest Academy of Economic Studies

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 1, 1267-1272

Abstract: This article’s goal is to highlight the main reasons and effects of the adoption of the reverse change for the supply of cereals and industrial plants in Romania in May 2011 on the companies’ activity in our country. In an attempt to diminish the VAT evasion related to sale of crops and grains, the Romanian Government introduced simplification measures for the sale of crops and grains that should also provide a cash flow benefit especially for the Romanian firms involved in cereal trading, thanks to the earlier collection of the inputs’ VAT from the state.

Keywords: tax evasion; reverse charge; Romania; agriculture. (search for similar items in EconPapers)
JEL-codes: E26 H25 H26 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1267-1272

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