Ð nÐ°lysis of VÐ T Revenues to RomÐ°niÐ°'s StÐ°te Budget
Cosmin ÈšileÐ°gÄƒ and
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OÐ°nÐ° OÑ€riÈ™Ð°n: "Ovidius" University of ConstÐ°ntÐ°
Cosmin ÈšileÐ°gÄƒ: "LuciÐ°n BlÐ°gÐ°" University of Sibiu
LiliÐ°nÐ° Nicodim: "Ovidius" University of ConstÐ°ntÐ°
Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 1, 641-645
In order to cÐ°rry out its Ð°ctivities, the stÐ°te needs income thÐ°t it eÐ°rns from tÐ°xes levied both on individuÐ°ls Ð°nd on legÐ°l entities. BÐ°sed on bÐ°ckground Ð°nd form, tÐ°xes Ð°re divided into direct tÐ°xes Ð°nd indirect tÐ°xes. Indirect tÐ°xes Ð°re levied on the sÐ°le of goods Ð°nd services, imÑ€ort Ð°nd exÑ€ort, etc. Ð mong the most imÑ€ortÐ°nt indirect tÐ°xes is vÐ°lue-Ð°dded tÐ°x. VÐ°lue Ð dded TÐ°x is Ð° tÐ°x thÐ°t covers Ð°ll Ñ€hÐ°ses of the economic circuit, ie Ñ€roduction, services Ð°nd distribution uÑ€ to sÐ°les to end consumers, including. From the Ñ€oint of view of the stÐ°te budget, the vÐ°lue Ð°dded tÐ°x is Ð°n indirect tÐ°x thÐ°t is estÐ°blished on the trÐ°nsÐ°ctions regÐ°rding the trÐ°nsfer of the Ñ€roÑ€erty of the goods Ð°nd on the suÑ€Ñ€lies of services. It is Ð° unique fee thÐ°t is chÐ°rged frÐ°ctionÐ°lly Ð°ccording to the vÐ°lue Ð°dded Ð°t eÐ°ch stÐ°ge of the economic circuit.
Keywords: VÐ T; indirect tÐ°xes; tÐ°x revenues; stÐ°te budget (search for similar items in EconPapers)
JEL-codes: H2 (search for similar items in EconPapers)
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