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Value added tax - generalized method of consumption taxation. Comparative Approaches

Vlad Mihai Dorel ()
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Vlad Mihai Dorel: Faculty of Judicial and Administrative Sciences, "Dimitrie Cantemir" Christian University

Social-Economic Debates, 2016, vol. 5, issue 1, 36-42

Abstract: One of the fundamental technical elements of this tax is the scope of VAT, which usually is the delivered goods, services provided and work performed within a country. And thanks to the destination principle, exports are taxed at a zero rate, which is equivalent to the VAT exemption, but without losing the right to deduct tax for purchases.

Keywords: Tax; VAT; national budget; the European Union; economics; fiscal policy (search for similar items in EconPapers)
JEL-codes: H30 (search for similar items in EconPapers)
Date: 2016
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