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
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)
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Persistent link: https://EconPapers.repec.org/RePEc:sdb:social:v:5:y:2016:i:1:p:36-42
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