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Advanced Search Results For "Ionela BUTU"

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 "Ionela BUTU"
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THE RELATIONSHIP BETWEEN VAT GAP AND ECONOMIC OR INSTITUTIONAL VARIABLES

Publication Type: Academic Journal

Source(s): Annals of the University of Oradea: Economic Science, Vol 30, Iss 2, Pp 250-259 (2021)

Abstract: VAT evasion reduces significantly the budget revenues and is often approximated by way of VAT Gap, which refers to the difference between the total VAT that should have been collected according to the applicable VAT Law (VTTL) and VAT actually collecte...

The Impact of Corruption and Poverty on VAT Gap in Central and Eastern Europe

Publication Type: Academic Journal

Source(s): Finanţe: Provocările viitorului, Vol 1, Iss 23, Pp 37-45 (2021)

Abstract: According to the recent statement (December 2021) of the EU Commissioner for Economic Affairs - Paolo Gentiloni ”Despite the positive trend registered in the last few years, the VAT Gap remains a major concern – particularly in view of the immense inve...

Fighting VAT Fraud through Administrative Tools in the European Union

Publication Type: Academic Journal

Source(s): Finanţe: Provocările viitorului, Vol 20, Iss 22, Pp 90-101 (2020)

Abstract: Tax evasion is a phenomenon inherent in the existence of tax systems, which transcends both borders and the level of development of countries. Value added tax (VAT) is an increasingly important source of revenue for the European Union (EU) Member State...

Theoretical Considerations on VAT Structure Rates in the European Union

Publication Type: Academic Journal

Source(s): Finanţe: Provocările viitorului, Vol 1, Iss 21, Pp 54-62 (2019)

Abstract: According to the well-known statement of the American scientist Benjamin Franklin, the Polymath, in a letter to Jean-Baptiste Leroy in 1789: “Nothing is certain in this world, excepting death and taxes”. This article provides an overview of theoretical...

FISCAL RISK OF VAT UNCOLLECTED IN EUROPEAN UNION.

Publication Type: Academic Journal

Source(s): Annals of the University of Oradea, Economic Science Series. Dec2019, Vol. 28 Issue 2, p200-207. 8p.

Abstract: Since 1967, the 6 states that then formed the European Economic Community (EEC) decided that value added tax (VAT) would be the most important indirect tax of the Member States. Moreover, its use by the countries wishing to join the EEC was an indispen...

THE RELATIONSHIP BETWEEN VAT GAP AND ECONOMIC OR INSTITUTIONAL VARIABLES.

Publication Type: Academic Journal

Source(s): Annals of the University of Oradea, Economic Science Series. Dec2021, Vol. 30 Issue 2, p250-259. 10p.

Abstract: VAT evasion reduces significantly the budget revenues and is often approximated by way of VAT Gap, which refers to the difference between the total VAT that should have been collected according to the applicable VAT Law (VTTL) and VAT actually collecte...

The impact of corruption and poverty on VAT Gap in Central and Eastern Europe.

Publication Type: Academic Journal

Source(s): Finance: Challenges of the Future; 2021, Vol. 21 Issue 23, p37-45, 9p

Abstract: Copyright of Finance: Challenges of the Future is the property of University of Craiova, Finance Department and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission...

Fighting VAT Fraud through Administrative Tools in the European Union.

Publication Type: Academic Journal

Source(s): Finance: Challenges of the Future; 2020, Vol. 20 Issue 22, p90-101, 12p

Abstract: Copyright of Finance: Challenges of the Future is the property of University of Craiova, Finance Department and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission...

Theoretical Considerations on VAT Structure Rates in the European Union.

Publication Type: Academic Journal

Source(s): Finance: Challenges of the Future; 2019, Vol. 19 Issue 21, p54-62, 9p

Abstract: Copyright of Finance: Challenges of the Future is the property of University of Craiova, Finance Department and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission...

FISCAL RISK OF VAT UNCOLLECTED IN EUROPEAN UNION

Publication Type: Academic Journal

Source(s): Annals of the University of Oradea: Economic Science, Vol 28, Iss 2, Pp 200-207 (2019)

Abstract: Since 1967, the 6 states that then formed the European Economic Community (EEC) decided that value added tax (VAT) would be the most important indirect tax of the Member States. Moreover, its use by the countries wishing to join the EEC was an indispen...

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