Analysis of the amendments from the Tax Code in the field of VAT in tax-budgetary terms
Analysis of the amendments from the Tax Code in the field of VAT in tax-budgetary terms
Author(s): Ene MarilenaSubject(s): Politics / Political Sciences, Philosophy, Social Sciences, Law, Constitution, Jurisprudence
Published by: Editura Universitatii Petrol-Gaze din Ploiesti
Keywords: Value added tax; tax - budgetary strategy; public budget; tax policy; budgetary policy; tax evasion; tax equity principle
Summary/Abstract: The amendments of the Tax Code related to the reduced rate of value added tax generated numerous comments by the media, specialists in public policies, tax scholars. It is considered a good measure but having important effects in the public budget. The analysis in this article explains several legal arguments that uphold the amendments.
Journal: Jurnalul de Drept si Stiinte Administrative
- Issue Year: 2/2015
- Issue No: 4
- Page Range: 108-117
- Page Count: 10
- Language: English