Modificările și completările
aduse Codului Fiscal: efecte
posibile ale diminuării cotei
de TVA la anumite categorii
de prestări
Changes and additions to the
Tax Code: possible effects of
reducing the Value Added
Tax (VAT) rate to certain
categories of benefits
Author(s): Ionel BostanSubject(s): Law, Constitution, Jurisprudence
Published by: Editura Universităţii George Bacovia din Bacău România
Keywords: Council tax; initiative legislative; budgetary receipts; reduced VAT rate; the sustainability of public finances
Summary/Abstract: Through this initiative weintend to actually achieve a criticalapproach to bringing about an extension -through legislation - the scope of thereduced VAT rate, without sufficientsubstantiation of that measure. Risks thatmay occur are related to the issue ofsustainability of public finances. However,in the final part of the thesis we reveal anumber of aspects regarding the budgetaryimpact of the legislative measure at issuehere, given the extremely mitigated fiscalspace of the adoption of such formulas offiscal relaxation, reporting to the currenttargets of budget deficit in context ofrestrictions (preventive action) derived fromthe Growth and Stability Pact.
Journal: Acta Universitatis George Bacovia. Juridica
- Issue Year: V/2016
- Issue No: 2
- Page Range: 581-590
- Page Count: 10
- Language: English, Romanian
