Theoretical and Practical Study on Value Added Tax at National and Community Level (First part)
Theoretical and Practical Study on Value Added Tax at National and Community Level (First part)

Author(s): Agatador Mihaela Popescu, Mariana Rodica ŢÎRLEA
Subject(s): Financial Markets, Fiscal Politics / Budgeting, Socio-Economic Research
Published by: Scientia Moralitas Research Institute
Keywords: Value Added Tax; taxation; tax; indirect tax; technical elements; tax base;
Summary/Abstract: Value Added Tax qualifies as an indirect tax. Indirect taxes are applied in the sphere of the circulation of goods or the provision of services and are included in the sale price of goods and services. In terms of taxation, the first interventions of the European Community concerned indirect taxes, motivated by the raising of borders between European states, and implicitly the raising of customs duties. As a result, they led to the development of normative acts regarding the harmonization of national legislation with European requirements in the matter of indirect taxes. The study follows aspects of a theoretical and practical nature regarding the Value Added Tax. The results of the research allowed us to clarify the theoretical conceptual framework regarding the Value Added Tax, and at a practical level, the research of the legislative framework was carried out over an extended period of time 2002-2022, which allowed us to observe, at the national level, the legislative evolution and the changes since its establishment of this type of tax until now and to carry out a comparative analysis of the Value Added Tax practiced by our country and the Community member states.

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