ACCOUNTING AND FISCAL TREATMENT OF VALUE-ADDED TAX FOR CONSTRUCTION SERVICES

Autor:	Dorel Mateş, Daniela Pordea
Jazyk:	angličtina
Rok vydání:	2018
Předmět:	construction lcsh:HB71-74 guarantees vat collection split payment lcsh:Economics as a science lcsh:Business lcsh:HF5001-6182
Zdroj:	Ecoforum, Vol 7, Iss 3 (2018)
ISSN:	2344-2174 1584-9066
Popis:	In this article we aim to approach the influence of the recent changes in the fiscal legislation regarding VAT on the accounting and taxing treatments of the construction contracts. In the case studies, we are considering the application of the "VAT upon collection" system, as well as the split VAT payment mechanism, according to the Law 227/2015 regarding the Fiscal Code and the Law 275/2017 for the approval of Government Ordinance 23/2017.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doajarticles::c46f62cd52ffec429b53196e1a7829c1 http://ecoforumjournal.ro/index.php/eco/article/view/835 Zobrazit plný text záznamu