Abstract:
The purpose and importance of the presentation of the work consists of the analysis of the methods of restitution of the value added tax of the state budget from the perspective of national and international legislative regulations. The actuality of the theme derives from the role of VAT in the economic circuit and the need to correctly determine the VAT amounts to be refunded by taxpayers in order to optimize the performance of the entrepreneur's activity. The research is based on the theoretical approach, using several research methods: web analysis, analytical method, comparison method, synthesis method, inference, induction and deduction. CZU: [339.1:004.738.5]:[657.4+336.22](478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.44
Description:
GULEA, Daniela. Contabilitatea restituirii taxei pe valoarea adăugată de la bugetul de stat în contextul legislației fiscale actuale – probleme teoretice și practice = The Accounting of the Refund of the Value Added Tax from the State Budget in the Context of the Current Fiscal Legislation – Theoretical and Practical Problems. Conducător șt.: GRAUR, Anatol. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 336-343. ISBN 978-9975-147-93-4 (PDF).
