Aspecte aplicative privind contabilitatea TVA

Abstract

The state budget is the essential fund for financing and ensuring the prosperity of a country. Since it provides for a process of collecting revenue and making expenditure, it follows that, first of all, the State must collect sufficient resources to subsequently allocate them to areas requiring support. Therefore, the funds distributed in the state budget are obtained mostly from the entities that carry out an economic activity, thus forming a direct and visible relationship. Relationship that is based more on a permanent obligation to calculate, manage and pay taxes, financial instruments through which the state intervenes in the economy. Thus, one of the instruments implemented in the Republic of Moldova, since the beginning of 1992, is the value added tax (VAT). Appeared as a result of the replacement of the tax on the circulation of goods. CZU: 336.226.322; JEL: M41; DOI: https://doi.org/10.53486/issc2023.13