Unele incursiuni privind taxa pe valoarea adăugată

Abstract

Value Added Tax (VAT) represents an essential instrument in the economy of any country, serving essentially as a financial engine that directly influences consumer behavior and generates significant revenue for state budgets necessary for governmental operations. Through VAT, the government can balance consumption patterns, serve as a pillar in maintaining financial stability, and counter market fluctuations. In the economy, VAT is crucial, representing a vital source for funding expenditures and supporting development projects. Therefore, significant attention must be given to the calculation, collection, and rates of VAT in shaping the economic landscape of the state. CZU: 336.226.322:347.73(478); JEL: A11,M4, F01, H71; DOI: https://doi.org/10.53486/issc2024.72