Impactul schimbării cotei TVA asupra industriei HORECA

Abstract

Value added tax (VAT) is a state tax that represents a form of collection to the budget of a part of the value of delivered goods, rendered services that are subject to taxation on the territory of the Republic of Moldova. Changes in VAT rates can have effects on prices for consumers and influence consumption behaviour and business decisions. Value added tax (VAT) plays a significant role in the HORECA industry, impacting costs and prices, as well as consumer behavior. Currently, the VAT rate for HORECA is 8%, preceded by 12% and 6% during the emergency period. The purpose of this paper is to show the impact produced on the HORECA industry, caused by the change of VAT, through the analysis of the situation within the Republic of Moldova. CZU: 336.226.322:640.4(478); JEL: M41; DOI: https://doi.org/10.53486/issc2024.86