Impactul schimbării cotei TVA asupra industriei HORECA

Negru, Adelina

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dc.contributor.author	Negru, Adelina
dc.date.accessioned	2024-09-16T09:15:28Z
dc.date.available	2024-09-16T09:15:28Z
dc.date.issued	2024-03
dc.identifier.isbn	978-9975-167-63-5 (PDF).
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/3603
dc.description	NEGRU, Adelina. Impactul schimbării cotei TVA asupra industriei HORECA = The Impact of The VAT Rate Change on the Catering Industry. Cond. șt. Iuliana ȚUGULSCHI. In: Challenges of accounting for young researchers [online]: international student scientific conference, ISSC 2024, 8th Edition, March 15-16, 2024: Collection of scientific articles. Chişinău: SEP ASEM, 2024, pp. 336-339. ISBN 978-9975-167-63-5 (PDF).	en_US
dc.description.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	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	Value Added Tax (VAT)	en_US
dc.subject	HORECA	en_US
dc.title	Impactul schimbării cotei TVA asupra industriei HORECA	en_US
dc.title.alternative	The Impact of The VAT Rate Change on the Catering Industry	en_US
dc.type	Article	en_US