THEORETICAL AND PRACTICAL ASPECTS REGARDING THE POSITIVE AND NEGATIVE VAT ADJUSTMENT
Value added tax is an indirect tax on supplies of goods, services and similar activities, generated by economic activities and paid for by taxable persons, regardless of their legal status, in an independent manner, which are three conditions, which must be fulfilled cumulatively. At the end of th...
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| Principais autores: | , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado: |
Academica Brâncuşi
2021-02-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Assuntos: | |
| Acceso en liña: | https://www.utgjiu.ro/revista/ec/pdf/2021-01/39_Ciumag2.pdf |
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