The Journal of Accounting and Management, Vol 5, No 1 (2015)

A study on the VAT accounting regime in Romania

Florian-Marcel NUTA, Ecaterina NECSULESCU, Carmen Mihaela CRETU

Abstract


VAT is one of the most important taxes in the Romanian fiscal system, both as a public revenues source and a tax evasion issue. Given its social impact it was at times a subject of political and social debate, being at the same time a tool to control the consumption levels. The paper’s aim is to describe the accounting treatment regarding the VAT in Romania. We discuss both accounting and fiscal issues regarding VAT. 

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