文章基本信息

标题：VALUE ADDED TAX (VAT)-FINANCIAL RESOURCE OF CONSOLIDATEDBUDGET
本地全文：下载
作者：Florea Costache ; Marius Herbei
期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2013
卷号：1
页码：60-63
语种：English
出版社：Universitaria Craiova
摘要：The objective of tax administration on value added is the administration and collection on rates established and in the amount predicted by the consolidated budget and especially to combat tax evasion and fraud.It is very important combating tax evasion in the area of VAT,because it is the mass of indirect tax tax-free taxable with the largest share in general consolidated budget.VAT evasion is the intention that is induced by underdeclarations or not declaring them,or request a refund undue of them,as a result of exaggeration of the amount of tax deductible.
关键词：value added tax;tax evasion;double taxation;budget;financial resources