文章基本信息

标题：THE VAT SPLIT-PAYMENT MECHANISM,MEASURE FOR COMBATING TAX EVASION IN ROMANIA
本地全文：下载
作者：IONUT - GHEORGHE CARAUS ; MADALINA CARAUS ; IOANA TATIANA STANESE 等
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2017
期号：2
页码：47-52
语种：English
出版社：Academica Brâncuşi
摘要：The need to improve the methods of collecting and detecting value-added tax amounts is an increasingly difficult process for tax authorities.In this respect,a rigorous analysis of the ways in which the state manages to prevent or combat VAT evasion,in the context in which VAT fraud accounts for about 60% of Romania's total tax evasion,is required.Therefore,the new provisions concerning the VAT split payments,applicable from January 1,2018 for all categories of taxpayers,can contribute significantly to the efficiency of collection,of the amounts derived from the VAT,as well as to reduce tax evasion in the field of value added tax and providing a fair competitive environment,by eliminating benefits for economic operators with incorrect tax behavior who do not pay VAT to the State budget.Also,through these measures taken by the state,the main motivation for the introduction of the value added tax splitpayments mechanism,contributes to the increase of the voluntary compliance degree by providing the financial resources for the payment of VAT due to the State budget.
关键词：VAT;VAT split-payments;VAT gap;tax evasion;State budget