文章基本信息

标题：VALUE ADDED TAX IN THE ECONOMIC CRISIS CONTEXT
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作者：Mara Eugenia Ramona ; Cuceu Ionut ; Mara Cristian 等
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2011
卷号：XX
期号：01
出版社：University of Oradea
摘要：This article tries to present the major aspects concerning the value added tax in the context of economic crisis in European Union countries and Romania. The paper realizes an analysis of the impact of economic crises on VAT in the European space underlining the current situation when the revenues from VAT represent a valuable source of financing the public expenditures. In Romania the economic crises has led to increasing o f VAT rate from 19% to 24%. This measure is an important fiscal measure for the state budget and this study tries to reflect the impact of this VAT rate increase on the public revenues and consumption.
关键词：value added tax, economic crises, tax revenues