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2021•CECCAR BUSINESS REVIEWOpen access

Adjusting the Tax Base of the Value Added Tax

Lucian Cernușca

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Abstract

The tax base and the related value added tax is fully determined on the delivery of goods and/or the performance of services. The present article discusses a series of theoretical and practical aspects regarding the cases where the tax basis for the VAT can be reduced in accordance with the provisions of Article 287 from the Fiscal Code and the related Methodological appliance pronouncements.

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The tax base and the related value added tax is fully determined on the delivery of goods and/or the performance of services. The present article discusses a series of theoretical and practical aspects regarding the cases where the tax basis for the VAT can be reduced in accordance with the provisions of Article 287 from the Fiscal Code and the related Methodological appliance pronouncements.

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Available abstract

The tax base and the related value added tax is fully determined on the delivery of goods and/or the performance of services. The present article discusses a series of theoretical and practical aspects regarding the cases where the tax basis for the VAT can be reduced in accordance with the provisions of Article 287 from the Fiscal Code and the related Methodological appliance pronouncements.

Key concepts: Value-added tax, Indirect tax, Ad valorem tax, Tax credit, Base (topology), Tax reform, Value (mathematics), Public economics

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