المؤلفون: Radu CIOBANU, Adriana Florina POPA, Daniela-Nicoleta SAHLIAN

المصدر: CECCAR Business Review, Vol 4, Iss 1, Pp 50-57 (2023)

مصطلحات موضوعية: vat, vat gap, collection deficits, tax fraud, tax evasion, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/analysis-of-the-decisive-factors-of-the-vat-gap-a280d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/afa9211058df4e68b48c9bb25f1aeb7e

المؤلفون: Lucian CERNUȘCA

المصدر: CECCAR Business Review, Vol 3, Iss 12, Pp 43-54 (2023)

مصطلحات موضوعية: vat, delivery, building, land, land unit, special register, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/the-vat-regime-regarding-the-trading-of-lands-and-buildings-a272d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/cf31694eda0a486b8fb5f62b082ea55e

المؤلفون: Radu CIOBANU, Adriana Florina POPA, Daniela-Nicoleta SAHLIAN

المصدر: CECCAR Business Review, Vol 3, Iss 10, Pp 34-41 (2022)

مصطلحات موضوعية: vat, vat gap, collection deficits, tax fraud, tax evasion, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/analysis-of-the-decisive-factors-of-the-vat-gap-a257d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/5e0badee72944b51a5abf4f5b9d0ad10

المؤلفون: Florin ANDREI, Alina PETRAȘ

المصدر: CECCAR Business Review, Vol 2, Iss 12, Pp 52-56 (2022)

مصطلحات موضوعية: saf-t, tax reporting, collection, duties, taxes, vat, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/saf-t-the-reporting-that-will-improve-the-collection-a183d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/9b69edfcc2794bc9a0636baf7dd750c7

المؤلفون: Lucian CERNUȘCA

المصدر: CECCAR Business Review, Vol 2, Iss 9, Pp 22-32 (2021)

مصطلحات موضوعية: tax base, vat, adjustment, packaging, discounts, bankruptcy, reorganisation plan, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/adjusting-the-tax-base-of-the-value-added-tax-a157d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/30b1fb3dddec4b5ba1cbfbf1f38d2835

المؤلفون: Gabriel GOICEA

المصدر: CECCAR Business Review, Vol 2, Iss 3, Pp 31-39 (2021)

مصطلحات موضوعية: second-hand vehicles, business, consumer, vat, special taxation regime, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/the-consequences-for-the-romanian-state-budget-generated-through-the-inappropriate-interpretation-evading-of-the-civil-and-tax-legislation-in-relatio-a112d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/8c1a1474683944cc9b4e65eeeb4890ec

المؤلفون: Bogdan-Alexandru SMERCINSCHI

المصدر: CECCAR Business Review, Vol 1, Iss 11, Pp 3-14 (2020)

مصطلحات موضوعية: small- and medium-sized entities, accounting and tax regulations, financial statements, micro-entities income tax, income tax, vat, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/the-perception-of-the-economic-field-professionals-regarding-the-accounting-and-tax-regulations-specific-to-smes-a79d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/6574bb1a1bcc4e86aa667ac4524fcf59

المؤلفون: Elena STĂNCIULESCU

المصدر: CECCAR Business Review, Vol 1, Iss 8, Pp 45-52 (2020)

مصطلحات موضوعية: vat, reverse charge, supplier/provider, beneficiary, vat deduction, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/the-reverse-charge-mechanism-a61d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/bcbde4144eb148aabae6a56819bd5922

المؤلفون: Bogdan Cosmin GOMOI

المصدر: CECCAR Business Review, Vol 1, Iss 6, Pp 21-29 (2020)

مصطلحات موضوعية: motor vehicle, vat, income tax, limited deduction, leasing, the fiscal code, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/accounting-and-fiscal-approaches-concerning-the-motor-vehicles-which-are-not-exclusively-used-for-the-purpose-of-economic-activities-a42d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/1b0543dcb33d48a28a770af1e392254b