Browsing 2013 by Subject "value added tax"

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  • Costuleanu, Carmen-Luiza; Iațco, Constantin; Dumitrescu, Diana; Bobiţan, Nicolae (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2013)
    In Romania, the value added tax as an indirect tax appeared in 1993 along with the transition to the market economy, replacing the turnover tax, used between 1989 and 1993, and the single tax, used before 1989. The value ...