DETERMINING VAT PRO RATE. CASE STUDY AT A PAWNSHOP IN ROMANIA
Determining VAT pro rate entails in terms of theory the calculation of the share of taxable transactions made by an entity in total transactions. Thus, the entities that use VAT mixed regimes will be able to deduct the VAT related to operations afferent to the transactions with deductibility right...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2017-02-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2017-01/10_Ecobici%201.pdf |