The VAT encashment system’s impact on return on invested capitals. Romania’s case

The modifications related to the fiscal regulations in Romania that refer to the VAT encashment system are considered as a fiscal relief for companies. Our purpose is to analyze the way in which the VAT encashment system becomes efficient and companies can benefit from the advantages offered by it....

Full description

Bibliographic Details
Main Authors: Adriana Florina POPA, Florin DOBRE, Laura BRAD
Format: Article
Language:English
Published: General Association of Economists from Romania 2013-12-01
Series:Theoretical and Applied Economics
Subjects:
Online Access: http://store.ectap.ro/articole/936.pdf