Dracea, Marcel; Buziernescu, Radu; Florea, Nicoleta Mihaela - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2013) 15, pp. 60-65
The drafted study pursues the development of the generalization process of using VAT in the EU member States, and the advantages they represent. The negotiations and compromises implied by this process are presented, as well as the current stage of harmonization of the taxation base and of the...