Paliu-Popa, Lucia; Ecobici, Nicolae - Volkswirtschaftliche Fakultät, … - 2013
from the end of august 2012, "tried" to eliminate this drawback by introducing the system of VAT payable upon receipt. But … the other hand, the effect is not what the entities expected, since VAT is not always collected only upon receipt of … empirical research, we will prove that the application of VAT system payable upon receipt does not benefit the entities …