Bostan, Ionel; Popescu, Cristian; Istrate, Costel; … - In: Amfiteatru economic : an economic and business research … 19 (2017) 45, pp. 581-594
introduction on VAT collection or on fiscal efficiency. The results indicate an improvement in the collection of VAT but also a … European Union, Romania is the country with the highest VAT Gap between EU Member States: 41%, compared to a European average … fiscal memory. In this way, it was considered that a better highlight and also a tighter control of economic transactions …
