期刊名称:Journal of Knowledge Management, Economics and Information Technology
印刷版ISSN:2069-5934
出版年度:2013
卷号:3
期号:3
出版社:ScientificPapers.org
摘要:The impact of indirect taxes is analyzed in the study of evolution, especially the VAT for the economic activity of the company studied. During the reporting period, namely January 2009 – December 2011 the supporting documents were checked which records on VAT deductible and collected were based on, in compliance with legal norms and principles of financial accounting. Also the data processed were the basis for an analysis to compare the evolution of VAT. VAT shall be paid for the entire activity of the company.