出版社：University of Bucharest and Nicolae Titulescu University
摘要：In this paper we study a comparative analysis of VAT in different states of the world. Imade some observation on this theme because I believe that VAT is very important in carrying outtransactions and the increase or decrease of this tax has a major impact upon national economiesand also on the quality of life in developing countries. The papers has to pourpose to make acomparison between the American and European system of taxation with its advantages anddisadvantages and, in the end to render an economic model and its statistics components. VAT is avalue added tax which appeared about 50 years, initially with two purposes: one to replacecertain indirect taxes, and another to reduce the budget deficit according to the faith of that time.The first country that has adopted this model was France, calling it today as value-added tax.
