Publication: Applying the Value-Added Tax under the conditions of public-private partnership
Date
Authors
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Volume Title
Publisher
ASEM
Abstract
Description
PANUS, Corina. Applying the Value-Added Tax under the conditions of public-private partnership. In: Development Through Research and Innovation - 2022 [online]: The 3nd International Scientific Conference: Online Conference for Researchers, PhD and Post-Doctoral Students, August 26th, 2022, Chişinău. Chişinău, ASEM, 2022, pp. 128-132. ISBN 978-9975-3590-5-4 (PDF).
This Article aims to study the main tax and accounting issues when applying the value-added tax under the conditions of public-private partnership from theoretical, conceptual and methodological viewpoints. The value-added tax is an indirect tax that draws most attention of both the State and private companies. CZU: 336.226.322:334.722.26(478); JEL: M 41; DOI: https://doi.org/10.53486/dri2022.13
This Article aims to study the main tax and accounting issues when applying the value-added tax under the conditions of public-private partnership from theoretical, conceptual and methodological viewpoints. The value-added tax is an indirect tax that draws most attention of both the State and private companies. CZU: 336.226.322:334.722.26(478); JEL: M 41; DOI: https://doi.org/10.53486/dri2022.13
Keywords
Value-Added Tax (VAT), budget, right to deduction, refund/reimbursement, public-private partnership, public partner, private partner