Publication:
Advanced practices of contemporary countries regarding the use of indirect taxes

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ASEM
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LAVRIC, Sorina. Advanced practices of contemporary countries regarding the use of indirect taxes = Practici înaintate ale țărilor contemporane privind utilizarea impozitelor indirecte. Coord. șt.: BULGAC, Corina.In: Simpozion Ştiinţific Internațional al Tinerilor Cercetători, (8-9 aprilie 2022) [online]: Culegere de lucrări ştiinţifice. Ediţia a 20-a. Chişinău: ASEM, 2022, vol. 2, pp. 62-66. ISBN 978-9975-3590-3-0 (PDF).
This article examines the indirect taxes in three different country in the world, therefore we will be able to compare the tax systems and study the advantages and disadvantages of each system. For the research I used specialized documents, analysis and statistics. Among the most important and relevant results obtained can be mentioned: the analysis between indirect taxes in France, UK and Japan. CZU: 336.226(478); JEL: G21; DOI: https://doi.org/10.53486/9789975359030.12
Keywords
fiscality, indirect tax, Value-Added Tax (VAT), excise duties, custom duties
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