METHODOLOGICAL AND PRACTICAL ASPECTS CONCERNING THE VAT COLLECTION SYSTEM Case study made in a company operating in the construction sector

This paper presents the impact of the collected VAT on a company acting in the construction field in the current economic environmnet; the study PTO Clutches is based on data provided by the company before and after applying the VAT collection system.The research reflects the VAT payable on State Budget three times: before its entry into the system

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