University of agribusiness and rural development, Fiscal policy, globalization and economic growth: sustainable development challenges and perspectives

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MODEL FOR ACCOUNTING FOR VALUE ADDED TAX ON INTRA-COMMUNITY ACQUISITIONS OF GOODS
Stanislava Pancheva

Last modified: 2020-02-27

Abstract


An attempt has been made in scientific research to analyze the intra-Community acquisition of goods, with an emphasis on its value added taxation. The aim is to identify, through empirical and general scientific research methods, specific features and unresolved issues related to the interpretation of intra-Community acquisitions of goods from accounting positions, to characterize the process of value-added taxation and to propose, approves and argues a model for accounting for indirect taxation of these transactions in non-financial corporations.


Keywords


taxes, accounting, intra-community acquisition, value added tax, foreign trade transactions