COMPARATIVE VALUE ADDED TAX BETWEEN ITALY-UNITED KINGDOM OF GREAT BRITAIN, FRANCE AND ROMANIA

In the present study aimed to perform a comparison of value added tax situation in Romania, Italy, France and the United Kingdom. Besides presenting a name that carries value added tax, the date on which it is introduced and the legislative act that governs the existence of this institution in the state that performed the analysis were presented and certain aspects that we considered essential, given the existence of differences between the states analyzed. Means income that were presented in the paper the quality of those who are contributors who, which are the subjects of tax exemptions and deductions and whether and what they are.

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