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RO e-VAT, the IT System of National Strategic Interest for Combating Tax Evasion and Fraud

Author

Listed:
  • Elena STĂNCIULESCU

    (Bucharest)

Abstract
Considering the legislative changes regarding the implementation of systems of strategic interest at national level, by this article we aim to highlight the role of the RO e-VAT national information system for identifying inconsistencies between the data and information provided by the other systems. As professional accountants, we need to know how to determine the differences between the pre-filled RO e-VAT return and the VAT return, what are the obligations regarding how we must respond to compliance notifications, how to determine the fiscal risk indicator regarding the declaration level of value added tax, and what are the sanctions for non-compliance with legal provisions.

Suggested Citation

  • Elena STĂNCIULESCU, 2024. "RO e-VAT, the IT System of National Strategic Interest for Combating Tax Evasion and Fraud," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(9), pages 33-38, September.
    • Handle: RePEc:ahd:journl:v:5:y:2024:i:9:p:33-38
    DOI: 10.37945/cbr.2024.09.04
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    More about this item

    Keywords

    RO e-VAT; VAT return; pre-filled VAT return; taxable persons;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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