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    STUDIA OECONOMICA - Issue no. 1 / 2002  
         
  Article:   SOME ASPECTS CONCERNING THE FINANCIAL AND ACCOUNTING TREATMENT OF VALUE ADDED TAX PAYMENTS IN CONSTRUCTION INDUSTRY.

Authors:  P. DUMBRAVĂ. 		 
       
         
  Abstract:  Some Aspects Concerning the Financial and Accounting Treatment of Value Added Tax Payments in Construction Industry. This paper present the various aspects of finance and accounting generated by the payment of the value added tax on delivery of the real-estate and the serial steps to the accounting record proposed in this case. It also deals with the necessity of a practical unitarian approach to the value added tax in the accounting for building constructions when building, repairing and maintaining roads, regardless their administration their administrative belonging.  
         
     
         
         
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