The Influence of VAT Variation on the Damages Resulting from Fraud in the Romanian Economy

Abstract

The purpose of this article is to determine the influence of the VAT rates variation, on different fields of activity of national economy, on the damage caused to the state's consolidated budget, from the point of view of the damage caused and damage recovered the damage that is caused by economical-financial offenses. Between 2011 and 2019, the VAT rate registered a continuous decrease from 24% to 19%, which significantly reduces the amount of damage caused and recovered.

Keywords

• economic-financial crime
• fraud
• vat
• damage
• h21
• h26
• k14
• k41