Perfecţionarea Sistemului Contabil Al Taxei Pe Valoarea Adăugată Prin Prisma Cerinţelor Uniunii Europene

MINISTERUL EDUCAIEI NAIONALE
UNIVERSITATEA VALAHIA DIN TRGOVITE

IOSUD COALA DOCTORAL DE TIINE ECONOMICE I
UMANISTE
Domeniul: Contabilitate

REZUMATUL TEZEI DE DOCTORAT

PERFECIONAREA SISTEMULUI CONTABIL AL TAXEI
PE VALOAREA ADUGAT PRIN PRISMA
CERINELOR UNIUNII EUROPENE

CONDUCTOR TIINIFIC:
Prof.univ.dr. tefan POPA

DOCTORAND :
Cristian MAZILU

TRGOVITE
2013

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CUPRINS

1. Cuvinte Cheie_________________________________________________________ 3
2. Introducere i motivaia alegerii temei de cercetare___________________________3
3. Contextul cercetrii____________________________________________________3
4. Obiectivele cercetrii___________________________________________________5
5. Ipotezele cercetrii ________________________________________________6
6. Metodologia cercetrii__________________________________________________7
7. Prezentarea sintetic a capitolelor tezei de doctorat___________________________7
8. Concluziile, contribuiile i perspectivele cercetrii___________________________11
Limitele cercetrii_____________________________________________________13
Sugestii i orientri pentru o cercetare viitoare_____________________________13
9. Cuprinsul tezei de doctorat_______________________________________________13
10. Bibliografie selectiv___________________________________________________16
11. Curriculum vitae______________________________________________________27
12. Lista lucrrilor publicate________________________________________________31
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1. Cuvinte Cheie: Sistem fiscal, Impozite,TVA, Uniunea european, Principiile i
caracteristicile TVA, Operaiuni impozabile, Livrarea de bunuri, Prestarea de servicii,
Schimbul de bunuri sau servicii, Achiziii intracomunitare de bunuri, Importul de bunuri,
Impozitarea cu TVA, Liber profesioniti, Directivele comunitii europene, Cadrul legal,
Operaiuni impozabile, Operaiuni scutite de tax, Faptul generator, Exigibilitatea TVA, Cotele
de impunere, Deducerea TVA, Rambursarea TVA, Taxare invers, Autolichidarea TVA, Plata
TVA la ncasarea facturii, Sistemul contabil, Regimul colectrii, Decontarea TVA,
Decontarea lunar, Exerciiul fiscal, Sistemul informaional, Fluxul informaional, Bugetul
naional, Bugetul general al Uniunii europene, Statutul contabilitii, Normalizarea contabil
european, Administrarea TVA, Venituri, Eficiena TVA, Evaziunea fiscal, Frauda,
Vulnerabiliti, Performana colectrii TVA
2. Introducere i motivaia alegerii temei de cercetare
Cercetarea tiinific, desfurat prin metode adecvate, ne-a permis s identificm
posibiliti de perfecionare a sistemului contabil al taxei pe valoarea adugat prin prisma
cerinelor Uniunii Europene, respectiv: stabilirea reperelor conceptuale ale taxei pe valoarea
adugat; cadrul legislativ i metodologic privind taxa pe valoarea adugat; sistemul contabil
i informaional al taxei pe valoarea adugat; studiu de caz privind analiza modului de
evideniere i colectare la bugetul de stat a creanelor bugetare reprezentate de TVA. Lucrarea
prezint ca i parte practic analiza dinamic i cantitativ a procesului de colectare TVA n
cadrul ANAF, ncheindu-se cu o serie de propuneri, direcii de aciune pentru mbuntirea
performanei colectrii TVA i ci de cretere a eficienei colectrii TVA, ca n final,
contribuiile personale s duc la propuneri concrete a unor repere competitive n colectarea
TVA i a mecanismelor lor de realizare n rile n curs de dezvoltare, respectiv n Romnia, n
contextul post-integrrii europene.
Abordarea se face n mod complex, lucrarea fiind structurat pe patru capitole, dorindu-
se a se constitui ca un demers de referin n domeniu, respectiv: posibiliti de perfecionare a
sistemului contabil al taxei pe valoarea adugat prin prisma cerinelor Uniunii Europene.
3. Contextul cercetrii
n Romnia s-au fcut progrese semnificative n ceea ce privete sistemul contabil al TVA.
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n ultimii 10 ani legislaia a suferit modificri profunde n vederea alinierii la directivele
europene.
Taxa pe valoarea adugat este o component important a ariei generale bugetare, iar
colectarea ei influeneaz direct:
Crearea unei economii de pia concurenial i funcional;
Atragerea de investiii(n condiii de stabilitate);
Cretere economic i sustenabil;
Realizarea politicii sociale n termeni de educaie, sntate, infrastructur.
Aspecte abordate. Lund n considerare c la nivelul ANAF exist un singur sistem de
administrare a creanelor bugetare s-a analizat i evaluat performana sistemului de
administrare a creanelor bugetului de stat prin prisma stadiilor de administrare n care s-au
gsit la un moment dat creanele bugetului de stat reprezentnd TVA.
n cadrul analizei efectuate s-au tratat mai multe aspecte, respectiv faze n care o crean
a bugetului de stat se afl sau s-ar putea afla la un moment dat, plecnd de la stipulaiile
legislative cu privire la originea obligaiei fiscale pn la activitatea de executare silit,
respectiv pn la tergerea obligaiilor contribuabililor indiferent de modalitatea prin care ea
are loc, principiile TVA, stipulrile Directivelor UE cu privire la TVA, dup cum urmeaz:
- aplicarea prevederilor legale;
- evoluiile legislative n materie de TVA;
- alinierea la aquisul comunitar al principiilor generale ale TVA din directivele
UE;
- cunoaterea i respectarea stipulaiilor prevzute de OMFP nr. 2144/2008 n ceea
ce privete organizarea i funcionarea sistemului de administrare a creanelor fiscale cu toate
subsistemele aferente.
Analiza performanei subsistemului de administrare fiscal a TVA a avut loc n funcie
de o serie de norme bine stabilite. Lund n considerare cele menionate, au fost utilizate
urmtoarele criterii:
- programarea ncasrilor la bugetul de stat, a indicatorilor de performan i
nivelul de executare al acestora;
- identificarea activitilor i persoanelor care pot fi impozabile;
- prevenia i combaterea evaziunii fiscale;
- susinerea anturajului de afaceri;
- nnoirea serviciilor i procedurilor;
- optimizarea coordonrii interne.
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n acest context examinarea critic a metodologiei i practicii de contabilizare a taxei pe
valoarea adugat, precum i stabilirea direciilor prioritare de perfecionare a acestora sunt
actuale att n plan tiinific, ct i aplicativ, ceea ce, de fapt, a determinat tema cercetrii n
cauz.
4. Obiectivele cercetrii
Cercetarea propriu zis const n cutarea unui rspuns la urmtoarele ntrebri:
"Influeneaz Directivele Europene contabilitatea taxei pe valoarea adugat?", respectiv
"Cum se poate perfeciona sistemul contabil al taxei pe valoarea adugat prin prisma
cerinelor europene?" .
Obiectivul principal al lucrrii are n vedere perfecionarea sistemului contabil i fiscal
al TVA, evaluarea rezultatelor obinute pornind de la necesitatea criteriilor de eficien i
eficacitate, respectiv analiza impactului contabilitii TVA asupra rezultatelor i indicatorilor
de lichiditate i solvabilitate ai societii.
Pentru efectuarea cu succes a investigaiei tiinifice, au fost stabilite urmtoarele
obiective generale:
Identificarea modului n care contabilitatea TVA influeneaz rezultatele ntreprinderii;
Impactul contabilitii TVA asupra lichiditii i solvabilitii ntreprinderii;
Studierea evoluiei cadrului legal al taxei pe valoarea adugat, reglementarea TVA
fiind marcat de necesitatea de a asigura armonizarea legislaiei romneti n materie
cu cea comunitar;
Concretizarea metodelor de adaptri substaniale a legislaiei romneti privind TVA
pentru a o aduce n acord cu cerinele aquis-ului comunitar;
Identificarea i clarificarea modalitilor de creterea a eficienei sistemului de TVA, n
concordan cu normele UE din domeniul taxei pe valoarea adugate;
Evidenierea, analiza i rolul elementelor structurale ale taxei pe valoarea adugat
sub aspectul contabilitii;
Studierea normelor contabile i a cadrului contabil naional, cu privire la
contabilitatea taxei pe valoarea adugat;
Abordarea tiinific a necesitii ajustrii i armonizrii definirii conceptelor i
termenilor din legislaia romneasc privind TVA cu cei reglementai de standardele
europene.
n decursul analizei ntreprinse au fost evaluate diferite aspecte legate direct i/sau
indirect de administrarea TVA.
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n ceea ce privete Obiectivele specifice, respectiv ntrebrile la care i propune s
rspund auditul performanei, acestea sunt:
- Exist performan n managementul subsistemului de administrare fiscal a
TVA?
- S-a pus n aplicare n mod eficient strategia ANAF pe termen mediu i/sau lung
cu privire la subsistemul de administrare fiscal a TVA?
- Funciile informatice i infrastructura IT duc la o administrare eficient a TVA?
5. Ipotezele cercetrii
Teza lanseaz spre validare urmtoarele ipoteze:
Ipoteza nr.1. - Politicile fiscale influeneaz contabilitatea TVA
Subipoteza nr. 1.1 Perfecionarea sistemului contabil a TVA este influenat de
directivele europene;
Subipoteza nr.1.2 - Contabilitatea TVA influeneaz cheltuielile de exploatare i
implicit rezultatele ntreprinderii;
Subipoteza nr.1.3 - Contabilitatea TVA influeneaz lichiditatea i solvabilitatea
ntreprinderii.
Ipoteza nr.2. Conformarea la directivele contabile europene contribuie la perfecionarea
sistemului contabil al TVA
Subipoteza nr. 2.1: Se prezum c un control eficient din partea statului privind
colectarea TVA ar reduce evaziunea fiscal;
Subipoteza nr. 2.2: Se prezum c schimbarea legislaiei aduce cu sine o mai bun
colectare a creanelor bugetare reprezentat de TVA;
Subipoteza nr. 2.3: Se prezum c actuala legislaie privind TVA este ineficient i
creaz premisele pentru apariia evaziunii fiscale;
Subipoteza nr. 2.4: Se prezum c exist diferene semnificative n privina percepiei
managerului de firm asupra adoptrii unei politici transparente n domeniul fiscal privind
evaziunea fiscal;
Subipoteza nr. 2.5: Se prezum c exist diferene semnificative de opinie n rndul
persoanelor cu funcie de conducere cu privire la ncadrarea firmelor care pltesc TVA i cele
scutite de plata TVA;
Subipoteza nr. 2.6: Se prezum c exist diferene semnificative cu privire la opinia
persoanelor cu funcie de conducere referitor la modul de deducere condiionat i colectarea
condiionat pentru a prentmpina frauda TVA;

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6. Metodologia cercetrii
Aceast cercetare are ca principal scop o analiz a situaiei la nivel naional a colectrii
TVA, mai ales din perspectiva legislaiei i practicilor contabile, i conturarea unui set de
recomandri care s duc la limitarea fraudei i evaziunii fiscale a taxei pe valoarea adugat
pe baza unor modele i practici din Uniunea European, care sunt relevante pentru Romnia.
Cercetarea se desfoar ntr-un context naional de tranziie, n care ntreg sistemul
contabil i fiscal este supus unei reforme severe. Baza metodologic a lucrrii o constituie
metodele teoretice i general tiinifice de cercetare a colectrii TVA n context european i
romnesc, cu precdere aspectele contabile, administrativ-juridice, normele de drept i
reglementrilor fiscale i contabile aplicabile n Romnia. n scopul unei investigaii cu succes
a temei propuse spre cercetare, a fost organizat studierea i analiza experienei Uniunii
Europene n domeniul taxei pe valoarea adugat, evaluarea diferitor doctrine, teorii, analiza
acestora n scopul prentmpinrii fraudei din domeniul TVA.
Metodologia cercetrii aplicat s-a bazat pe principiile dialecticii n concordan cu cele
ale urmtoarelor metode: metodele sistemice, analiza statistic, metoda dialectic cu
componentele ei: analiza i sinteza, inducia i deducia, metodele grafice i tabelare, metodele
inerente disciplinelor economice - observaia, raionamentul, comparaia, clasificarea, gruparea
i metoda chestionarului, pentru modelare i prognoz a fost utilizat pachetul statistic SPSS.
Aplicarea acestor metode a permis o analiz profund a diferitor fenomene implicate prin
colectarea TVA. n cadrul cercetrii de fa rezultatele obinute n urma aplicrii chestionarului
au fost introduse n programul statistic SPSS unde s-a realizat un calcul statistic al acestora
pentru a putea observa tendina rezultatelor obinute.
7. Prezentarea sintetic a capitolelor tezei de doctorat
Problemele tiinifice ce urmeaz a fi soluionate n lucrarea de fa constau n:
determinarea i argumentarea problemelor generale i specifice ce intervin n
cadrul TVA;
evidenierea rolului taxei pe valoareaadugat i gsirea unor ci de cretere a
eficienei n administrarea TVA al crei proces e necesar s fie unul transparent,
eficient i responsabil;
contribuia la perfecionarea sistemului contabil al TVA i al mecanismului
legislativ de aplicare a colectrii TVA.
Aceste probleme deriv din faptul c, n literatura juridic, att determinarea i
argumentarea problemelor care intervin n cadrul TVA i rolul msurilor de cretere a eficienei
n administrarea TVA, ct i mecanismul juridic de aplicare a colectrii TVA reprezint aspecte
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neclare, aflate nc la stadiul de discuii n Romnia i UE, deseori controversate, necesitnd
explicaii n acest sens.
Prezenta lucrare, din considerente teoretice i practice, a fost structurat n patru
capitole, demarcate ca problematic de studiu, dar care se completeaz reciproc n vederea
integrrii si nelegerii modului de desfurare a contabilitii TVA, n scopul de perfecionare a
eficienei administrrii sale.
Capitolul I ABORDRI TEORETICO-METODOLOGICE PRIVIND TAXA PE
VALOAREA ADUGAT trateaz noiunile legate de fiscalitate, politic fiscal i taxe i n
acelai timp definete TVA, principiile i caracteristicile acesteia, dar i mecanismul
funcionrii TVA. Tot n acest capitol sunt descrise implicaiile i impactul TVA asupra
sistemului fiscal. n general, fiscalitateareprezint o form de integrare a contribuabilului ntr-
un circuit economic n care el, pe de o parte, contribuie la alimentarea sistemului, iar pe de alt
parte este beneficiar al politicilor publice.
Pentru a-i desfura activitile, fiecare stat are nevoie de venituri acestea fiind
asigurate din impozite prelevate deopotriv de la persoane fizice ct i de la persoane juridice.
Conform trsturilor de fond i form, impozitele sunt divizate n impozite directe i indirecte.
Cele indirecte, care fac obiectul prezentei lucrri sunt percepute ca urmare a vnzrii
unor bunuri i prestrii de servicii, importului i exportului etc., un astfel de impozit deosebit
de important fiind taxa pe valoarea adugat. Conform actului normativ instituitor, TVA a fost
caracterizat ca impozit indirect, perceput, de regul, asupra vnzarilor de bunuri, numite
operaii privind transferul proprietii bunurilor, crora le sunt alturate prestrile de servicii i
importul de bunuri i servicii.
Capitolul II TAXA PE VALOAREA ADUGAT NTRE EXIGENELE
DIRECTIVELOR COMUNITII EUROPENE I LEGISLAIA NAIONAL prezint
deopotriv directivele Comunitii Europene privind taxa pe valoarea adugat, i cadrul legal
al acesteia n Romnia. Sunt prezentate de asemeni operaiunile impozabile, tipurile de
operaiuni cuprinse n sfera de aplicare a taxei, operaiunile scutite de tax, baza de impozitare,
faptul generator i exigibilitatea TVA, cotele de impunere, deducerea TVA, rambursarea TVA,
obligaiile persoanelor impozabile, reforma sistemului TVA, msurile de simplificare, taxarea
invers i autolichidarea TVA.
O serie de ri europene au introdus taxa pe valoarea adugat nainte de anul 1974,
fiind numite adeseori ri din prima generaie a TVA.
Principalele etape parcurse sunt:
- analiza cadrului legal al taxei pe valoarea adugat n Romnia i compararea
acestuia cu cel din statele membre ale Uniunii Europene;
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- studierea principalelor obiective i instrumente ale administrrii TVA;
- definirea noiunii de tax pe valoarea adugat i prezentarea acesteia n
Romnia i Uniunea European;
- analiza TVA n Romnia i Uniunea European;
- evidenierea TVA i a implicaiilor sale asupra economiei;
Aderarea rii noastre la structurile economice comunitare a impus o serie de
modificri la nivelul legislaiei fiscale naionale, n scopul armonizrii acesteia cu
reglementrile europene din domeniu. Modificarea coninutului normativ al unor reglementri
deja existente sau introducerea altora noi a vizat, n special, legislaia privind taxa pe
valoarea adugat, deoarece aceasta avea mai mult caracterul unei legislaii naionale.
Din aceste considerente, prin modificrile aduse Codului fiscal la data de 1 ianuarie
2007, au avut n vedere preluarea acquis-ului comunitar privind taxa pe valoarea adugat n
cuprinsul prevederilor fiscale romneti. Transpunerea n legislaia naional a directivelor
europene din domeniul TVA a presupus, n special, definirea conceptual a termenilor de
achiziie intracomunitar i de livrare intracomunitar.
n acest capitol, n prima parte, am fcut un studiu al evoluiei legislaiei taxei pe
valoarea adugat n cadrul UE. Tratatul de instituire al Comunitii Europene a impus nc de
la nceput armonizarea legislaiilor naionale i a specificat instrumentele care trebuie utilizate
n acest sens. Armonizarea fiscal reprezint procesul prin care legile i regulamentele fiscale
sunt perfecionate pentru a fi fcute comparabile cu acquis-ul comunitar. Conformitatea fiscala
este procesul prin care este asigurat conformarea reglementarilor naionale cu regulile
prevzute de acquis-ul comunitar.
Acquis-ul comunitar n domeniul TVA este alctuit cu preponderen din urmtoarele
directive europene:
1) Directiva 77/388/CEE, cunoscut sub denumirea de Directiva a VI-a, n
domeniul armonizrii legislaiilor statelor membre n ceea ce privete TVA;
2) Directiva 79/1072/CEE, cunoscut sub denumirea de Directiva a VIII-a, n
domeniul armonizrii legislaiilor statelor membre n ceea ce privete TVA, respectiv
modalitile de rambursare a TVA-ului persoanelor impozabile care nu au domiciliu n ar, dar
sunt stabilite n cadrul Comunitii Europene i care achiziioneaz bunuri sau servicii din alt
stat membru pentru care au achitat TVA n statul n care au efectuat achiziiile respective;
3) Directiva 86/560/CEE, cunoscut sub titulatura de Directiva a XIII-a, cu privire
la modalitile de rambursare a TVA persoanelor impozabile, din state care nu sunt membre ale
Uniunii Europene.
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n capitolul III, SISTEMUL CONTABIL I INFORMAIONAL AL TAXEI PE
VALOAREA ADUGAT am analizat sistemul informaional privind taxa pe valoarea
adaugat, respectiv fluxul informaional pentru determinarea TVA la nivelul contribuabililor, la
nivelul bugetului naional i la nivelul bugetului general al Uniunii Europene. S-au avut n
vedere totodat principiile care stau la baza elaborrii Bugetul general al Uniunii Europene,
precum i componena veniturilor bugetare. n acelai timp, capitolul trateaz sistemul contabil
privind TVA, regimul colectrii, decontarea lunar i nregistrarea n contabilitate a
operaiunilor economice speciale n cursul exerciiului fiscal privind TVA.
Ultima parte a capitolului surprinde o privire comparativ asupra sistemului contabil din
Romnia i Uniunea European, respectiv statutul contabilitii, problema reprezentrii
realitii, contabilitatea ntre ateptri i exigene, monism i dualism n organizarea
contabilitii dar i normalizarea contabil european.
Capitolul IV al lucrrii STUDIU DE CAZ PRIVIND ANALIZA MODULUI DE
EVIDENIERE SI COLECTARE LA BUGETUL DE STAT A CREANELOR
BUGETARE REPREZENTATE DE TAXA PE VALOAREA ADUGAT reprezint
contribuia proprie n cadrul tezei, capitolul prezentndu-se ca cercetarea empiric cu privire la
premisele administrrii TVA din punctul de vedere al performanelor nregistrate de ANAF, i
pe de alt parte, ca o cercetare cantitativ cu privire la percepia angajailor i managerilor din
privat cu privire la administrarea TVA de ctre stat.
Capitolul debuteaz cu estimarea veniturilor din TVA la nivel naional, cu analiza
evoluiei ncasrilor din TVA la bugetul de stat avndu-se n vedere pe de o parte performanele
obinute de ANAF i pe de alt parte identificarea vulnerabilitilor din sistem n scopul
realizrii n finalul analizei a unor propuneri i recomandri de cretere a eficienei.
Cea de-a doua parte a studiului de caz se prezint sub forma unei analize cantitative
privind percepia TVA, de aceast dat, de ctre contribuabili.
Un alt fenomen tratat este cel de fraudare a TVA, care att n Romania ct i n
Comunitatea European este o problema cu att mai mare cu ct afecteaz att bugetul
Romniei ct i pe cel al Comunitii.
Analiza cantitativ este frapant, fiind relevante o serie de slbiciuni majore ale
sistemului TVA contemporan din Romnia:
- Lipsa promptitudinii n realizarea rambursrilor de TVA;
- Rambursrile de TVA sunt condiionate de plat altor obligaii fiscale;
- Legea nu se aplic ferm;
- Sistemul TVA se prezint ntr-o manier discriminatorie(tratnd diferit investitorii
dup proveniena lor, mrimea lor, etc).
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Scopul principal al modificrii sistemului TVA contemporan din Romnia l reprezint
mrirea eficienei acestuia precum i atingerea normelor UE privind TVA. Plecnd de la
caracteristicile contemporane ale sistemului TVA pot fi distinse trei direcii majore de aciune:
perfecionarea sistemului contabil, mbuntirea administrrii i colectrii TVA i realizarea
caracterului nediscriminatoriu al TVA.
n finalul tezei sunt prezentate concluziile finale, sintezele, opiniile i contribuiile
tiinifice proprii autorului tezei. Totodat, este prezentat diseminarea rezultatelor cercetrii,
limitele cercetrii i orientri spre viitor.
8. Concluziile, contribuiile i perspectivele cercetrii
Cercetarea teoretic i empiric mi-au permis s validez ipotezele cercetrii, astfel:
Ipoteza nr.1. - Politicile fiscale influeneaz contabilitatea TVA este validat aa cum am
artat i din punct de vedere teroretic, dar i prin aplicaiile efectuate pe parcursul lucrrii,
adoptarea unor msuri fiscale influeneaz contabilitatea taxei pe valoarea adugat, iar n
opinia unor respondeni aplicarea taxei pe valoare adugat este complicat.
Subipoteza nr. 1.1 Perfecionarea sistemului contabil a TVA este influenat de
directivele europene; - este validat, sistemul contabil al taxei pe valoarea adugat poate fi
perfecionat printr-o asimilare i aplicare unitar a mecanismului TVA la nivelul Uniunii
Europene.
Subipoteza nr.1.2 - Contabilitatea TVA influeneaz cheltuielile de exploatare i
implicit rezultatele ntreprinderii; - este validat, taxa pe valoareaadugat influeneaz diferit
rezultatele i indicatorii economico financiari n funcie de opiunea contabil a societii,
respectiv aplic taxa pe valoareaadugat, prorata este 100%, are activiti care dau drept de
deducere, nu are drept de deducere sau este nepltitoare.
Subipoteza nr.1.3 - Contabilitatea TVA influeneaz lichiditatea i solvabilitatea
ntreprinderii este validat, analiznd rezultatele obinute n studiul practic efectuat opinm
c indicatorii financiari au fost afectai de influea taxei pe valoarea adugat nedeductibil
fiscal, dar rezultatele obinute nu pun n dificultate societatea. Taxa pe valoarea adugat nu
genereaz micarea ratelor de solvabilitate i lichiditate, dar cheltuiala nedeductibil cu aceast
tax se reflect n rezultate. Influena taxei pe valoarea adugat asupra ratelor de lichiditate i
solvabilitate apare atunci cnd societatea amn la plat taxa pe valoarea adugat, beneficiind
astfel de un surplus de lichiditi. n situaia n care societatea nregistreaz TVA de recuperat
atunci se confrunt cu lips de disponibiliti, termenele de rambursare a TVA fiind mari i
nerespectate de ctre autoriti, iar singura surs de mbuntire a indicatorilor o reprezint
finanrile de pe piaa bancar.
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Ipoteza nr.2. Conformarea la directivele contabile europene contribuie la perfecionarea
sistemului contabil al TVA - este validat
Subipoteza nr. 2.1: Se prezum c un control eficient din partea statului privind
colectarea TVA ar reduce evaziunea fiscal validat, se impun msuri dure pentru stoparea
evaziunii fiscale;
Subipoteza nr. 2.2: Se prezum c schimbarea legislaiei aduce cu sine o mai bun
colectare a creanelor bugetare reprezentat de TVA parial validat, conformarea voluntar
a contribuabilului rmne o problem de actualitate pentru autoritile statului;
Subipoteza nr. 2.3: Se prezum c actuala legislaie privind TVA este ineficient i
creaz premisele pentru apariia evaziunii fiscale parial validat, opinm c modificrile
efectuate au avut ca scop facilitarea modului de nelegere al mecanismului taxei pe valoarea
adugat;
Subipoteza nr. 2.4: Se prezum c exist diferene semnificative n privina percepiei
managerului de firm asupra adoptrii unei politici transparente n domeniul fiscal privind
evaziunea fiscal - parial validat, societile mari dein mecanisme de control al salariailor
pentru evitarea evaziunii fiscale i a fraudelor. Exist diferene semnificative ntre societile
mici i mari n ceea ce privete sistemul de control intern.
Subipoteza nr. 2.5: Se prezum c exist diferene semnificative de opinie n rndul
persoanelor cu funcie de conducere cu privire la ncadrarea firmelor care pltesc TVA i cele
scutite de plata TVA parial validat, opinm c pragul stabilit n legislaie, respectiv
plafonul de 220.000 lei este corect. Condiiile prin care o societate devine pltitoare de TVA
lunar n cazul achiziiilor intracomunitare o considerm corect.
Subipoteza nr. 2.6: Se prezum c exist diferene semnificative cu privire la opinia
persoanelor cu funcie de conducere referitor la modul de deducere condiionat i colectarea
condiionat pentru a prentmpina frauda TVA parial validat, opinia respondenilor a fost
de aprobare a msurii aplicrii taxei pe valoarea adugat la ncasarea i plata facturilor, dar
termenul de 90 de zile impus facturilor emise pentru clieni considerm c are un impact
negativ asupra fluxurilor de trezorerie ale societii.
Principalele concluzii pe care le-am desprins din cercetarea noastr sunt urmtoarele:
a). concluzii i contribuii personale privind evoluia sistemului fiscal;
b). Concluzii i contribuii referitoare la influena taxei pe valoarea adugat asupra
performanei ntreprinderii;
c). Concluzii i contribuii privind mbuntirea performanei colectrii TVA prin adoptarea
unei prevederi legale care s oblige toate persoanele fizice rezidente s depun o Declaraie
Anual de Venit la domiciliul fiscal;
13
d). contribuii prvind Implementarea unui sistem unificat de gestionare si administrare a
informaiilor cu caracter fiscal n scopul utilizrii performante a datelor i informaiilor
deinute de diferitele structuri componente din cadrul ANAF i de alte instituii externe
implicate n colectarea TVA;
e). Concluzii i contribuii privind contabilizarea taxei pe valoarea adugat la ncasarea
facturilor;
f). Concluzii i contribuii privind impactul contabilitii TVA asupra rezultatelor, lichiditii i
solvabilitii entitilor.

Limitele cercetrii
modificrile legislative majore n domeniul contabilitii taxei pe valoare adugat;
numrul limitat de participani la ancheta bazat pe chestionar;
interpretri eronate ale datelor n condiiile utilizrii unui eantion redus.

Sugestii i orientri pentru o cercetare viitoare
Studiul de cercetare ntreprins a creat oportunitatea continurii demersului de cercetare. O
prim direcie de continuare este dat chiar de limitele cercetrii empirice efectuate.
Participarea unui numr mai mare de respondeni la studiul empiric ce s-a axat pe ancheta
bazat pe chestionar ne-ar ajuta s formulm nite concluzii mai bine fundamentate i s-ar
elimina subiectivitatea participanilor .
O alt direcie ntrevzut i deschis de prezentul studiu este cea a extinderii cercetrii
asupra implementrii unitare a contabilitii taxei pe valoarea adugat n ceea ce privete
bazele de impozitare i cotele aplicabile.

9. Cuprinsul tezei de doctorat
INTRODUCERE
Actualitatea i importana problemei abordate
Stadiul actual al cercetrii i cunoaterii
Demersul cercetrii tiinifice
Necesitatea i oportunitatea cercetrii
Poziionarea n raport cu direciile de cercetare
Scopul cercetrii tiinifice
Contextul cercetrii
Obiectivele cercetrii
14
Ipotezele cercetrii
Metodologia cercetrii
Problematica i structura cercetrii
CAPITOLUL I. ABORDRI TEORETICO-METODOLOGICE PRIVIND TAXA PE
VALOAREA ADUGAT
1.1. Conceptul de sistem fiscal
1.2. Abordare conceptual-teoretic privind impozitele. Prezentare general
1.3. Concepte teoretice. Prezentare general privind taxa pe valoarea adugat
avantajele i limitele adoptrii taxei pe valoarea adugat
1.4. Necesitatea taxa pe valoarea adugat n Romnia i Uniunea European
1.4.1. Cadrul istoric al apariiei taxei pe valoarea adugat
1.4.1.1. Evoluia taxei pe valoarea adugat n Uniunea European
1.4.1.2. Scurt prezentare a evoluiei taxei pe valoarea adugat n Romnia
1.4.2. Obiectivul urmrit prin plata taxei pe valoarea adugat
1.4.3. Principiile i caracteristicile ce stau la baza taxei pe valoarea adugat
1.5. Operaiuni cuprinse n sfera de aplicare a taxei pe valoarea adugat
1.5.1. Livrarea de bunuri
1.5.2. Prestarea de servicii
1.5.3. Schimbul de bunuri sau servicii
1.5.4. Achiziii intracomunitare de bunuri
1.5.5. Importul de bunuri
1.5.6. Impozitarea cu taxa pe valoarea adugat a liber profesionitilor
1.6. Concluzii
CAPITOLUL II. TAXA PE VALOAREA ADUGAT NTRE EXIGENELE
DIRECTIVELOR COMUNITII EUROPENE I LEGISLAIA NAIONAL
2.1. Directivele Comunitii Europene privind taxa pe valoarea adugat
2.2. Cadrul legal al taxei pe valoarea adugat n Romnia
2.2.1. Operaiuni impozabile - Tipuri de operaiuni cuprinse n sfera de aplicare a
taxei
2.2.2. Operaiuni scutite de tax
2.2.3. Faptul generator i exigibilitatea taxei pe valoarea adugat
2.2.4. Cotele de impunere
2.2.5. Deducerea taxei pe valoarea adugat
2.2.6. Rambursarea taxei pe valoarea adugat
2.2.7. Obligaiile persoanelor impozabile
2.2.8. Msuri de simplificare, taxare invers i autolichidarea taxei pe valoarea adugat
2.2.9. Plata taxei pe valoarea adugat la ncasarea facturii
2.2.10. Studiu de caz privind impactul taxei pe valoare adugat asupra fluxurilor de
trezorerie
2.3. Concluzii
CAPITOLUL III. PERFECIONAREA SISTEMULUI CONTABIL I INFORMAIONAL
AL TAXEI PE VALOAREA ADUGAT
3.1. Privire comparativ asupra sistemului contabil din Romnia i Uniunea
European prin prisma problematicii taxei pe valoarea adugat
3.1.1. Statutul contabilitii
3.1.2. Problema reprezentrii realitii
15
3.1.3. Contabilitatea ntre ateptri i exigene
3.1.4. Monism i dualism n organizarea contabilitii
3.1.5. Normalizarea contabil european
3.2. Sistemul informaional privind taxa pe valoarea adaugat
3.2.1. Fluxul informaional pentru determinarea taxei pe valoarea adugat la nivelul
contribuabililor
bugetului naional
bugetului general al Uniunii Europene
3.2.3.1. Principiile care stau la baza elaborrii Bugetul general al Uniunii Europene i
componena veniturilor bugetare
3.3. Sistemul contabil privind taxa pe valoarea adugat n Romnia
3.3.1. Tratamente i particulariti n ceea ce privete taxa pe valoarea adugat
3.3.2. Regimul colectrii
3.3.3. Decontarea taxei pe valoarea adugat
3.3.4. Decontarea lunar
3.3.5. nregistrarea n contabilitate a operaiunilor economice speciale n cursul
exerciiului fiscal privind taxa pe valoarea adugat
3.3.6. Impactul contabilitii taxei pe valoare adugat asupra indicatorilor economico-
financiari ai ntreprinderii
3.4. Concluzii
CAPITOLUL IV. STUDIU DE CAZ PRIVIND ANALIZA MODULUI DE EVIDENIERE
I COLECTARE LA BUGETUL DE STAT A CREANELOR BUGETARE
REPREZENTATE DE TAXA PE VALOAREA ADUGAT
4.1. Analiza diagnostic privind administrarea taxei pe valoarea adugat n
Romnia
4.1.1. Veniturile din taxa pe valoarea adugat i importana lor
4.1.2. Eficiena taxei pe valoarea adugat i a sistemului de impozite i taxe
4.1.3. Evaziunea fiscal i frauda privind taxa pe valoarea adugat
4.2. Cercetare cantitativ privind administrarea taxei pe valoarea adugat n
Romnia
4.2.1. Metodologia cercetrii
4.2.1.1. Obiectivele generale
4.2.1.2. Obiectivele specifice
4.2.1.3 Ipotezele cercetrii
4.2.1.4 Participanii la studiu
4.2.2. Analiza i interpretarea datelor
4.2.3. Analiza corelaiilor
4.3. Concluzii
CONCLUZII FINALE, SINTEZE, OPINII I CONTRIBUII TIINIFICE PROPRII,
DISEMINAREA REZULTATELOR CERCETRII, LIMITELE CERCETRII I
ORIENTRI SPRE VIITOR
Concluzii i sinteze finale
Contribuii proprii
Diseminarea rezultatelor cercetrii
Limitele cercetrii
16
Sugestii i orientri pentru o cercetare viitoare
ABREVIERI
LIST DE TABELE
LIST DE FIGURI
BIBLIOGRAFIE FINAL

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de 12.12.2011
102.***DEX, ediia a III-a, revazut i adugit, Editura Univers Enciclopedic, 2009.
103.***Comunicarea din partea Comisiei ctre Consiliu, Parlamentul European i Comitetul
Economic i Social European, COM (2003) 614 final, 10 octombrie 2003.
104.***Consolidarea pieei interne, Comunicarea Comisiei ctre Consiliu, COM (82) 399 final,
24 iunie 1982.
105.***Consolidarea pieei interne, Comunicarea Comisiei ctre Consiliu, COM (84) 305
final , 13 iunie 1984.
106.***Finalizarea Pieei Interne - Cartea alb a Comisiei ctre Consiliul European, COM (85)
310, 14 iunie 1985, la 42, denumit n continuare Cartea Alb.
22
107.***Finalizarea pieei interne: apropierea de structurile de impozitare indirect i de
armonizare a structurii impozitelor indirecte. Comunicarea global a Comisiei, COM (87)
320 final, 05 august 1987.
108.***OECD, Revenue Statistics 1965-2010: 2011 Edition, 2011.
109.***Strategia pentru mbuntirea funcionrii sistemului de TVA n contextul pieei
interne, Comunicarea Comisiei ctre Consiliu i Parlamentul European, COM (2000) 348
final, 07 iunie 2000; Revizuirea i actualizarea prioritilor Strategiei de TVA.
110.***Comisia European Direcia General Impozitare i Uniunea vamal, Proiect de
Raport Intern, 13 octombrie 2010, Administrarea TVA n Romnia, Rezumatul
constatrilor n urma misiunii TAXUD la ANAF din septembrie 2010.
111.***Curtea de Conturi, Sintez raport de audit privind auditul performanei
managementului subsistemului de administrare fiscala a taxei pe valoarea adugat pentru
perioada 2007-2009 la Agenia Naional de Administrare Fiscal(ANAF), Bucureti,
decembrie 2010.
112.Directiva 67/227/CEE a Consiliului din 11 aprilie 1967 privind armonizarea legislaiilor
statelor membre referitoare la impozitele pe cifra de afaceri, JO L 71, 14/04/1967, 1301, i
a doua Directiva 67/228/CEE a Consiliului din 11 aprilie 1967 privind armonizarea
legislaiilor statelor membre referitoare la impozitele pe cifra de afaceri-Structura i
procedurile de aplicare a sistemului comun al taxei pe valoarea adugat, JO P71,
14/04/1967, 1303. Denumit n continuare Prima directiv TVA i respective a doua
directiv privind TVA.
113.Directiva 1978/660/CE, Directiva 1978/660/CE - a IV-a Directiv a Consiliului din 25
iulie 1978 privind conturile anuale ale anumitor forme de societi comerciale, J urnalul
Oficial al Uniunii Europene, J O L 222, cap. 17, vol. 01, Bruxelles, 14.08.1978
114.Directiva 79/1072/CEE a Consiliului din 6 decembrie 1979, JO L331, 27/12 / 1979, 11, i
a treisprezecea directiv 86/560/CEE a Consiliului din 17 noiembrie 1986, J O L 326,
21/11/1986, 40, denumit n continuare A opta Directiv TVA .
115.Directiva 1983/349/CE, Directiva 1983/349/CE - a VII-a Directiv a Consiliului din 13
iunie 1983 privind conturile consolidate, J urnalul Oficial al Uniunii Europene, J O L 193,
cap. 17, vol. 01, Bruxelles, 18.07.1983.
116.Directiva 2003/51/CE, Directiva 2003/51/CE a Parlamentului European i a Consiliului din
18 iunie 2003 de modificare a Directivelor 78/660/CEE, 83/349/CEE, 86/635/CEE i
91/674/CEE ale Consiliului privind conturile anuale i conturile consolidate ale anumitor
forme de societi, ale bncilor i ale altor instituii financiare i ale ntreprinderilor de
23
asigurare, J urnalul Oficial al Uniunii Europene, J O L 178, cap. 17, vol. 01, Bruxelles,
17.07.2003.
117.Directiva 2003/87/CE a Parlamentului European i a Consiliului din 13 octombrie 2003 de
stabilire a unui sistem de comercializare a cotelor de emisie de gaze cu efect de sera in
cadrul Comunitii i de modificare a Directivei 96/61/CE a Consiliului, transferabile n
conformitate cu art. 12 din directiv, precum i transferul altor uniti care pot fi utilizate
de operatori in conformitate cu aceeai directiv.
118.Directiva 2005/19/CE, Directiva 2005/19/CE a Consiliului din 17 februarie 2005 de
modificare a Directivei 90/434/CEE privind regimul fiscal comun care se aplic fuziunilor,
scindrilor, cesionrii de active i schimburilor de aciuni ntre societile din diferite state
membre, J urnalul Oficial al Uniunii Europene, J O L 58, cap. 09, vol. 02, Bruxelles.
119.Directiva 112 a CE este Directiva 2006/112/CE a Consiliului Uniunii Europene din 28
noiembrie 2006 privind sistemul comun al taxei pe valoarea adugat, publicat n JOCE,
nr. L 347 din 11 decembrie 2006
120.Directiva 75/2007 CE a Consiliului din 20 decembrie 2007 de modificare a Directivei
2006/112/CE n ceea ce privete anumite dispoziii temporare referitoare la cotele taxei pe
valoarea adugat;
121.Directiva 8/2008 CE a Consiliului din 12 februarie 2008 de modificare a Directivei
2006/112/CE in ceea ce privete locul de prestare a serviciilor;
122.Directiva 9/2008 CE a Consiliului din 12 februarie 2008 de stabilire a normelor detaliate
privind rambursarea TVA, prevzut in Directiva 2006/112/CE. ctre persoane impozabile
stabilite in alt stat membru dect statul membru de rambursare;
123.Directiva 117/2008 CE a Consiliului din 16 decembrie 2008 de modificare a Directivei
2006/112/CE privind sistemul comun al taxei pe valoarea adugat, in vederea combaterii
fraudei fiscale legate de operaiunile intracomunitare;
124.Directiva 47/2009 CE a Consiliului din 5 mai 2009 de modificare a Directivei
2006/112/CE n ceea ce privete cotele reduse ale TVA;
125.Directiva 69/2009 CE a Consiliului din 25 iunie 2009 de modificare a Directivei
2006/112/CE privind sistemul comun al TVA, cu privire la evaziunea fiscal legat de
import;
126.Directiva 162/2009 UE a Consiliului din 22 decembrie 2009 de modificare a anumitor
dispoziii ale Directivei 2006/112/CE privind sistemul comun al taxei pe valoarea
adugat;
127.Directiva 23/2010 UE a Consiliului din 16 martie 2010 de modificare a Directivei
2006/112/CE privind sistemul comun al taxei pe valoarea adugat, cu privire la aplicarea
24
opional i temporar a mecanismului de taxare invers pentru prestarea anumitor servicii
care prezint risc de fraud;
128.Directiva 45/2010 UE a Consiliului din 13 iulie 2010 de modificare a Directivei
2006/112/CE privind sistemul comun al taxei pe valoarea adugat n ceea ce privete
normele privind facturarea;
129.Directiva 88/2010 UE a Consiliului din 7 decembrie 2010 de modificare a Directivei
2006/112/CE privind sistemul comun al taxei pe valoarea adugat. n ceea ce privete
durata obligaiei de respectare a cotei-standard minime.
130.Decizia CEJ nr. 368/2009
131.Hotrrea Guvernului nr. 656/1997 privind aprobarea Clasificrii activitilor din
economia naional CAEN.
132.Hotrrea Guvernului nr. 598/2002, publicat n Monitorul Oficial nr. 437/22 iunie 2002.
133.Hotrrea Guvernului nr. 2.139/2004 pentru aprobarea Catalogului privind clasificarea i
duratele normale de funcionare a mijloacelor fixe.
134.Hotrrea Guvernului nr. 996 din 27 august 2008 pentru aprobarea Normelor referitoare la
proveniena, circulaia i comercializarea materialelor lemnoase, la regimul spatiilor de
depozitare a materialelor lemnoase i al instalaiilor de prelucrat lemn rotund
135.Legea nr. 547/2001, pentru aprobarea Ordonanei de urgen a Guvernului nr. 17/2000
privind taxa pe valoarea adaugat, publicat n Monitorul Oficial nr. 676 din 25 octombrie
2001.
136.Legea nr. 345/2002, republicat n temeiul art. XIV lit. e) din Ordonana Guvernului nr.
36/2003 privind corelarea unor dispoziii din legislaia financiar-fiscal, publicat n
Monitorul Oficial al Romniei, Partea I, nr. 68 din 2 februarie 2003, aprobat cu modificri
i completri prin Legea nr. 232/2003, publicat n Monitorul Oficial al Romniei, Partea I,
nr. 373 din 31 mai 2003. Legea nr. 345/2002 a fost publicat n Monitorul Oficial al
Romniei, Partea I, nr. 371 din 1 iunie 2002.
137.Legea nr. 507/2002, privind organizarea i desfurarea unor activiti economice de catre
persoane fizice, publicat n M. Of. nr. 582 din 6 august 2002.
138.Legea nr. 571/2003 privind Codul fiscal, publicat n M. Of. nr. 927 din 23 decembrie
2003.
139.Legea nr. 300/2004 privind autorizarea persoanelor fizice i a asociaiilor familiale care
desfoara activiti economice n mod independent, publicat n M. Of. nr. 576 din
29.06.2004.
140.Legea nr. 346/2004, privind stimularea nfiinrii i dezvoltrii intreprinderilor mici i
mijlocii publicat n M. Of. nr. 681 din 2006.
25
141.Legea nr. 378/2005, pentru modificarea art. 18 din Legea nr. 300/2004 privind autorizarea
persoanelor fizice i a asociaiilor familiale care desfoara activiti economice n mod
independent, publicat n M. Of. nr. 1.138 din 15.12.2005.
142.Legea nr. 175/2006, privind aprobarea O. G. nr. 27/2006 pentru modificarea i completarea
Legii nr. 346/2004 privind stimularea nfiinrii i dezvoltrii ntreprinderilor mici i
mijlocii, publicat n M. Of. nr. 438/22.05.2006.
143.Legea nr. 343/2006, privind modificarea i completarea Legii nr. 571/2003 privind Codul
fiscal, publicat n Monitorul Oficial 662 din 1 august 2006.
144.Legea nr. 46/2008 - Codul silvic, publicat n Monitorul Oficial, Partea I nr. 238/27 martie
2008.
145.O.G. nr. 27/2006, pentru modificarea i completarea Legii nr. 346/2004 privind stimularea
nfiinrii i dezvoltrii intreprinderilor mici i mijlocii, publicat n M. Of. nr. 88/2006.
146.O.U.G. nr. 16/2001 privind gestionarea deeurilor industriale reciclabile, republicat, cu
modificrile ulterioare, republicat n Monitorul Oficial al Romniei, Partea I, nr. 104 din 7
februarie 2002.
147.O.U.G. nr. 44/2008, privind desfurarea activitilor economice de ctre persoanele fizice
autorizate, ntreprinderile individuale i ntreprinderile familiale, publicat n M. Of. nr.
328 din 25.04.2008.
148.O.U.G. nr. 58/2010 pentru modificarea si completarea Legii nr. 571/2003 privind Codul
fiscal i alte msuri financiar-fiscale, publicat in Monitorul Oficial, Partea I nr. 431 din 28
iunie 2010.
149.O.U.G. nr. 125/2011, din 27 Decembrie 2011 pentru modificarea i completarea Legii nr.
571/2003 privind Codul fiscal, publicat n M. Of. nr. 938/30.XII.2011.
150.Ordinul nr. 1954/06 decembrie 2005 emis de Ministerul Finanelor Publice, pentru
aprobarea Clasificaiei indicatorilor privind finanele publice, publicat n Monitorul
Oficial, Partea I, nr. 1176/27 decembrie 2005, cu modificrile i completrile ulterioare.
151.Ordinul Ministrului Finanelor Publice nr. 155/2007 privind aplicarea msurilor de
simplificare pentru lucrrile de constructii-montaj prevzute la art. 160 din Legea nr.
571/2003 privind Codul fiscal.
152.Ordin Ministrului Finanelor Publice nr. 702/14.05.2007, publicat n Monitorul Oficial nr.
376/04.06.2007.
153.Ordinul ministrului Finanelor Publice nr. 263/2010 pentru aprobarea Procedurii de
soluionare a deconturilor cu sume negative de tax pe valoarea adugat cu opiune de
rambursare, a fost publicat n Monitorul Oficial nr. 131 din 26 februarie 2010.
26
154.Ordinul ministrului Finanelor Publice nr. 2.017/2011 pentru aprobarea Procedurii de
soluionare a deconturilor cu sume negative de tax pe valoarea adugat cu opiune de
rambursare, publicat n Monitorul Oficial al Romniei, Partea I, nr. 362/24.05.2011.
155.Ordinul preedintelui Institutului Naional de Statistic nr. 601/2002 privind actualizarea
Clasificrii activiti lor din economia naional - CAEN, dat n aplicarea art. 5 din
Hotrrea Guvernului nr. 656/1997 privind aprobare Clasificrii activitilor din economia
naional CAEN.
156.Regulamentul(CE) nr. 1606/2002, Regulamentul(CE) nr. 1606/2002 a Parlamentului
European i a Consiliului din 19 iulie 2002 privind aplicarea standardelor internaionale de
contabilitate, J urnalul Oficial al Uniunii Europene, J O L 243, cap. 13, vol. 36, Bruxelles,
11.09.2002
157.Regulamentul(CE) nr. 1725/2003, Regulamentul(CE) nr. 1725/2003 al Comisiei Europene
din 29 septembrie 2003 de adoptare a anumitor standarde internaionale de contabilitate n
conformitate cu Regulamentul(CE) nr. 1606/2002 al Parlamentului European i al
Consiliului, J urnalul Oficial al Uniunii Europene, J O L 261, cap. 13, vol. 42, Bruxelles,
13.10.2003.
158.Regulamentul(CE) nr. 1126/2008, Regulamentul(CE) nr. 1126/2008 al Comisiei Europene
din 3 noiembrie 2008 de adoptare a anumitor standarde internaionale de contabilitate n
conformitate cu Regulamentul(CE) nr. 1606/2002 al Parlamentului European i al
Consiliului, J urnalul Oficial al Uniunii Europene, J O L 320, Bruxelles, 29.11.2008.
159.Regulamentul(CE) nr. 1136/2009, Regulamentul(CE) nr. 1136/2009 al Comisiei din 25
noiembrie 2009 de modificare a Regulamentului(CE) nr. 1126/2008 de adoptare a
anumitor standarde internaionale de contabilitate n conformitate cu Regulamentul(CE) nr.
1606/2002 al Parlamentului European i al Consiliului n ceea ce privete Standardul
Internaional de Raportare Financiar IFRS 1, Jurnalul Oficial al Uniunii Europene, J O L
311, Bruxelles, 26.11.2009.

27
11. Curriculum vitae

Curriculum Vitae
Europass

Informaii personale

Nume / Prenume Mazilu Cristian
Adresa(e) Democratiei nr. 3, Plopeni, Romnia
Mobil 0749151316 0745025455
E-mail(uri) cristian.mazilu@mfinante.ro

Naionalitate(-ti) Romnia

Data naterii 13/08/1974

Sex Brbtesc

Experiena profesional

Perioada 01/10/1995 - 01/05/2000
Funcia sau postul ocupat inspector - Serviciul revizie fiscala
Activiti si responsabiliti
principale
evaluarea activitatii desfasurata de organele fiscale din
cadrul D.G.F.P. Prahova
Numele i adresa
angajatorului
Directia Generala a Finantelor Publice Prahova, loc.
Ploiesti, str. Aurel Vlaicu, nr. 22, judet Prahova
Tipul activitii sau sectorul
de activitate
sector bugetar

Perioada 01/05/2000 - 01/07/2001
Funcia sau postul ocupat inspector - Serviciul solutionare contestatii
principale
solutionarea contestatiilor depuse de contribuabili la
D.G.F.P. Prahova
Numele i adresa
angajatorului
de activitate

sector bugetar
28
Perioada 01/07/2001 - 16/10/2006
Funcia sau postul ocupat auditor Serviciul audit intern
principale
evaluarea activitatii desfasurata de organele fiscale din
cadrul D.G.F.P. Prahova
Numele i adresa
angajatorului
de activitate
sector bugetar

Perioada 16/10/2006 - 01/12/2008
Funcia sau postul ocupat auditor superior Directia Generala de Audit Public Intern
principale
evaluarea activitatii desfasurata la nivelul A.N.A.F., inclusiv
la structurile subordonate Agentiei
Numele i adresa
angajatorului
Agentia Nationala de Administrare Fiscala, loc. Bucuresti,
str. Apolodor, nr. 17, sector 4
de activitate
sector bugetar

Perioada 01/07/2007 - 19/09/2007
Funcia sau postul ocupat Sef serviciu (numit temporar) Serviciul audit sisteme de
tehnologia informatiei - Directia Generala de Audit Public
Intern
principale
Auditarea sistemelor de tehnologia informatiei la nivelul
A.N.A.F.
Numele i adresa
angajatorului
de activitate
sector bugetar

Perioada 01/12/2008 - 05/04/2009
Funcia sau postul ocupat Sef birou - Biroul de metodologie si sinteza - Directia
Generala de Audit Public Intern
principale
Indrumare metodologica si elaborarea de lucrari de sinteza,
analize, precum si informari privind activitatea de audit
public intern desfasurata la nivelul A.N.A.F.
Numele i adresa
angajatorului
de activitate
sector bugetar

Perioada 05/04/2009 15.12.2010
Funcia sau postul ocupat Sef serviciu audit public intern - Directia Generala a
Finantelor Publice a J udetului Prahova
(detasat de la Directia Generala de Audit Public Intern
29
A.N.A.F.)
principale
Auditarea activitatii D.G.F.P. Prahova, Indrumare
metodologica si elaborarea de lucrari de sinteza, analize,
precum si informari privind activitatea de audit public intern
desfasurata la nivelul D.G.F.P. Prahova.
Numele i adresa
angajatorului
Directia Generala a Finantelor Publice a J udetului Prahova
str. Aurel Vlaicu, nr. 22, Ploiesti
de activitate
sector bugetar

Perioada

16.12.2010 - prezent
Funcia sau postul ocupat Director executiv adjunct - Activitatea de inspectie fiscala -
principale

Organizarea si coordonarea activitatii de inspectie fiscala la
nivelul agentilor economici persoane fizice si juridice din
competente Directiei Generale a Finantelor Publice a
J udetului Prahova
Numele i adresa
angajatorului

str. Aurel Vlaicu, nr. 22, Ploiesti
de activitate
sector bugetar

Educaie i formare

Perioada 1988 - 1992
Calificarea/diploma obinut diploma de bacalaureat
Disciplinele principale
studiate/competenele
profesionale dobndite
lacatus mecanic
Numele i tipul instituiei de
nvmnt/furnizorului de
formare
Grupul Scolar Industrial Plopeni, judet Prahova

Calificarea/diploma obinut certificat de atestare
finante - contabilitate
formare
Grup Scolar Economic Administrativ Ploiesti - Scoala
Postliceala de Specialitate Finante-Contabilitate
30
Calificarea/diploma obinut diploma de licenta Academia de Studii Economice
Bucuresti
contabilitate si informatica de gestiune
formare
Universitatea "George Baritiu" Brasov, Facultatea stiinte
economice

Perioada 01/04/2003 - 01/09/2003, 2006, 2008, 2009
Calificarea/diploma obinut atestat/diplome
audit public intern
formare
Ministerul Finantelor Publice, Agentia Nationala de
Administrare Fiscala - Bucuresti

Calificarea/diploma obinut diploma de masterat
Masterat - managementul sistemelor economice, turistice si
administrative
formare
Universitatea "Petrol-Gaze" Ploiesti, judet Prahova

Perioada 2008 - prezent
Calificarea/diploma obinut Doctorand Scoala doctorala de Contabilitate
Contabilitate, audit intern/financiar, managementul
organizatiei
formare
Universitatea Valahia din Targoviste
Facultatea Stiinte Economice

Aptitudini i competene
personale

Limba matern romana

Limbi strine cunoscute Englez, francez - nivel mediu
31
Competene i abiliti
sociale
capacitatea de integrare, adaptare si lucru in echipa,

Competene i aptitudini de
utilizare a calculatorului
Perfectionare ECDL
word, ex-cell, office

Competente si aptitudini
artistice
sport

Permis de conducere categoria B

Informaii suplimentare expert contabil/evaluator - C.E.C.C.A.R.
consultant fiscal - Camera Consultantilor Fiscali din
Romania

activitate didactica Universitatea George Baritiu din
Brasov filiala Ploiesti (din anul 2005)

perfectionari in activitatea de audit public intern prin
cursuri organizate cu specialisti din U.E./M.F.P./A.N.A.F.

perfectionari in activitatea de inspectie fiscala prin
cursuri organizate de specialisti din cadrul A.N.A.F./M.F.P.

12. LISTA LUCRRILOR PUBLICATE
Ca parte a activitii de cercetare am elaborat, n calitate de autor i co-autor o serie de lucrri
publicate n reviste de profil, dup cum urmeaz:

- Particulariti n ceea ce privete rambursarea taxei pe valoarea adugat -
UNIVERSITATEA CRETIN DIMITRIE CANTEMIR BUCURETI, FACULTATEA
DE RELAII ECONOMICE INTERNAIONALE, SESIUNEA TIINIFIC Soluii de
relansare economic n condiiile crizei actuale, BUCURETI, 2010;
- Concepte si teorii privind ajustarea deducerii TVA aferenta bunurilor de capital - Conferina
Naional cu Participare Internaional a Universitii Alma Mater din Sibiu, Ediia a IV-a,
Sibiu, 2010;
- Particulariti privind nregistrarea n contabilitatea financiar a taxei pe valoarea adugat
- Conferina Naional cu Participare Internaional a Universitii Alma Mater din Sibiu,
Ediia a IV-a, Sibiu, 2010;
- Management and human resources - Simpozionul SCM 4 ECR MANAGEMENTUL
LANULUI DE APROVIZIONARE / DISTRIBUIE PENTRU UN RSPUNS EFICIENT
CONSUMATORULUI Supply Chain Management (SCM) for Efficient Consumer Response
(ECR) UNIVERSITATEA VALAHIA DIN TRGOVITE, Valahian journal of economic
studies Les annals de luniversite valahia de targoviste no. 765 type B, 2010;
32
- Rambursarea taxei pe valoarea adugat - Simpozionul Dezvoltarea durabila in conditii de
instabilitate economica Academia Comerciala Satu Mare, Volumul de lucrri al
Simpozionului, ce va fi publicat ca supliment al revistei Calitatea acces la succes , vol. 11,
nr. 113, cotat n baze de date internaionale, 2010;
- Obligaiile administrative ale platitorilor de taxa pe valoarea adugat - Petroleum - Gas
University Of Ploieti, The 2 ND Internaional Conference SCIENCE AND TECHNOLOGY
IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT, 2010;
- Drepturile i obligaiile inspectorilor fiscali n ceea ce privete TVA - Petroleum - Gas
University Of Ploieti, The 2 ND Internaional Conference SCIENCE AND TECHNOLOGY
IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT, 2010;
- Constrngerile entitaii economice privind utilizarea leasingului de personal - Petroleum -
Gas University Of Ploieti, The 2 ND Internaional Conference SCIENCE AND
TECHNOLOGY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT, 2010;
- Cariera funcionarilor publici - Petroleum - Gas University Of Ploieti, The 2 ND
Internaional Conference SCIENCE AND TECHNOLOGY IN THE CONTEXT OF
SUSTAINABLE DEVELOPMENT, 2010;
- Sanciunile disciplinare i rspunderea funcionarilor publici - Petroleum - Gas University Of
Ploieti, The 2 ND Internaional Conference SCIENCE AND TECHNOLOGY IN THE
CONTEXT OF SUSTAINABLE DEVELOPMENT, 2010;
- Theories of economic equilibrium related to the Romanian labor market - Procedia - Social
and Behavioral Sciences (2011) Turcia WCES-2010, World Conference on Educational
Sciences BAHCESEHIR UNIVERSITY, ISTANBUL - TURKEY - cotat n baze de date
internaionale, 2011;
- Organizarea si administrarea resurselor in domeniul TVA - Conferina Naional cu
Participare Internaional a Universitii Alma Mater din Sibiu, ediia a V-a, Sibiu, 2011;
- Mobilitatea forei de munc n contextul globalizrii - Conferina Naional cu Participare
Internaional a Universitii Alma Mater din Sibiu, ediia a V-a, Sibiu, 2011;
- Particulariti privind amortizarea imobilizrilor corporale - Conferina Naional cu
Participare Internaional a Universitii Alma Mater din Sibiu, Ediia a VI-a, Sibiu, 2012;
- Obligaiile persoanelor impozabile n ceea ce privete taxa pe valoarea adugat -
Conferina Naional cu Participare Internaional a Universitii Alma Mater din Sibiu, Ediia
a VI-a, Sibiu, 2012;
- Implications of value added tax collection system - Conferina Naional cu Participare
Internaional a Universitii Alma Mater din Sibiu, Ediia a VII-a, Sibiu, 2013;
- Impact on asset depreciation costs and business development - Conferina Naional cu
Participare Internaional a Universitii Alma Mater din Sibiu, Ediia a VII-a, Sibiu, 2013;
- Efectul metodei de amortizare fiscala asupra performanei ntreprinderii - Simpozionul anual
de comunicri tiinifice din cadrul Universitatii Valahia din Trgovite, coala Doctoral,
2013;

33
MINISTRY OF EDUCATION
Wallachia University of Trgovite
IOSUD - DOCTORAL SCHOOL OF ECONOMICS AND
HUMANIST SCIENCES
Department: Accounting

IMPROVING THE ACCOUNTING SYSTEM OF VALUE
ADDED TAX THROUGH EUROPEAN UNION
REQUIREMENTS

PhD scientific coordinator:
Prof. Dr. tefan POPA

PhD Student:
Cristian MAZILU

TRGOVITE
2013

34

TABLE OF CONTENT

1. Key Words_______________________________________________________________35
2. Introduction and motivation for the research___________________________________35
3. The research environment__________________________________________________35
4. The research objectives____________________________________________________36
5. The research hypotheses___________________________________________________36
6. Research Methodology____________________________________________________37
7. Synthetic presentation of thesis chapters ______________________________________37
8. Conclusions, contributions and research perspectives___________________________39
The limits of the research__________________________________________________41
Suggestions and guidelines for a future research_______________________________41
9. Content of the Doctoral Thesis______________________________________________13
10. References_____________________________________________________________16
11. Curriculum vitae________________________________________________________41
12. Published papers________________________________________________________45

35

1. Keywords: tax system, taxes, VAT, the European Union, the principles and characteristics
VAT taxable operations, delivery of goods, services, exchange of goods or services,
acquisitions of goods, imported goods, VAT is levied, Freelance Directives of the European
Community, legal, taxable transactions, exempt operations, the operative, chargeability of VAT
tax rates, the deduction of VAT refund VAT reverse charge VAT self-liquidation, payment of
VAT on receipt of invoice accounting system regime "collection "Settlement of VAT, the
monthly settlement, tax, information systems, information flows, the national budget of the
European Union's general budget, status accounting, accounting normalization European VAT
administration, revenue, efficiency VAT, tax Evasion, Fraud, vulnerabilities, performance
collection VAT

2. Introduction and motivation of the choice of research topic
Scientific research, conducted through appropriate methods allowed us to identify
opportunities to improve the accounting system of value added tax through the EU
requirements, namely: establishing benchmarks conceptual value added tax, legal and
methodological framework on value added, accounting and information system of value added
tax, case study analysis of the recording and collection of debts to the state budget on the
budget from VAT. The paper presents as dynamic analysis and quantitative practical part of the
collection of VAT in the NATA, ending with a series of proposals, courses of action to
improve performance and ways to increase VAT collection efficiency of VAT collection as
finally contributions personal lead to concrete proposals competitive benchmarks in VAT
collection and their mechanisms of achievement in developing countries, namely Romania, in
the post-integration.
Complex approach is done, the work is divided into four chapters, the aim being to provide a
reference approach in the field, including: opportunities to improve the accounting system of
value added tax in the light of EU requirements.

3. Research Context
In Romania have made significant progress in the accounting system of VAT.
In the past 10 years the law has undergone significant changes to align with European
directives.
Value added tax is an important component of the overall area budget, and they directly affect
the collection:
- Creating a competitive market and functional;
- Attracting investment (in terms of stability);
- Growth and sustainable;
- Making social policy in terms of education, health and infrastructure.
Issues addressed. Considering that the NAFA there is one budget claims management system
to analyze and evaluate their performance management system claims state budget through the
management stages that were found at a time of state budget claims of VAT.
In the analysis were treated several issues that phase where a claim of the state budget is or
might be at a given moment, based on legal stipulations regarding the origin of the tax
obligation to work enforcement, until deleting obligations of taxpayers regardless of how it
happens that the principles of VAT, the stipulations of the EU Directives on VAT, as follows:
- Application of the law;
- Legislative developments on VAT;
- Alignment with the acquis community of the general principles of EU VAT directives;
- Knowledge and respect the stipulations set Order no. 2144/2008 regarding the organization
and functioning of the administration of tax claims of all subsystems.
Subsystem Performance Analysis VAT tax administration held by a number of well-established.
Considering the above, the following criteria were used:
36
- Scheduling revenue to the state budget, performance indicators and the execution thereof;
- Identify activities and persons who may be taxable;
- Preventing and combating tax evasion;
- Peer support business;
- Renewal of services and procedures;
- Optimization of internal coordination.
In this context a critical examination of the methodology and practice of accounting for value
added tax, and establishing priority for their improvement are present in both the scientific and
applicative, which actually led the research topic in question.

4. Research Objectives
Actual research is looking for an answer to the following questions: "Influences European
Directives VAT accounting?" And "How to improve the accounting system of value added tax
in the light of European requirements?" .
The main objective of the paper is considering improving the accounting and tax VAT, based
on an evaluation of the need for efficiency and effectiveness criteria, ie VAT accounting impact
analysis on results and indicators of liquidity and solvency of the company.
For the successful completion of scientific investigation, the following objectives were
established:
Identify how VAT affects accounting enterprise results;
VAT accounting impact on the liquidity and solvency of the company;
The study of the legal framework of value added tax, VAT regulation marked by the need
to ensure harmonization of Romanian legislation with the Community in;
Delivering substantial adaptation methods Romanian VAT legislation to bring it in line
with the requirements of the acquis community;
Identify and clarify ways of increasing the efficiency of the VAT system in line with EU
standards in the field of value added tax;
Demonstration, analysis and role of structural elements in terms of value added tax
accounting;
Studying accounting standards and national accounting framework with regard to value
added tax accounting;
Scientific approach need adjustment and harmonization of defining concepts and terms in
Romanian VAT legislation with the European standards covered.
During the analysis undertaken various aspects were assessed directly and / or indirectly
VAT administration.
In terms of specific objectives, namely questions that aims to meet the performance audit, they
are:
- There are performance management subsystem VAT tax administration?
- To implement the strategy effectively NAFA medium and / or long on management
subsystem VAT tax?
- The functions of IT and IT infrastructure lead to the efficient administration of VAT?

5. Research Hypotheses
The thesis starts to check the following assumptions:
Hypothesis no. 1. - Fiscal policy influences VAT accounting
Subhypothesis no. 1.1 - Improving the VAT accounting is influenced by EU directives;
Subhypothesis no.1.2 - Accounting for VAT and therefore influences the operating
results of the company;
Subhypothesis no.1.3 - Accounting for VAT affects the liquidity and solvency of the
company.
Hypothesis no. 2. - Compliance with European accounting directives contribute to the
improvement of accounting system of VAT
37
Subhypothesis no. 2.1: It is assumed that effective control of the state to collect VAT
would reduce tax evasion;
Subhypothesis no. 2.2: It is assumed that the change in law brings a better collection of
VAT claims on the budget;
Subhypothesis no. 2.3: It is assumed that the current VAT legislation is ineffective and
creates prerequisites for the occurrence of tax evasion;
Subhypothesis no. 2.4: It is assumed that there are significant differences in the
perception of company managers to adopt a transparent policy on tax on tax evasion;
Subhypothesis no. 2.5: It is assumed that there are significant differences of opinion
among those leading position on the question whether firms pay VAT and exempt from VAT;
Subhypothesis no. 2.6: It is assumed that there are significant differences on the opinion
of the persons responsible for the management of how conditional and collection deduction
subject to prevent VAT fraud;

6. Research Methodology
This research is mainly aimed at an analysis of the national collection of VAT,
particularly in terms of legislation and accounting practices, and outline a set of
recommendations that would lead to limiting fraud and tax evasion of value added tax on the
basis of models and practices in the EU relevant to Romania.
Research is carried out in a national context of transition, the entire accounting and tax system
undergoes severe reforms. The methodological basis of the work is the general scientific
methods and theoretical research collection of VAT in the European context and Romanian,
especially accounting issues, legal administrative, legal rules and the tax and accounting rules
applicable in Romania. In order to successfully investigation proposed topic for research was
conducted to study and analyze the experience of the European Union in the field of value
added tax, the assessment of various doctrines, theories, their analysis in order prentmpinrii
VAT fraud.
The research methodology applied was based on the principles of dialectics in
accordance with the following methods: systemic methods, statistical analysis, the dialectical
method with its components: analysis and synthesis, induction and deduction, graphs and
tabular methods, disciplines inherent economic methods - observation, reasoning, comparison,
classification, clustering and questionnaire method for modeling and forecasting statistical
package SPSS was used. Applying these methods allow a thorough analysis of the various
phenomena involved in the collection of VAT. In the present research results from the
questionnaire were entered into SPSS where he conducted a statistical calculation of their
tendency to observe the results.

7. Synthetic presentation of thesis chapters
Scientific issues to be addressed in this paper are:
determine the general and specific issues and arguments that appear in the VAT
highlight the role of value added tax and finding ways to increase the efficiency of VAT
administration process needed to be transparent, effective and accountable;
contributing to the improvement of the VAT accounting system and legal mechanism for
implementing VAT collection.
These problems derive from the fact that the legal literature, both determining and
reasoning problems involved in the VAT and the role of enhancing the efficiency of VAT
administration, as well as the legal mechanism for the implementation of VAT collection
represents uncertainties, which are still at the stage of discussion in Romania and the EU, often
controversial, requiring explanations in this regard.
This paper, theoretical and practical reasons, it was divided into four chapters study demarcated
as problematic, but complement each other in order to integrate and understand the conduct of
accounting VAT in order to improve the efficiency of its business.
38
Chapter I "ADDRESSING THEORETICAL AND METHODOLOGICAL VALUE ADDED
TAX ON" deals with notions of taxation, fiscal policy and tax and VAT while defining the
principles and characteristics, and mechanism of functioning of VAT. This chapter describes
the implications and impact of VAT on the tax system. In general, the tax is an integration of
the taxpayer in the form of an economical circuit that he, on the one hand, contribute to the
system power, and the other part of the policy is beneficial.
To carry out its activities, each country needs being provided tax revenue collected both
from individuals and from businesses. According to the features of form and substance, taxes
are divided into direct and indirect taxes.
The indirect subject of this paper are collected from the sale of goods and provision of
services, import and export and so on, such a tax is particularly important value added tax.
According to the normative act, VAT has been characterized as indirect tax charged usually on
sale of goods, called the transfer of ownership of property operations, that are adjacent or
services and imports of goods and services.
Chapter II "VALUE ADDED TAX DIRECTIVES BETWEEN THE REQUIREMENTS OF
COMMUNITY AND NATIONAL LAW" both the European Community directives on value
added and its legal framework in Romania. Also present taxable transactions, types of
transactions included in the scope of tax exempt transactions, the tax event and chargeability of
VAT tax rates, net of VAT, VAT reimbursement obligations of taxable persons, VAT reform
steps to simplify, the reverse charge VAT and self-liquidation.
A number of European countries have introduced VAT before 1974, the country often
called the first generation of VAT.
The main milestones are:
- Analysis of the legal value added tax in Romania and its comparison with that of the
European Union Member States;
- Studying the main objectives and instruments of VAT administration;
- Definition of value added tax and its presentation in Romania and the European Union;
- Analysis of VAT in Romania and the European Union;
- Highlighting VAT and its implications on the economy;
J oining the EU economic structures imposed a series of changes to the national tax legislation
in order to harmonize it with European regulations in the field. Changing the normative
content of existing legislation or introducing new ones focused in particular on the value added
tax law because it had more the character of national legislation.
For these reasons, the amendments to the Tax Code on 1 J anuary 2007 were considered
transposing the acquis community on value added tax provisions Romanian contents.
Transposition into national law of European directives on VAT involved, especially the
conceptual definition of the term "intra-Community acquisition" and "intra-Community".
In this chapter, the first part, we did a study of the evolution of value added tax legislation in
the EU. Treaty establishing the European Community imposed from the beginning harmonize
national laws and instruments specified to be used for this purpose. Tax harmonization is the
process by which the tax laws and regulations are being perfected to be made comparable with
the acquis community. Tax compliance is the process by which national regulators ensure
compliance with the rules of the acquis community.
Community acquis in the field of VAT is composed mainly of the following European
Directives:
1) Directive 77/388/EEC, known as the Sixth Directive in the approximation of the laws of
Member States in respect of VAT;
2) Directive 79/1072/EEC, known as the Eighth Directive in the approximation of the laws
regarding VAT and procedures for reimbursement of VAT to taxable persons not live in the
country but are established within the Community who purchases goods or services from
another Member State for which VAT paid in the state who made those purchases;
3) Directive 86/560/EEC, known under the name of the Thirteenth Directive, on how taxable
persons for VAT refund from countries not members of the European Union.
39
In Chapter III, "ACCOUNTING AND INFORMATION SYSTEM OF VALUE ADDED
TAX" I analyzed the information system of value added tax, or VAT information flow for
determining the taxpayer and the national budget to the general budget of the European Union.
We also took into account the principles underlying the development of the general budget of
the European Union and the composition revenues. At the same time, the chapter deals with the
accounting system of the VAT regime "collection" monthly settlement and accounting of the
special economic transactions during the fiscal year on VAT.
The last part of the chapter presents a comparative view of the accounting system in
Romania and the European Union respectively accounting status, the problem of representation
of reality, accounting between expectations and requirements, monism and dualism in the
organization of accounting and accounting normalization Europe.
Chapter IV of the paper CASE STUDY ANALYZED THE HIGHLIGHT THE STATE
BUDGET AND COLLECTION OF DEBTS REPRESENTED BY BUDGET VALUE
ADDED TAX is its contribution in the thesis, chapter presenting the empirical research on the
premises VAT administration from the point of ANAF recorded in performance, and on the
other hand, quantitative research on the perception of private employees and managers on the
management of VAT by the state.
The chapter begins with estimating national VAT receipts with analysis of changes in
VAT receipts to the state budget taking into account on the one hand performances by ANAF
and secondly to identify vulnerabilities in the system in order to achieve the final analysis of
proposals and recommendations for improving efficiency.
The second part of the case study is presented as a quantitative analysis on the
perception of VAT, this time by taxpayers.
Another phenomenon is treated by VAT fraud, which both in Romania and in the
European Community is an even greater problem as it affects both Romania and on the budget
of the Community.
Quantitative analysis is striking, as revealed some major weaknesses of contemporary
Romania VAT system:
- Lack of timeliness in making VAT refunds;
- VAT refunds are subject to the payment of other tax obligations;
- The law firm does not apply;
- The VAT system is presented in a discriminatory manner (treating different investors after
their origin, their size, etc.).
The main purpose of the system change VAT contemporary Romania is increasing its
efficiency and achieving EU rules on VAT. Considering the contemporary features of the VAT
system can distinguish three major directions for action: improving accounting system,
improving the administration and collection of VAT and non-discriminatory implementation of
VAT.
At the end of the paper are presented the final conclusions, summaries, opinions and
scientific contributions of the author's own thesis. It also contains the dissemination of research
results, research limitations and future-oriented.

8. Conclusions, contributions and research perspectives
Theoretical and empirical research allowed me to validate research hypotheses as follows:
Hypothesis No. 1. - Fiscal policy influences VAT accounting is enabled - as we showed
theoretically speaking, but also by applications made throughout the paper, fiscal measures
affecting accounting VAT and according to some respondents applying value added tax is
complicated.
Subhypothesis no. 1.1 - Improving the VAT accounting is influenced by European
directives - is validated, the accounting system of value added can be improved by assimilation
and uniform implementation of EU VAT mechanism.
40
Subhypothesis no.1.2 - Accounting for VAT and therefore influences the operating
results of the company - is validated, value added tax affects different results and economic
indicators - financial accounting at the option of the company, or apply value added tax, pro
rata is 100 % is deductible activities, is not entitled to deduction or non-member.
Subhypothesis no.1.3 - Accounting for VAT affects the liquidity and solvency of the
company - is validated by analyzing the results obtained in this study said that almost made
financial indicators The influence were affected by non-deductible value added tax but the
results fail to trouble company. Value added tax rates do not generate movement of solvency
and liquidity, but this fee is non-deductible expense reflected in the results. Influence of VAT
rates on liquidity and solvency occurs when society deferred VAT, benefiting from a surplus of
cash. If the recoverable VAT registered company when faced with lack of availability,
deadlines for VAT refund is large and respected by the authorities, and the only source of
funding is the improvement of the indicators of the banking market.
Hypothesis No. 2. - Compliance with European accounting directives contribute to
the improvement of the VAT accounting system - is validated
Subhypothesis no. 2.1: It is assumed that effective control of the state to collect VAT
would reduce tax evasion - validated imposed tough measures to stop tax evasion;
Subhypothesis no. 2.2: It is assumed that the change in law brings a better collection of
VAT claims on the budget - partly validated voluntary taxpayer compliance remains a topical
problem for state authorities;
Subhypothesis no. 2.3: It is assumed that the current VAT legislation is ineffective and
creates prerequisites for the occurrence of tax evasion - partially validated the view that the
changes were intended to facilitate the understanding of the mechanism of value added tax;
Subhypothesis no. 2.4: It is assumed that there are significant differences in the
perception of company managers to adopt a transparent policy on tax on tax evasion - partially
validated large companies have employees control mechanisms to prevent tax evasion and
fraud. There are significant differences between small and large firms in terms of the internal
control system.
Subhypothesis no. 2.5: It is assumed that there are significant differences of opinion
among those leading position on the question whether firms pay VAT and exempt from VAT -
partially validated the view that the threshold established in the law, or the ceiling of 220,000
is correct. Conditions under which a company becomes liable to VAT a month for intra-
Community acquisitions valid.
Subhypothesis no. 2.6: It is assumed that there are significant differences on the opinion
of the persons responsible for the management of how conditional and collection deduction
subject to prevent VAT fraud - partially validated respondents' opinion was the approval of the
measure applying to the collection of value added tax and pay bills, but within the 90 days
required invoices to customers deemed to have a negative impact on cash flow of the company.
The main conclusions we emerged from our research are:
a). conclusions and personal contributions on the evolution of the tax system;
b). Conclusions and contributions on the influence of VAT on company performance;
c). Conclusions and contributions to improve VAT collection performance by adopting a
provision requiring all resident individuals to submit an annual declaration of income tax
domicile;
d). Relating contributions Implement a unified management and administration of fiscal
information for the use of performance data and information from different parts of the NAFA
structures and other external institutions involved in the collection of taxes;
e). Conclusions and contributions for accounting for VAT on receipt of invoices;
f). Conclusions and contributions of VAT accounting impact on the results, liquidity and
solvency entities.

41
Research limitations
major legislative changes in accounting value added tax;
limited number of participants in the survey based on the questionnaire;
misinterpretation of data if we use a small sample.

Tips and guidelines for future research
Research study undertaken has created the opportunity to continue research approach. The first
direction is given even further empirical research limitations. The participation of a greater
number of respondents to the empirical study that focused on inquiry-based questionnaire
would help us to formulate some conclusions more robust and would eliminate subjectivity
participants.
Another direction glimpsed and open the present study is to extend research on the
implementation of the accounting unit of value added tax as regards tax bases and rates
applicable.

11. Curriculum vitae

Curriculum Vitae
Europass

Personal Information

Name / Surname Mazilu Cristian
Address (es) Democracy no. 3 Plopeni, Romania
Mobile 0749151316 0745025455
E-mail (s) cristian.mazilu@mfinante.ro

Nationality (-ies) Romnia

Date of birth 13/08/1974

Sex male

Professional Experience

Period 01/10/1995 - 01/05/2000
Occupation or position held inspector - Service tax overhaul
42
Main activities and
responsibilities
activity assessment by the tax authorities of the DGFP
Prahova
Name and address of
employer
General Directorate of Public Finance Prahova, place.
Ploiesti, Aurel Vlaicu Street, no. 22, Prahova
Type of business or sector budget sector

Period 01/05/2000 - 01/07/2001
Occupation or position held inspector - Service appeals
Main activities and
responsibilities
appeals filed by taxpayers to DGFP Prahova
Name and address of
employer

Period 01/07/2001 - 16/10/2006
Occupation or position held Auditor - Internal Audit
Main activities and
responsibilities
activity assessment by the tax authorities of the DGFP
Prahova
Name and address of
employer

Period 16/10/2006 - 01/12/2008
Occupation or position held senior auditor - Directorate General of Internal Audit
Main activities and
responsibilities
evaluation activity at ANAF, including subordinate
structures Agency
Name and address of
employer
National Agency for Tax Administration instead. Bucharest,
str Apollodorus, no. 17, sector 4

Period 01/07/2007 - 19/09/2007
Occupation or position held Head of Department (called temporary) - Service
information technology systems audit - General Directorate
of Internal Audit
Main activities and
responsibilities
Audit of information technology systems in the A.N.A.F.
Name and address of
employer

Period 01/12/2008 - 05/04/2009
Occupation or position held Head Office - Office methodology and synthesis - General
Directorate of Internal Audit
43
Main activities and
responsibilities
Methodological guidance and the development of design
synthesis, analysis, and information on internal audit work
undertaken at ANAF
Name and address of
employer

Period 05/04/2009 15.12.2010
Occupation or position held Head of Internal Audit - General Directorate of Public
Finance Prahova County (seconded from the Directorate
General of Internal Audit - ANAF)
Main activities and
responsibilities
Auditing activity D.G.F.P. Prahova, methodological
guidance and the development of design synthesis, analysis,
and information on internal audit activities performed in the
D.G.F.P. Prahova.
Name and address of
employer

Period 16.12.2010 - present
Occupation or position held Deputy Executive Director - tax audit activity - General
Directorate of Public Finance Prahova County
Main activities and
responsibilities
Organization and coordination of tax audit of the
undertakings competent individuals and companies from the
General Directorate of Public Finance Prahova County
Name and address of
employer


Education and Training

Period 1988 - 1992
Qualification / diploma school diploma
Principal subjects /
occupational skills
locksmiths
Name and type of education /
training provider
Plopeni Industrial High School, Prahova

Period 1992 - 1994
Qualification / diploma certificate attesting
Principal subjects / Finance - Accounting
44
occupational skills
training provider
Administrative Economic High School Ploiesti - post high
school Finance and Accounting Specialist

Period 1996 - 2000
Qualification / diploma Bachelor degree Bucharest Academy of Economic Studies
occupational skills
Accounting and Management Information Systems
training provider
University "George Baritiu" Brasov, Faculty of Economic
Sciences

Period 01/04/2003 - 01/09/2003, 2006, 2008, 2009
Qualification / diploma certificate / diploma
occupational skills
Internal Audit
training provider
Ministry of Finance, the National Agency for Fiscal
Administration - Bucharest

Period 2004 - 2005
Qualification / diploma master's degree
occupational skills
Master - economic systems management, travel and
administrative
training provider
University "Oil and Gas" Ploiesti, Prahova county

Period 2008 - present
Qualification / diploma PhD - Doctoral School of Accounting
occupational skills
Accounting, internal audit / financial management of the
organization
training provider
Wallachia University of Targoviste
Faculty of Economic Sciences

Personal skills and
competences

Mother tongue romanian

Languages English, French - medium

Social skills and competences ability to integrate, adapt and teamwork,

45
Skills and computer use Training ECDL
word, ex-cell, office

Artistic skills and
competences
sports

Driving license B

Additional Information Chartered Accountant / assessor - C.E.C.C.A.R.
Tax Consultant - Tax Consultants Chamber of Romania

Teaching Science - "George Baritiu" Brasov - Ploiesti
Branch (since 2005)

improvements in internal audit activity courses organized
with experts from the EU / MFP / ANAF

improvements in the tax audit courses organized by
specialists from the ANAF/ MFP

12. PUBLISHED PAPERS
As part of the research we have developed, as author and co-author of a series of papers
published in journals, as follows:

- Particularly in regard to the reimbursement of value added tax - Christian University
"Dimitrie Cantemir" - Bucharest, Faculty of International Economic Relations, Economic
Recovery Solutions scientific sessions in the current crisis, Bucharest, 2010;
- Concepts and theories regarding the adjustment of the deduction VAT on capital goods -
National Conference with International Participation Alma Mater University of Sibiu, Fourth
Edition, Sibiu, 2010;
- Features on record in financial accounting of value added - National Conference with
International Participation Alma Mater University of Sibiu, Fourth Edition, Sibiu, 2010;
- Management and Human Resources - ECR Symposium April SCM Supply Chain
Management / Distribution CONSUMER an effective Supply Chain Management (SCM) for
Efficient Consumer Response (ECR) Valahia University of Targoviste, Wallachian J ournal of
Economic Studies Les Annals de l'Universite Wallachia targoviste no. 765 - type B, 2010;
- Refund of VAT - Sustainability Symposium in conditions of economic instability "Commercial
Academy of Satu Mare, Proceedings of the Symposium will be published as a supplement to
the" Quality - access to success ", vol 11, no. 113, quoted in international databases, 2010;
- The administrative burden of VAT payers - Petroleum - Gas University Of Ploiesti, The 2 NO
International Conference "SCIENCE AND TECHNOLOGY IN THE CONTEXT OF
SUSTAINABLE DEVELOPMENT" 2010;
46
- Rights and obligations of tax inspectors regarding VAT - Petroleum - Gas University Of
Ploiesti, The 2 NO International Conference "SCIENCE AND TECHNOLOGY IN THE
CONTEXT OF SUSTAINABLE DEVELOPMENT" 2010;
- Constraints on the use of economic entity leasing staff - Petroleum - Gas University Of
Ploiesti, The 2 ND International Conference "SCIENCE AND TECHNOLOGY IN THE
CONTEXT OF SUSTAINABLE DEVELOPMENT" 2010;
- Career civil servants - Petroleum - Gas University Of Ploiesti, The 2 NO International
Conference "SCIENCE AND TECHNOLOGY IN THE CONTEXT OF SUSTAINABLE
DEVELOPMENT" 2010;
- Disciplinary and accountability of civil servants - Petroleum - Gas University Of Ploiesti, The
2 NO International Conference "SCIENCE AND TECHNOLOGY IN THE CONTEXT OF
SUSTAINABLE DEVELOPMENT" 2010;
- Theories of economic equilibrium related to the Romanian Labor Market - Procedia - Social
and Behavioral Sciences (2011) Turkey WCES-2010, World Conference on Educational
Sciences Bahcesehir UNIVERSITY, ISTANBUL - TURKEY - listed in international
databases, 2011;
- Organization and management of resources in the field of VAT - National Conference with
International Participation Alma Mater University of Sibiu, fifth edition, Sibiu, 2011;
- Labour mobility in a globalized world - The National Conference with International
Participation Alma Mater University of Sibiu, fifth edition, Sibiu, 2011;
- Special depreciation on property, plant and equipment - National Conference with
International Participation Alma Mater University of Sibiu, Sixth Edition, Sibiu, 2012;
- Obligations of taxable persons in respect of value added tax - National Conference with
International Participation Alma Mater University of Sibiu, Sixth Edition, Sibiu, 2012;
- Implications of value added tax collection system - National Conference with International
Participation Alma Mater University of Sibiu, Seventh Edition, Sibiu, 2013;
- Impact on asset depreciation Costs and Business Development - National Conference with
International Participation Alma Mater University of Sibiu, Seventh Edition, Sibiu, 2013;
- Effect of tax depreciation on company performance - Annual Scientific Symposium "at the
University of Wallachia" in Targoviste, Doctoral School, 2013;

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