REGIMUL DEDUCERILOR. OBLIGATIILE PLATITORILOR DE TVA /
      DEDUCTIONS REGIME. OBLIGATIONS OF VAT PAYERS

           Drd. Fit Tito - Universitatea “Valahia” Târgoviste, IOSUD - Contabilitate
       Drd. Munteanu Dorin - Universitatea “Valahia” Târgoviste, IOSUD - Contabilitate

        Abstract: In this article I am trying to present the framework in which the juridical persons
are developing their economic activities and the legal settlements referring to the deductions
possibilities. A great importance to this is given also to the obligations of the Added Value Tax.

       Keywords: deductions, Added Value Tax.

       JEL Codes: M41, E62, H32.