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Entities registered as legal entities become taxpayers. Economic operators become payers or non-payers of value added tax (V.A.T.) depending on the turnover volume. Entities registered for V.A.T. purposes may request a refund of the amounts through the V.A.T. Return if the amount of 5,000 lei is exceeded. In this way, there are several scenarios regarding the compensations made by the tax authorities. The professional accountant must constantly monitor the concordance between the amounts in the summary sheet and the values in the trial balance

Salaries represent employees' monetary rights and expenses for employers. Through this article we aim to highlight the complex way of calculating wage entitlements (although at present it is conveyed by the political system that due to the single rate, the net salary and the related contributions are determined very easily). The complex calculation is also due to the medical certificates issued by family doctors, hospitals, etc. We want to make some proposals to simplify the calculation method and streamline the recovery from the Health House of the amounts paid in advance by the employer for the medical certificates.

Norway's total tax-to-GDP ratio amounted to 43.6 % in 2007; a value which exceeds the weighted European Union average by almost four percentage points. Compared with other Nordic countries, Norway's ratio is slightly higher than Finland's, but well below the Danish and Swedish level. The level and structure of revenues in Norway are clearly influenced by the important role played by oil and gas extraction in the economy.