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 Pievienotās vērtības nodoklis
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ID number:702816
 
Author:
Evaluation:
Published: 07.11.2022.
Language: Latvian
Level: Secondary school
Literature: 5 units
References: Used
Extract

PVN ir patēriņa nodoklis, kas tiek iekļauts preces vai pakalpojuma cenā, un to samaksā preces vai pakalpojuma gala patērētājs. (1)
PVN ir netiešais nodoklis, jo tā apliekamais objekts ir prece vai pakalpojums. Šos nodokļus pilnībā “pārnes” uz patērētāju, ietverot nodokli patēriņa preces vai pakalpojuma pārdošanas cenā. (5)
…

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