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Commercial discounts accounting presents a particular importance because, on the one hand, of their widely spread on a large scale in the commercial activity and on the second hand, due to the influence of the accounting and reporting method over the value added tax. The paper theoretically addresses commercial reductions and also their reflection in the accounting according with the latest regulations in force.

Strategies. Financial Analysts Journal, 71(2), pp. 16-29. Council Directive (2006). Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Official Journal of the European Union, L 347/1 Deloitte (2015). International tax. Montenegro Highlights 2015, available online at De Gregorio, J. (1993). Inflation, taxation, and long-run growth. Journal of Monetary Economics, 31(3), pp. 271-298. Eller, M. (2009). Fiscal position and size of automatic stabilizers in the CESEE EU Member States-implications for