INCOME TAX ON AWARDS

MARCELA BENGESCU BENGESCU

Abstract


This paper aims to synthesize the legal aspects regarding the incomes resulted from awards. The cases subject to review refer to the incomes incurred by the legal persons and also the reflection in accountancy of the operations regarding the award of prizes. 


Keywords


: lottery; tax; VAT; deductibility; accountancy

Full Text:

PDF

References


FLORESCU D., COMAN P. Fiscalitatea in Romania, ALL BECK Publishing House, Bucharest, 2005, pag. 226-228.

RISTEA M (coordonator) – Contabilitatea financiara a intreprinderii, University Publishing House. 2004, page. 401-410.

SAGUNA D.D. – Drept financiar si fiscal, ALL BECK Publishing House, Bucharest, 2003, pag.3 86-388

xxx Tax and accounting laws in force as at 31/03/2015.


Refbacks

  • There are currently no refbacks.


Copyright (c) 2015 MARCELA BENGESCU BENGESCU

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

______________________________________________________________________________________________

Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania

E-mail: tabitaadamov2003 [at] yahoo.com
Phone: +40-256-277439, Fax.: +40-256-277031