Fiscal and Accounting Aspects Regarding the Tax Specific on Certain Activities
The purpose of the paper is to analyze the new tax introduced from 1 January 2017 in thetourism, restaurants and catering sector, namely the tax specific on certain activities. The mainobjectives aimed were the theoretical presentation of the scope, taxpayers, as well as of itsadvantages and disadva...
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2017-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
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| Online Access: | http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/10.pdf |