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Taxation of income from tourists’ accommodation: case of Romanian boarding houses

Author

Listed:
  • Doina Pacurari

Abstract

This paper presents the main aspects regarding taxation of income which the boarding houses’ owners get from tourists’ accommodation services. Whether they unfold the activity as legal person or obtain receipts as natural person, the boarding houses’ owners must pay tax to the budget. The tax calculation, term of payment, submission of tax declaration, these are some issues approached in this paper. The level of taxation affects accommodation tariffs and so their competitiveness. The fiscal optimization represents a very important aspect for business administration, irrespective of size of the economic entity.

Suggested Citation

  • Doina Pacurari, 2011. "Taxation of income from tourists’ accommodation: case of Romanian boarding houses," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
    • Handle: RePEc:bac:fsecub:11_12-16_17-12
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    More about this item

    Keywords

    Accommodation services; tourist boarding houses; agro-tourist boarding houses; tax; regulations;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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