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Fiscal and Accounting Aspects Regarding the Tax Specific on Certain Activities

Author

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  • Cioca Ionela Cornelia

    („1 Decembrie 1918†University of Alba Iulia)

Abstract

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 disadvantages for the paying entities. The case study presented provides ananalysis of the tax specific on certain activities to be paid for a hotel located in Alba Iulia,Romania, compared to the income tax paid in the fiscal year 2016. The issues addressed are bothfrom a fiscal point of view regarding its calculation and declaration, as well as the accountingmethod. The scientific approach is based on information from the national specialized literature, aswell as from the practical documentation carried out through the case study presented.

Suggested Citation

  • Cioca Ionela Cornelia, 2017. "Fiscal and Accounting Aspects Regarding the Tax Specific on Certain Activities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 445-450, June.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:1:p:445-450
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    File URL: http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/10.pdf
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    References listed on IDEAS

    as
    1. Iulia Iuga, 2016. "Analysis of Financial Intermediation in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 551-556, July.
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    More about this item

    Keywords

    tax; tax specific on certain activities; profitability; accounting;
    All these keywords.

    JEL classification:

    • D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
    • C58 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Financial Econometrics
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages

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