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Implications of Taxation on the Accounting of Results in NPOs

Author

Listed:
  • Mihãlþan Delia Corina

    (“Valahia” University of Târgoviºte)

  • Sãliºteanu (ªtefan) Simona Florina

    (“Valahia” University of Târgoviºte)

Abstract

In our country, the impact of taxation can give birth to controversial problems, which is why the present paper aims to highlight the way taxation impacts the determination and taxation of the result of nonprofit organizations (NPOs). They benefit of exemptions from taxation within certain limits, which determines the realization of some additional works and the consideration of the result-generating elements according to a certain specific, so that the information obtained may be useful in the determination of the result and of the associated tax, if applicable. The study of the fiscal regulations applicable to NPOs has led us to the determination of a practical algorithm according to which the result is established and taxed, an algorithm highlighting the impact of taxation on the accounting in NPOs.

Suggested Citation

  • Mihãlþan Delia Corina & Sãliºteanu (ªtefan) Simona Florina, 2015. "Implications of Taxation on the Accounting of Results in NPOs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 821-826, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:821-826
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    More about this item

    Keywords

    nonprofit organizations (NPOs); result; taxation; incomes; expenses;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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