Details about Marin Ciumag

Access statistics for papers by Marin Ciumag.

Last updated 2025-02-08. Update your information in the RePEc Author Service.

Short-id: pci63

Working Papers

2018

1. Tipuri de modificari bilantiere corespunzatoare tranzactiilor economice si financiare
   MPRA Paper, University Library of Munich, Germany

2017

2. Informația contabilă privind mărfurile în comerțul cu amănuntul
   MPRA Paper, University Library of Munich, Germany

2010

3. Analysis of the relationship between cost, price and profit in lignite extraction
   MPRA Paper, University Library of Munich, Germany

2008

4. The Indicators from the Financial Structure of the Balance Sheet
   MPRA Paper, University Library of Munich, Germany View citations (1)
5. The Justifying Documents – the Accounting Registration Base of the Works and Services Executed By Third Parties
   MPRA Paper, University Library of Munich, Germany
   See also Journal Article The justifying documents - the accounting registration base of the works and services executed by third parties, Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration (2008) (2008)
6. The Role of Batch Costing and Cost Accounting in the Managerial Process
   MPRA Paper, University Library of Munich, Germany
7. The Taxation and Accountancy of Luncheon Voucher
   MPRA Paper, University Library of Munich, Germany

2007

8. General Accounting Principles
   MPRA Paper, University Library of Munich, Germany
9. Tax Dodging in the Recycling Wastage Collecting Area
   MPRA Paper, University Library of Munich, Germany

2006

10. Metode si proceduri pentru efectuarea inspectiei fiscale
    MPRA Paper, University Library of Munich, Germany
11. Taxa pe Valoarea Adaugata in Contextul European
    (VAT in the European Context)
    MPRA Paper, University Library of Munich, Germany
12. Taxa pe valoarea adaugata - coordonate moderne si perspective
    MPRA Paper, University Library of Munich, Germany
13. The Coordinates of Modern Fiscal Inspection
    MPRA Paper, University Library of Munich, Germany
14. The Effects of Transfer into Fiscality Prices
    MPRA Paper, University Library of Munich, Germany

2005

15. Contabilitatea si raportarea operatiilor privind impozitul pe profit
    MPRA Paper, University Library of Munich, Germany
16. Informatia contabila si controlul fiscal
    MPRA Paper, University Library of Munich, Germany

2004

17. Principii Contabile si Reguli Fiscale
    (Accounting Principles and Fiscal Rules)
    MPRA Paper, University Library of Munich, Germany
18. Reflectarea in contabilitate a operatiunilor de leasing conform Codului Fiscal
    MPRA Paper, University Library of Munich, Germany

Journal Articles

2024

1. NEW TAXATION AND ACCOUNTING COORDINATES ABOUT PROFIT TAX
   Annals - Economy Series, 2024, 5, 166-174
2. REGULATION OF THE INCOME TAX OF MICROENTERPRISES
   Annals - Economy Series, 2024, 1, 126-131

2022

3. ACCOUNTING AND TAX ASPECTS REGARDING DEPRECIATION OF PROPERTY, PLANT AND ASSETS
   Annals - Economy Series, 2022, 4, 152-157
4. TAXATION AND ACCOUNTING ASPECTS REGARDING VAT CANCELLATION TO ENTITIES WITH VAT CODE CANCELED
   Annals - Economy Series, 2022, 1, 117-126

2021

5. FISCAL AND ACCOUNTING ASPECTS REGARDING THE PROFIT TAX
   Annals - Economy Series, 2021, 6, 62-68 View citations (1)
6. SIMPLIFIED SCHEDULE-FISCAL FACILITY FOR TAXPAYERS IN FINANCIAL DIFFICULTY
   Annals - Economy Series, 2021, 1, 124-129
7. THEORETICAL AND PRACTICAL ASPECTS REGARDING THE ADJUSTMENT AND REIMBURSEMENT OF VALUE ADDED TAX
   Annals - Economy Series, 2021, 5, 164-171
8. THEORETICAL AND PRACTICAL ASPECTS REGARDING THE POSITIVE AND NEGATIVE VAT ADJUSTMENT
   Annals - Economy Series, 2021, 1, 271-276

2020

9. PAYMENT INSTALLMENT - SOLUTION FOR THE TEMPORARY LIABILITY OF MONEY
   Annals - Economy Series, 2020, 1, 55-60

2019

10. RESTRUCTURING OF THE BUDGETARY OBLIGATIONS FOR ECONOMIC ENTITIES
    Annals - Economy Series, 2019, 6, 134-139

2012

11. ACCOUNTING AND TAXATION OF THE TANGIBLE FIXED ASSETS’ REVALUATION
    Annals - Economy Series, 2012, 2, 48-53

2010

12. Book-Keeping And Dividends Tax Fiscality
    Annals of the University of Petrosani, Economics, 2010, 10, (1), 69-74

2009

13. Possibilities in Organising an Integrated Informational Subsystem Regarding Stocks
    Annals of the University of Petrosani, Economics, 2009, 9, (1), 173-178

2008

14. The justifying documents - the accounting registration base of the works and services executed by third parties
    Finante - provocarile viitorului (Finance - Challenges of the Future), 2008, 1, (8), 162-165
    See also Working Paper The Justifying Documents – the Accounting Registration Base of the Works and Services Executed By Third Parties, MPRA Paper (2008) (2008)