Fiscal and Accounting Aspects Regarding the Tax Specific on Certain Activities

Cioca Ionela Cornelia ()
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Cioca Ionela Cornelia: „1 Decembrie 1918†University of Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2017, vol. XVII, issue 1, 445-450

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.

Keywords: tax; tax specific on certain activities; profitability; accounting (search for similar items in EconPapers)
JEL-codes: C58 D12 G21 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvii:y:2017:i:1:p:445-450

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