The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters

Delia David, Ștefania Amalia Nicoară and Luminița Păiușan
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Delia David: "Vasile Goldiș" Western University of Arad
Ștefania Amalia Nicoară: "Vasile Goldiș" Western University of Arad
Luminița Păiușan: "Vasile Goldiș" Western University of Arad

CECCAR Business Review, 2023, vol. 4, issue 2, 21-28

Abstract: This article aims to present the characteristics of accounting and taxation of the mineral resources exploitation activity, particularly the exploitation of geothermal waters. This economic activity has a series of particularities, and our goal is to summarize the legal framework and to provide a case study that should emphasize, from the point of view of accounting and taxation, the practical implementation of legal provisions.

Keywords: mining royalty; exploitation of geothermal waters; financial guarantee for restoration of the environment; exploitation licence (search for similar items in EconPapers)
JEL-codes: K34 M41 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:4:y:2023:i:2:p:21-28

DOI: 10.37945/cbr.2023.02.03

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