Considerations regarding the tax regime of the sponsorship and patronage operations

Radu Buziernescu and Roxana Nanu
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Roxana Nanu: University of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2008, vol. 1, issue 8, 150-155

Abstract: Following the conditions in which, the taxpayers accomplish more frequently sponsorship and patronage actions, in this paper, we propose to expose the tax treatment of these operations from the perspective of some trading companies, taxably person registered in purposes of VAT in Romania and payer of tax on profit.

Keywords: sponsorship; tax patronage; fiscal policy; value added tax (search for similar items in EconPapers)
JEL-codes: E62 G00 G32 (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2008:i:8:p:150-155

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