LEGAL ECOTAX ON ITS ACCOUNTING AND DISCLOSURE

Assoc. teacher Ph.D. Rof Letitia Maria
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Assoc. teacher Ph.D. Rof Letitia Maria: University “1 Decembrie 1918” Alba Iulia, Faculty of Economical Science, Alba Iulia, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2010, vol. 1, issue 14S, 117-124

Abstract: In recent years, Romania has faced the problem of massive volume of packaging waste especially packaging sales type bags- which are found largely abandoned in the environment. Increasing at an alarming rate of consumption of market bags manufactured from materials hardly biodegradable, at least 100 years, led to generating large quantities of hardly biodegradable waste. Over two billion bags are consumed annually, having an average duration of use of 15 minutes, but the degree of environmentally damage is very high. The introduction of a fee called ecotax, is for reducing consumption by discouraging the distribution of such packages for free and, not the least, to encourage the production of packaging biodegradable materials or recyclable materials. As we are typically used, each of our legislative approach raises questions such as: who imposed a new tax and why, who is required to calculate and pay the ecotax, but mostly, which is its accounting treatment and tax treatment?

Keywords: biodegradable materials; ecological tax; refuse; packages (search for similar items in EconPapers)
JEL-codes: M41 Q48 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2010:i:14s:p:117-124

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