Taxation of income from tourists’ accommodation: case of Romanian boarding houses

Doina Pacurari

Studies and Scientific Researches. Economics Edition, 2011, issue 16-17

Abstract: This paper presents the main aspects regarding taxation of income which the boarding houses’ owners get from tourists’ accommodation services. Whether they unfold the activity as legal person or obtain receipts as natural person, the boarding houses’ owners must pay tax to the budget. The tax calculation, term of payment, submission of tax declaration, these are some issues approached in this paper. The level of taxation affects accommodation tariffs and so their competitiveness. The fiscal optimization represents a very important aspect for business administration, irrespective of size of the economic entity.

Keywords: Accommodation services; tourist boarding houses; agro-tourist boarding houses; tax; regulations (search for similar items in EconPapers)
JEL-codes: K34 M21 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:bac:fsecub:11_12-16_17-12

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