ACCOUNTING AND FISCAL TREATMENTS SPECIFIC FOR THE LENDING OF POPULATION THROUGH PAWNSHOPS

Dina Ionela Claudia, Marica Valeria and Blendea Marian
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Dina Ionela Claudia: Constantin Brancusi University of Targu Jiu, Romania
Marica Valeria: Constantin Brancusi University of Targu Jiu, Romania
Blendea Marian: Constantin Brancusi University of Targu Jiu, Romania

Annals - Economy Series, 2013, vol. 4, 111-115

Abstract: Considering the fact that in recent years, due to economic conditions in our country, lending to households through pawnshops experienced significant growth, in the next article we tried to highlight, both in terms of tax and accounting, the activity of these businesses. Thus, we have presented the possibilities that a pawnshop has in choosing VAT regime, either normal or used goods regime, and ending the paper by presenting the accounting involved in the work of pawnshops.

Keywords: fiscal rules; combined taxable persons; pawnshops; pawn loans; VAT regime. (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2013:v:4:p:111-115

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