Accounting and Tax Rules on Specific Tax (HoReCA) - Application - Elimination in the Post-Pandemic Period and with an Economy Threatened by the Crisis of the War of Aggression in Ukraine

Gabriela Sandu
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Gabriela Sandu: Lecturer Ph.D., “Petre Andrei†University of Iasi, Romania

Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Sciences, 2022, vol. 30, 230-235

Abstract: The negative effects of the SARS-CoV-2 pandemic have been felt on the HoReCa industry. The specific tax is removed from the taxation possibilities from 1 January 2023, after five years of application, leaving it up to these taxpayers to choose the best type of taxation. And this is why the government intervened in facilitating taxation, not imposing conditions on the choice of tax on the income of micro-enterprises.

Keywords: HoReCa industry; tax facilities; microenterprise income tax; profit tax; specific HoReCa tax (search for similar items in EconPapers)
JEL-codes: K1 K2 K4 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:lum:rev11d:v:30:y:2022:i::p:230-235

DOI: 10.18662/upalaw/102

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