Implications of Taxation on the Accounting of Results in NPOs

Mihãlþan Delia Corina () and Sãliºteanu (ªtefan) Simona Florina ()
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Mihãlþan Delia Corina: “Valahia” University of Târgoviºte
Sãliºteanu (ªtefan) Simona Florina: “Valahia” University of Târgoviºte

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 821-826

Abstract: In our country, the impact of taxation can give birth to controversial problems, which is why the present paper aims to highlight the way taxation impacts the determination and taxation of the result of nonprofit organizations (NPOs). They benefit of exemptions from taxation within certain limits, which determines the realization of some additional works and the consideration of the result-generating elements according to a certain specific, so that the information obtained may be useful in the determination of the result and of the associated tax, if applicable. The study of the fiscal regulations applicable to NPOs has led us to the determination of a practical algorithm according to which the result is established and taxed, an algorithm highlighting the impact of taxation on the accounting in NPOs.

Keywords: nonprofit organizations (NPOs); result; taxation; incomes; expenses (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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