Fiscal and Accounting Aspects Regarding the Gambling

Teodor Hada () and Ionela Cornelia Cioca ()
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Teodor Hada: “Bogdan Vodă†University of Cluj-Napoca
Ionela Cornelia Cioca: “1st of December 1918†University of Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2021, vol. XXI, issue 1, 757-765

Abstract: The purpose of the paper is to analyse the main fiscal and accounting aspects of gambling. The main objectives considered were the presentation from a theoretical point of view of the concept of gambling, the classification of gambling, the presentation of fees for the issuance of organization licenses and authorizations for the operation of gambling. It then continues with the presentation from a fiscal point of view of the aspects regarding the taxation and the declaration of the tax resulting from the development of these activities. Accounting for gambling operations is the next issue.

Keywords: gambling; accounting; fiscality (search for similar items in EconPapers)
JEL-codes: M41 Q40 Q56 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:757-765

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