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Taxation of income from tourists’ accommodation: case of Romanian boarding houses
Studies and Scientific Researchs. Economics Edition
View Archive Info| Field | Value | |
| Title |
Taxation of income from tourists’ accommodation: case of Romanian boarding houses
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| Creator |
Pacurari, Doina
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| Subject |
accommodation services; tourist boarding houses; agro-tourist boarding houses; tax; regulations
K34,;M21 |
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| Description |
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.
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| Publisher |
Vasile Alecsandri University of Bacau
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| Contributor |
—
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| Date |
2012-12-07
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://www.sceco.ub.ro/index.php/SCECO/article/view/81
10.29358/sceco.v0i16-17.81 |
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| Source |
STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 16-17 (2012): Combined issue for 2011 and 2012
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 16-17 (2012): Combined issue for 2011 and 2012 2344-1321 2066-561X |
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| Language |
eng
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| Relation |
http://www.sceco.ub.ro/index.php/SCECO/article/view/81/81
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