THE ACCOUNTANCY OF GRANTS IN THE PUBLIC INSTITUTIONS - CASE STUDY ON A ROMANIAN MUNICIPALITY
THE ACCOUNTANCY OF GRANTS IN THE PUBLIC INSTITUTIONS - CASE STUDY ON A ROMANIAN MUNICIPALITY
Author(s): Teodor Hada, Iulia Iuga, Mihai CăruțSubject(s): Business Economy / Management, Economic policy, Government/Political systems, Political economy
Published by: Asociaţia de Cooperare Cultural-Educaţională Suceava
Keywords: European grants; accountancy; public institutions; grants accountancy and taxation;
Summary/Abstract: The absorption of the European funds is an aim of the post-accession strategy. The main role is to maintain the variations at the level of economic development of the EU Member States. The present research paper presents several aspects related to the accounting of the activities developed using UE grants. The principle aim of our article is to offer extra information for the understanding of the grant’s accountancy and taxation. The case study presents a project financed through the programme RO10-CORAI (a programme financed through the EAA 2009-2014 Grants and managed by Romanian Social Development Fund) and implemented by a Romanian municipality.
Journal: Ecoforum
- Issue Year: 8/2019
- Issue No: 2
- Page Range: 0-0
- Page Count: 8
- Language: English