Tratamentul contabil și fiscal al redevențelor miniere în cazul entităților care desfășoară activități de exploatare a apelor geotermale
The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters
Author(s): Delia David, Ștefania Amalia Nicoară, Luminiţa PăiuşanSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: mining royalty; exploitation of geothermal waters; financial guarantee for restoration of the environment; exploitation licence;
Summary/Abstract: This article aims to present the characteristics of accounting and taxation of the mineral resources exploitation activity, particularly the exploitation of geothermal waters. This economic activity has a series of particularities, and our goal is to summarize the legal framework and to provide a case study that should emphasize, from the point of view of accounting and taxation, the practical implementation of legal provisions.
Journal: CECCAR Business Review
- Issue Year: 4/2023
- Issue No: 2
- Page Range: 21-28
- Page Count: 8
- Language: English, Romanian