Accounting and Tax Rules on Specific Tax (HoReCA) - Application - Elimination in the Post-Pandemic Period and with an Economy Threatened by the Crisis of the War of Aggression in Ukraine
Accounting and Tax Rules on Specific Tax (HoReCA) - Application - Elimination in the Post-Pandemic Period and with an Economy Threatened by the Crisis of the War of Aggression in Ukraine
Author(s): Gabriela SanduSubject(s): Economy, Business Economy / Management, Economic policy, Health and medicine and law, Fiscal Politics / Budgeting, Accounting - Business Administration, Russian Aggression against Ukraine
Published by: Editura Lumen, Asociatia Lumen
Keywords: HoReCa industry; tax facilities; microenterprise income tax; profit tax; specific HoReCa tax;
Summary/Abstract: The negative effects of the SARS-CoV-2 pandemic have been felt on the HoReCa industry. The specific tax is removed from the taxation possibilities from 1 January 2023, after five years of application, leaving it up to these taxpayers to choose the best type of taxation. And this is why the government intervened in facilitating taxation, not imposing conditions on the choice of tax on the income of micro-enterprises.
Journal: Anuarul Universităţii »Petre Andrei« Iaşi - Fascicula Drept, Ştiinţe Economice, Ştiinţe Politice
- Issue Year: 2022
- Issue No: 30
- Page Range: 230-235
- Page Count: 6
- Language: English