STUDIU DE CAZ PRIVIND ORGANIZAREA CONTABILITĂŢII ÎN CADRUL UNITĂŢILOR DE ALIMENTAŢIE PUBLICĂ
CASE STUDY ON ORGANIZING ACCOUNTIG IN PUBLIC FOODS UNITS
Author(s): David Delia, Luminiţa Păiuşan, Ştefana Maria DimaSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: public food units; minimum tax; financial accounting; management accounting.
Summary/Abstract: As in Romania still it is not provided a clear methodology in terms of existing legislation on organization of accounting in foods public units, there are various experts opinions in the field on stream in the financial accounting and management accounting. The present paper aims to demonstrate an actual problem faced by firms in Romania working in this field. This problem is caused by changes of the tax code by introducing a minimum tax determined according to total income registered by taxpayers referred to in Article 18 of the enactment that was issued on December 31 last year.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 20/2010
- Issue No: 2
- Page Range: 561-568
- Page Count: 8
- Language: Romanian