TAX AND ACCOUNTING IMPLICATIONS OF THE USE OF SPECIAL CHARGE SCHEME FOR SECOND-HAND GOODS TO THE PAWN SHOPS IN ROMANIA

TAX AND ACCOUNTING IMPLICATIONS OF THE USE OF SPECIAL CHARGE SCHEME FOR SECOND-HAND GOODS TO THE PAWN SHOPS IN ROMANIA

In the same time with the crisis deepening in Romania, pawn businessesare also growing. In this paper we discussed several issues concerning the choice of the schemeof registration and determination of value added tax at Pawn Shops, together with the tax andaccounting implications of this choice. Th...

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Bibliographic Details
Main Authors: NICOLAE ECOBICI, LUCIA POPA-PALIU, IONELA-CLAUDIA DINA
Format: Article
Language:English
Published: University of Petrosani 2010-01-01
Series:Annals of the University of Petrosani: Economics
Subjects:
Pawn Shops
special charge scheme
normal charge scheme
secondhand goods
VAT
tax implications
accounting records
Online Access:http://www.upet.ro/anale/economie/pdf/20100213.pdf

Internet

http://www.upet.ro/anale/economie/pdf/20100213.pdf

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