期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2015
卷号：15
期号：1
语种：English
出版社：Ovidius University Press
摘要：Tips have been, lately, the subject of broad discussions and debates in political, economic and commercial environments. The present paper intends underline several aspects related to gratuities. First, we will try to highlight the advantages and disadvantages of tips regulation. Then we will illustrate the accounting and tax treatments corresponding to each of the two policies business owners can choose from, with respect to the recipient of the tips: the economic operator or the employees. We will also review the penalties that can be expected for non-compliance with regulations on charging the tip on the bill. Furthermore, we will illustrate the approach other countries have towards tipping. We trust that you the novelty of this subject will intrigue you and stir you interest for reading further.
关键词：tip;receipt;the advantages of tip regulation;disadvantages of tip taxation;contraventions
