期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2017
卷号：17
期号：1
语种：English
出版社：Ovidius University Press
摘要：The purpose of the paper is to analyze the new tax introduced from 1 January 2017 in the tourism,restaurants and catering sector,namely the tax specific on certain activities. The main objectives aimed were the theoretical presentation of the scope,taxpayers,as well as of its advantages and disadvantages for the paying entities. The case study presented provides an analysis of the tax specific on certain activities to be paid for a hotel located in Alba Iulia,Romania,compared to the income tax paid in the fiscal year 2016. The issues addressed are both from a fiscal point of view regarding its calculation and declaration,as well as the accounting method. The scientific approach is based on information from the national specialized literature,as well as from the practical documentation carried out through the case study presented.
关键词：tax;tax specific on certain activities;profitability;accounting
