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Type of publication: research article
Type of publication (PDB): Straipsnis mokslo, meno, kultūros, profesiniuose leidiniuose / Article in science, art, culture, professional publications (S7)
Field of Science: Ekonomika / Economics (S004)
Author(s): Legenzova, Renata;Bunget, Ovidiu Constantin;Dumitrescu, Alin Constantin
Title: Sponsorship and patronage in Romania: legal, accounting and tax aspects
Is part of: Les Annales de l’Universite Valahia de Targoviste = Valahian journal of economic studies. Târgovişte : Valahia University of Târgovişte, 2009, Vol. 23 (10)
Extent: p. 87-94
Date: 2009
Keywords: Apskaitos harmonizavimas;TFAS taikymas;Finansinė informacija;Profit accounting treatment;Patronage;Tax treatment;Sponsorship;Romania
Abstract: Operations of the sponsorship and patronage are regulated by Law no sponsorship. 32/1994 with subsequent amendments; fiscal aspects are regulated by Law no. 571/2003 on the Tax Code and the accounting of Law. 82/1991, accounting law. Understanding the legal issues, accounting and tax incentives to identify those operations, both in terms of its participants (the sponsor, mecena and beneficiaries), and through measures that the state take in the social and economic policies
Affiliation(s): Finansų katedra
Vytauto Didžiojo universitetas
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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