Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/58767
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
Internet: http://www.vjes.eu/images/2009/SSE-No.23/10%20SPONSORSHIP%20AND%20PATRONAGE%20IN%20ROMANIA%20LEGAL%20ACCOUNTING%20AND%20TAX%20ASPECTS.pdf
Affiliation(s): Finansų katedra
Vytauto Didžiojo universitetas
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

Show full item record
Export via OAI-PMH Interface in XML Formats
Export to Other Non-XML Formats


CORE Recommender

Page view(s)

83
checked on Jun 6, 2021

Download(s)

9
checked on Jun 6, 2021

Google ScholarTM

Check


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.