Use this url to cite publication: https://hdl.handle.net/20.500.12259/58767
Sponsorship and patronage in Romania: legal, accounting and tax aspects
Type of publication
Straipsnis mokslo, meno, kultūros, profesiniame leidinyje / Article in science, art, culture, professional publication (S7)
Author(s)
| Author | Affiliation | |
|---|---|---|
LT | ||
Bunget, Ovidiu 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)
Date Issued
| Date |
|---|
2009 |
Publisher
Târgovişte : Valahia University of Târgovişte
Extent
p. 87-94
Abstract (en)
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.
Type of document
type::text::journal::journal article::research article
Language
Anglų / English (en)
Coverage Spatial
Rumunija / Romania (RO)
ISSN (of the container)
2067-9440
Other Identifier(s)
VDU02-000018413