Accounting and tax treatments of cashback transactions

Cușmăunsă, Rodica; Ganea, Valeria

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dc.contributor.author	Cușmăunsă, Rodica
dc.contributor.author	Ganea, Valeria
dc.date.accessioned	2022-09-06T11:16:36Z
dc.date.available	2022-09-06T11:16:36Z
dc.date.issued	2022-03
dc.identifier.isbn	978-9975-155-87-8 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/2235
dc.description	CUȘMĂUNSĂ, Rodica, GANEA, Valeria. Accounting and tax treatments of cashback transactions = Aspecte contabile și fiscale ale operațiunilor de cashback. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 215-218. ISBN 978-9975-155-87-8 (PDF).	en_US
dc.description.abstract	The relevance of this article is indicated by the fact that nowadays the word "cashback" is found at every turn and in many different areas of commerce. Banks, shops and online platforms offer tempting figures - sometimes up to several tens of percent - back to the customer's account. Within the framework of the above, this article looks at the accounting and tax aspects of the merchant's cashback payment and customer's cashback accumulation accrual in different forms. CZU: [657.446:659.164]:336.747.5(478); JEL: M31, M40, M41; DOI 10.5281/zenodo.6718527	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	cashback	en_US
dc.subject	salesman's premium	en_US
dc.subject	advertising expenses accounting	en_US
dc.title	Accounting and tax treatments of cashback transactions	en_US
dc.title.alternative	Aspecte contabile și fiscale ale operațiunilor de cashback	en_US
dc.type	Article	en_US