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dc.contributor.author Ciubotariu, Marius
dc.contributor.author Haisan, Adriana-Ioana
dc.contributor.author Kustron, Teodora
dc.date.accessioned 2020-09-10T11:52:04Z
dc.date.available 2020-09-10T11:52:04Z
dc.date.issued 2017-11
dc.identifier.isbn 978-9975-75-895-6
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/424
dc.description CIUBOTARIU, Marius, HAISAN, Adriana-Ioana, KUSTRON, Teodora. The accounting and tax practice of gambling. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 45-52. ISBN 978-9975-75-895-6. en_US
dc.description.abstract Lately, gambling activity attracts an increasing number of users, which inevitably leads to a growing turnover for these operators. The purpose of this paper is to analyze the accounting and tax practices related to these activities so different from the rest of the exploitation activities but also determined by the fact that they are exposed to a high level of tax evasion. JEL: M 41, H26 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject gambling en_US
dc.subject tax evasion en_US
dc.subject accounting policies en_US
dc.title The accounting and tax practice of gambling en_US
dc.type Article en_US


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