Accounting and tax treatments of cashback transactions

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2235

Title:	Accounting and tax treatments of cashback transactions
Other Titles:	Aspecte contabile și fiscale ale operațiunilor de cashback
Authors:	Cușmăunsă, Rodica Ganea, Valeria
Keywords:	cashback salesman's premium advertising expenses accounting
Issue Date:	Mar-2022
Publisher:	ASEM
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
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).
URI:	https://irek.ase.md:443/xmlui/handle/123456789/2235
ISBN:	978-9975-155-87-8 (PDF)
Appears in Collections:	2.Articole

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Rodica CUȘMĂUNSĂ_Valeria Ganea_ISSC_2022.pdf		795.93 kB	Adobe PDF	View/Open

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