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Title: | Prestarea serviciilor cu titlu gratuit în scopuri de promovare a vânzărilor: impozitare și contabilizare |
Other Titles: | Provision of services free of charge for sales promotion purposes: taxation and accounting |
Authors: | Dima, Maria Grigoroi, Lilia |
Keywords: | accounting taxation sales promotional services free services |
Issue Date: | Apr-2023 |
Publisher: | ASEM |
Abstract: | This scientific article examines the key issues related to the accounting treatments and the tax implications of operations related to the provision of free title services for sales promotion purposes. However, the way of accounting for these operations differs substantially depending on the accounting regulations applied, and the way of taxation of these operations in the tax legislation is quite veiled and continues to cause adversities in the practice of economic agents. However, they still prefer to apply these marketing and sales promotion techniques. CZU: 659.1:658.8+657.1:336.22; JEL: M41; DOI: https://doi.org/10.53486/isca2023.19 |
Description: | DIMA, Maria, GRIGOROI, Lilia. Prestarea serviciilor cu titlu gratuit în scopuri de promovare a vânzărilor: impozitare și contabilizare = Provision of services free of charge for sales promotion purposes: taxation and accounting. In: International scientific conference on accounting, ISCA 2023 [online]: Collection of scientific articles = Culegere de articole științifice, 12 Edition, April 6-7, 2023. Chişinău: SEP ASEM, 2023, pp. 154-161. ISBN 978-9975-167-00-0 (PDF). |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/2836 |
ISBN: | 978-9975-167-00-0 (PDF) |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Culegerea ISCA 2023_pag 154-161.pdf | 814.74 kB | Adobe PDF | ![]() View/Open |
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