Tratamente contabile şi fiscale privind activitatea cazinourilor în Republica Moldova şi România

Abstract

Some accounting and fiscal aspects of the activity of casinos in Republic of Moldova and Romania are examined in this article. The juridical aspects of the researched field have been examined in the beginning part of the article. The points of view of the authors on the way of recognition of incomes, on the determining of financial results and on the modality of gaming chips accounting have been laid down in particular. In the final part of this work there have been treated the particularities of taxation on casinos in both countries as well. The conclusion drawn is that a casino will always have the chance to gain much more than its gamblers win. For this reason, we should be careful to stop from playing the game at the right moment.