Aspecte contabile și fiscale ale operațiunilor cu biletele de loterie

Abstract

In this article, authors will examine the accounting treatments for companies who sell lottery tickets and tax issues imposed on individuals who buy them. Lottery is a group or table gambling, in which the organizer of the game performs among the participants drawing the lottery winnings, according to the scheme established in the conditions of the game. As methodological support of the investigation will serve the universal method of research of matter, phenomena, processes - the dialectical method of knowledge with its components: analysis, synthesis, induction and deduction, as well as methods inherent in economic disciplines: observation, comparison, selection, grouping and scientific abstraction. The implementation of the lottery tickets in the Republic of Moldova has brought many benefits to the people who participate in these gambling and bring benefits to the development of the national economy, by increasing the purchasing power of lottery tickets, developing the sector of commercial establishments, and the reduction of the shadow economy that, over the time, stimulates economic growth. JEL: M40, M41