Prestarea serviciilor cu titlu gratuit în scopuri de promovare a vânzărilor: impozitare și contabilizare

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