Aspecte problematice privind contabilitatea și impozitarea sancțiunilor economice

Abstract

In the process of carrying out the entrepreneur’s activity may occur cases of non-fulfillment of contractual obligations, which are manifested by: non-compliance with the terms of delivery of goods and payment of claims and debts; provision of non-compliant goods/services; damage of the goods received under leasing etc. This paper investigates the main problems related to the accounting and taxation of economic sanctions in the case when the contractual clauses are violated by other entities and individuals or by the entity itself. Particularly, in the research are examined the methodological and applicative aspects concerning the ways of recognition and evaluation of commercial sanctions, documentation and reflection in the accounting accounts of the operations of calculation, payment and canceling of the sanctions and presentation of the related information in the financial statements. There are also analyzed the particularities of the expenses deduction, the taxation of revenues and the application of the value added tax, recorded as a result of the sanctions application for the violation of the commercial contracts clauses. In the research were used fundamental scientific methods - analysis, synthesis, induction, deduction, as well as accounting specific procedures - recognition, evaluation, documents elaboration, generalization of information on economic sanctions in accounting accounts and financial statements. The results of the investigations include recommendations on improving the accounting and taxation of economic sanctions that will ensure a higher degree of veracity, transparency and comparability of accounting information, as well as the correctness of indicators in the tax returns. CZU: 657.1:336.22; JEL: M41, F51