Acceso al sitio web del Consejo de Políticas de Infraestructura

   
ARTÍCULO
TITULO

Taxation of income from tourists? accommodation: case of Romanian boarding houses

Doina Pacurari    

Resumen

This paper presents the main aspects regarding taxation of income which the boarding houses? owners get from tourists? accommodation services. Whether they unfold the activity as legal person or obtain receipts as natural person, the boarding houses? owners must pay tax to the budget. The tax calculation, term of payment, submission of tax declaration, these are some issues approached in this paper. The level of taxation affects accommodation tariffs and so their competitiveness. The fiscal optimization represents a very important aspect for business administration, irrespective of size of the economic entity.

PÁGINAS
MATERIAS
ECONOMÍA

 Artículos similares

       
 
Gorton Wilmans,Naiefa Rashied    
AbstractOrientation: The effect of cigarette smoking on health and economic well-being has been widely studied. Its effect on subjective well-being measures, such as life satisfaction, has received less scholarly attention.Research purpose: This study te... ver más

 
Stefan Vr?ina,Nenad Jankovic     Pág. 415 - 427
Host countries, especially developing countries, often grant tax incentives in order to attract foreign capital of multinational companies (MNCs), expecting positive effects of foreign direct investments on their economic development. Also, there is an o... ver más

 
James G. S. Yang, Leonard J. Lauricella and Frank J. Aquilino    
There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously e... ver más

 
James G. S. Yang and Victor N. A. Metallo    
The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are ... ver más

 
Raul Alberto Ponce Rodriguez,Ikuho Kochi     Pág. 40
We analyze how changes in the distribution of income, characterized by the comparison of Lorenz curves, affect public redistribution for an economy with international interfamily transfers (remittances). Our analysis suggests that a fall in the inequalit... ver más