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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 6, Number 1, Year 2018| THE TAX IMPLICATIONS ON THE ECONOMIC ACTIVITY CONDUCTED IN PUBLIC INSTITUTIONS IN ROMANIA | 
Download | | Author(s): Rodica Ailoaiei | | DOI: 10.4316/EJAFB.2018.614 | | Abstract: Public institutions are entities through which the State conducts its activity, as regulated by Law 500/2002 on public finances. Like any other operating entity, the public institution acts through a budget, comprised of public revenues and expenditures. A particular case that I will address in this paper is that of the economic activity conducted in public institutions and the taxation-related aspects of this area of activity. I will also include here a structure of the revenues and expenditures of this area of activity and the way taxes and duties are determined. | | Keywords: Economic Activity, Accounting, Public Institutions, Value Added Tax, Corporate Tax | References:
Books
1. Manea, M.D. (2013). Contabilitatea Institutiilor Publice, Second Edition, C.H. Beck, Bucharest;
2. Tab?r? N. (2006). Modernizarea Contabilit??ii ?i Controlului De Gestiune, TipoMoldova,
Ia?i.
Article From Journals
3. Hlaciuc, E., Socoliuc, M., Maciuca, G, Ailoaiei, R., (2017). The C.A.N.O.A. Model- A Possible Implementation In Romania Universities, The USV Annals Of Economics And Public Administration, 17, (1)25, 95-99, Suceava, Romania.
4. Ortega Egea, M. T.; Rodríguez Ariza, L. Y López Pérez, M. V. , (2008) Un Modelo De Cálculo De Costes Para El ámbito Universitario: El Uso Del Tiempo Como Unidad De Prestación En Una Unidad Organizativa, Revista De Contabilidad - Spain Accounting Revue, (RC-SAR),10(1), 99-132.
Article From Conference Volume
5. Hlaciuc, E., M?ciuc?, G., Ailoaiei, R. (2017, November 22). Romania's Efforts To Implement The Directive 2011/85/EU Concerning Budget Implementation Reporting And The Compliance With IPSAS 24 On The Presentation Of Budget Information In Financial Statements , Prospects Of Accounting Development:the Young Researcher’s View, Chi?in?u, ASEM, R. Moldova, 8-13.
Legislation
6. Law No.500/2002 On Public Finances.
7. The Tax Code-Law 227/2015.
8. Law No. 207/2015 On The Fiscal Procedure Code.
9. Order No. 1917/2005- ORDER For Approving The Methodological Norms On The Organization And Management Of Accounting Public Institutions, The Plan Of Accounts For Public Institutions And Its Implementation Guidelines.
10. Law No72/2018
Internet Sources
11. Stancu, F., ?erban, C. (2009). The Principles Of Public Procedure. The Budgetary Process In Public Institutions, Lucr?ri ?tiin?ifice, Seria I, XI (3), Retrieved January 7, 2018 From Http://www.usab-tm.ro/pdf/2009/xi3/finante09_10.pdf.
12. Http://www.infoinstitutii.ro/articole/contabilitate-fiscalitate-3/veniturile-institutiilorpublice-din-activitati-economice-461.html, [accessed December 27, 2018].
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