Accounting and Tax Rules on Specific Tax (HoReCA) - Application - Elimination in the Post-Pandemic Period and with an Economy Threatened by the Crisis of the War of Aggression in Ukraine

Authors

  • Gabriela Sandu Lecturer Ph.D., “Petre Andrei” University of Iasi, Romania

DOI:

https://doi.org/10.18662/upalaw/102

Keywords:

HoReCa industry, tax facilities, microenterprise income tax, profit tax, specific HoReCa tax

Abstract

The negative effects of the SARS-CoV-2 pandemic have been felt on the HoReCa industry. The specific tax is removed from the taxation possibilities from 1 January 2023, after five years of application, leaving it up to these taxpayers to choose the best type of taxation. And this is why the government intervened in facilitating taxation, not imposing conditions on the choice of tax on the income of micro-enterprises.

References

Guvernul României. (2022a). Ordonanţa nr. 11/2022 pentru modificarea şi completarea unor acte normative, precum şi pentru modificarea unor termene. Monitorul Oficial, 97 din 31.01.2022. https://legislatie.just.ro/Public/DetaliiDocument/251253

Guvernul României. (2022b). Ordonanţa nr. 16/2022 pentru modificarea şi completarea Legii nr. 227/2015 privind Codul fiscal. Monitorul Oficial, 716 din 15 iulie 2022. https://legislatie.just.ro/Public/DetaliiDocument/257589

Guvernul României. (2020). Ordonanţa nr. 153/2020 pentru instituirea unor măsuri fiscale de stimulare a menţinerii/creşterii capitalurilor proprii, precum şi pentru completarea unor acte normative. Monitorul Oficial, 817 din 4 septembrie 2020. https://legislatie.just.ro/Public/DetaliiDocument/229768

Sandu, G. (2012). Dimensiuni ale performanţei în contabilitate. Concepte. Analiza economico-financiară. Studii de caz. Editura Sedcom Libris.

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Published

2023-05-24

How to Cite

Sandu, G. . (2023). Accounting and Tax Rules on Specific Tax (HoReCA) - Application - Elimination in the Post-Pandemic Period and with an Economy Threatened by the Crisis of the War of Aggression in Ukraine . Anuarul Universitatii "Petre Andrei" Din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice, 30, 230-235. https://doi.org/10.18662/upalaw/102

Issue

Vol. 30 (2022): Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice

Section

Articles

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Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House

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