文章基本信息

标题：Taxation of income from tourists’ accommodation: case of Romanian boarding houses
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作者：Doina Păcurari
期刊名称：Studies and Scientific Researches: Economics Edition
印刷版ISSN：2066-561X
电子版ISSN：2344-1321
出版年度：2012
期号：16-17
页码：1-6
DOI：10.29358/sceco.v0i16-17.81
语种：English
出版社：University of Bacău
摘要：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.
关键词：Accommodation services;tourist boarding houses;agro-tourist boarding houses;tax;regulations