IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v2y2021i1p11-19.html
   My bibliography  Save this article

Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources

Author

Listed:
  • Cristina NICOLAESCU

    ("Aurel Vlaicu" University of Arad)

Abstract

Considering the particular and special nature of the activity of exploitation of mineral resources undertaken both underground (mines) and on the surface (ballasts/quarries), this article aims is to analyse the specific legal and fiscal aspects related to this activity, as well as the specific accounting procedures involved. To this end, the article summarizes the main regulatory acts governing the activity of exploration and exploitation of mineral resources from a legal and fiscal point of view. Another purpose of the paper is to provide solutions to account for the economic operations specific to these activities based on an international experience in this field.

Suggested Citation

  • Cristina NICOLAESCU, 2021. "Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(1), pages 11-19, January.
    • Handle: RePEc:ahd:journl:v:2:y:2021:i:1:p:11-19
    DOI: 10.37945/cbr.2021.01.02
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/study-regarding-the-accounting-and-taxation-of-exploration-for-and-evaluation-of-mineral-resources-a96d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/study-regarding-the-accounting-and-taxation-of-exploration-for-and-evaluation-of-mineral-resources-a96a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2021.01.02?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    accounting; exploitation of mineral resources; taxation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • L72 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - Mining, Extraction, and Refining: Other Nonrenewable Resources

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:2:y:2021:i:1:p:11-19. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.