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Study on the Preoccupation of the Natural Persons Beneficiaries of Touristic Services for the Corresponding Accounting and Fiscal Information

Author

Listed:
  • Bogdan Cosmin GOMOI

    ("Aurel Vlaicu" University of Arad)

Abstract

Selecting a touristic package by a natural person is a random issue by taking into account the fact that it aims at activities that are going to be carried out in one’s spare time, when each person wishes to manifest himself/herself less conventionally. There are a series of factors of accounting and fiscal origin which manifest on a person’s financial resources when he/she makes a choice in this respect. These factors depend on the person’s choice and may be modelled on his/her resources and needs. From these we notice the cost-benefit ratio characteristic to each touristic package and the corresponding fiscal system, especially with regard to the value added tax implied by the inclusion or non-inclusion of certain services in the package, but also the medical travel insurance necessary for the beneficiary of the touristic offer. The article hereby aims to study the correlation between these factors and the various demographic variables which characterize a sample of respondents.

Suggested Citation

  • Bogdan Cosmin GOMOI, 2023. "Study on the Preoccupation of the Natural Persons Beneficiaries of Touristic Services for the Corresponding Accounting and Fiscal Information," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(1), pages 19-29, January.
    • Handle: RePEc:ahd:journl:v:4:y:2023:i:1:p:19-29
    DOI: 10.37945/cbr.2023.01.03
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    More about this item

    Keywords

    questionnaire; variables; objectives; assumptions; correlation;
    All these keywords.

    JEL classification:

    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism
    • Z3 - Other Special Topics - - Tourism Economics
    • Z32 - Other Special Topics - - Tourism Economics - - - Tourism and Development
    • C12 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Hypothesis Testing: General
    • C83 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Survey Methods; Sampling Methods

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