Legal Ecotax On Its Accounting And Disclosure
AbstractIn recent years, Romania has faced the problem of massive volume of packaging waste especially packaging sales type bags- which are found largely abandoned in the environment. Increasing at an alarming rate of consumption of market bags manufactured from materials hardly biodegradable, at least 100 years, led to generating large quantities of hardly biodegradable waste. Over two billion bags are consumed annually, having an average duration of use of 15 minutes, but the degree of environmentally damage is very high. The introduction of a fee called ecotax, is for reducing consumption by discouraging the distribution of such packages for free and, not the least, to encourage the production of packaging biodegradable materials or recyclable materials. As we are typically used, each of our legislative approach raises questions such as: who imposed a new tax and why, who is required to calculate and pay the ecotax, but mostly, which is its accounting treatment and tax treatment?
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Bibliographic InfoArticle provided by University of Craiova, Faculty of Economics and Business Administration in its journal Revista Tinerior Economisti(The Young Economists Journal).
Volume (Year): 1 (2010)
Issue (Month): 14S (April)
biodegradable materials; ecological tax; refuse; packages;
Find related papers by JEL classification:
- Q48 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - Government Policy
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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