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Accounting And Fiscal Treatments Specific For The Lending Of Population Through Pawnshops

Author

Listed:
  • DINA IONELA CLAUDIA

    (Constantin Brancusi University of Targu Jiu, Romania)

  • MARICA VALERIA

    (Constantin Brancusi University of Targu Jiu, Romania)

  • BLENDEA MARIAN

    (Constantin Brancusi University of Targu Jiu, Romania)

Abstract

Considering the fact that in recent years, due to economic conditions in our country, lending to households through pawnshops experienced significant growth, in the next article we tried to highlight, both in terms of tax and accounting, the activity of these businesses. Thus, we have presented the possibilities that a pawnshop has in choosing VAT regime, either normal or used goods regime, and ending the paper by presenting the accounting involved in the work of pawnshops.

Suggested Citation

  • Dina Ionela Claudia & Marica Valeria & Blendea Marian, 2013. "Accounting And Fiscal Treatments Specific For The Lending Of Population Through Pawnshops," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 111-115, August.
    • Handle: RePEc:cbu:jrnlec:y:2013:v:4:p:111-115
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    References listed on IDEAS

    as
    1. Nicolae Ecobici & Lucia Popa-Paliu & Ionela-Claudia Dina, 2010. "Tax And Accounting Implications Of The Use Of Special Charge Scheme For Second-Hand Goods To The Pawn Shops In Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(2), pages 137-148.
    2. Paliu -Popa Lucia, 2013. "Accounting, An Essential Component Of The Information System," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 66-73, February.
    Full references (including those not matched with items on IDEAS)

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