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Fiscal and Accounting Aspects Regarding the Gambling

Author

Listed:
  • Teodor Hada

    (“Bogdan Vodă†University of Cluj-Napoca)

  • Ionela Cornelia Cioca

    (“1st of December 1918†University of Alba Iulia)

Abstract

The purpose of the paper is to analyse the main fiscal and accounting aspects of gambling. The main objectives considered were the presentation from a theoretical point of view of the concept of gambling, the classification of gambling, the presentation of fees for the issuance of organization licenses and authorizations for the operation of gambling. It then continues with the presentation from a fiscal point of view of the aspects regarding the taxation and the declaration of the tax resulting from the development of these activities. Accounting for gambling operations is the next issue.

Suggested Citation

  • Teodor Hada & Ionela Cornelia Cioca, 2021. "Fiscal and Accounting Aspects Regarding the Gambling," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 757-765, August.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:757-765
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    More about this item

    Keywords

    gambling; accounting; fiscality;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q40 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - General
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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