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The Accounting and Tax Regime Regarding Sponsorship

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

In the present article, we aim to present the accounting and tax regime regarding sponsorship. The tax regime will be described from the perspective of corporate tax, income tax for micro-enterprises and income tax for natural authorised persons, individual enterprises and family-owned enterprises. In the final part, we describe the implications of the VAT for the situations when the sponsorship consists of goods.

Suggested Citation

  • Lucian CERNUȘCA, 2020. "The Accounting and Tax Regime Regarding Sponsorship," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(2), pages 19-29, February.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:2:p:19-29
    DOI: 10.37945/cbr.2020.02.03
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    More about this item

    Keywords

    sponsorship; the recipient of the sponsorship; sponsor; Form 107;
    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

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