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The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters

Author

Listed:
  • Delia DAVID

    ("Vasile Goldiș" Western University of Arad)

  • Ștefania Amalia NICOARĂ

    ("Vasile Goldiș" Western University of Arad)

  • Luminița PĂIUȘAN

    ("Vasile Goldiș" Western University of Arad)

Abstract

This article aims to present the characteristics of accounting and taxation of the mineral resources exploitation activity, particularly the exploitation of geothermal waters. This economic activity has a series of particularities, and our goal is to summarize the legal framework and to provide a case study that should emphasize, from the point of view of accounting and taxation, the practical implementation of legal provisions.

Suggested Citation

  • Delia DAVID & Ștefania Amalia NICOARĂ & Luminița PĂIUȘAN, 2023. "The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(2), pages 21-28, February.
    • Handle: RePEc:ahd:journl:v:4:y:2023:i:2:p:21-28
    DOI: 10.37945/cbr.2023.02.03
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    More about this item

    Keywords

    mining royalty; exploitation of geothermal waters; financial guarantee for restoration of the environment; exploitation licence;
    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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