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Accounting and Tax Rules on Specific Tax (HoReCA) - Application - Elimination in the Post-Pandemic Period and with an Economy Threatened by the Crisis of the War of Aggression in Ukraine

Author

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  • Gabriela Sandu

    (Lecturer Ph.D., “Petre Andrei†University of Iasi, Romania)

Abstract

The negative effects of the SARS-CoV-2 pandemic have been felt on the HoReCa industry. The specific tax is removed from the taxation possibilities from 1 January 2023, after five years of application, leaving it up to these taxpayers to choose the best type of taxation. And this is why the government intervened in facilitating taxation, not imposing conditions on the choice of tax on the income of micro-enterprises.

Suggested Citation

  • Gabriela Sandu, 2022. "Accounting and Tax Rules on Specific Tax (HoReCA) - Application - Elimination in the Post-Pandemic Period and with an Economy Threatened by the Crisis of the War of Aggression in Ukraine," Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Scien, Editura Lumen, Department of Economics, vol. 30, pages 230-235, December.
    • Handle: RePEc:lum:rev11d:v:30:y:2022:i::p:230-235
    DOI: https://doi.org/10.18662/upalaw/102
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    More about this item

    Keywords

    HoReCa industry; tax facilities; microenterprise income tax; profit tax; specific HoReCa tax;
    All these keywords.

    JEL classification:

    • K1 - Law and Economics - - Basic Areas of Law
    • K2 - Law and Economics - - Regulation and Business Law
    • K4 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior

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