IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Tax And Accounting Implications Of The Use Of Special Charge Scheme For Second-Hand Goods To The Pawn Shops In Romania

Listed author(s):
  • Nicolae Ecobici


    (“Constantin Brâncuşi” University of Târgu Jiu, Romania)

  • Lucia Popa-Paliu


    (“Constantin Brâncuşi” University of Târgu Jiu, Romania)

  • Ionela-Claudia Dina


    (“Constantin Brâncuşi” University of Târgu Jiu, Romania)

In the same time with the crisis deepening in Romania, pawn businesses are also growing. In this paper we discussed several issues concerning the choice of the scheme of registration and determination of value added tax at Pawn Shops, together with the tax and accounting implications of this choice. Therefore, we presented the theoretical aspects regarding the likelihood of Pawn Shops to choose the special scheme for second-hand goods, as they are covered by the Fiscal Code. At the end of this paper we presented based on an example the tax and accounting implications of such special scheme as compared with the “normal” scheme regarding VAT at the Pawn Shops in Romania.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

Article provided by University of Petrosani, Romania in its journal Annals of the University of Petrosani - Economics.

Volume (Year): 10 (2010)
Issue (Month): 2 ()
Pages: 137-148

in new window

Handle: RePEc:pet:annals:v:10:y:2010:i:2:p:137-148
Contact details of provider: Web page:

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:pet:annals:v:10:y:2010:i:2:p:137-148. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Imola Driga)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.