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

Author

Listed:
  • 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)

Abstract

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.

Suggested Citation

  • Nicolae Ecobici & Lucia Popa-Paliu & Ionela-Claudia Dina, 2010. "Tax And Accounting Implications Of The Use Of Special Charge Scheme For Second-Hand Goods To The Pawn Shops In Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(2), pages 137-148.
  • Handle: RePEc:pet:annals:v:10:y:2010:i:2:p:137-148
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    Cited by:

    1. Dina Ionela Claudia & Marica Valeria & Blendea Marian, 2013. "Accounting And Fiscal Treatments Specific For The Lending Of Population Through Pawnshops," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 111-115, August.
    2. Nicolae Ecobici, 2017. "Determining Vat Pro Rate. Case Study At A Pawnshop In Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 91-94, February.

    More about this item

    Keywords

    Pawn Shops; special charge scheme; normal charge scheme; second-hand goods; VAT; tax implications; accounting records;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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