Publication: The accounting and tax practice of gambling
Date
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
CIUBOTARIU, Marius, HAISAN, Adriana-Ioana, KUSTRON, Teodora. The accounting and tax practice of gambling. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 45-52. ISBN 978-9975-75-895-6.
Lately, gambling activity attracts an increasing number of users, which inevitably leads to a growing turnover for these operators. The purpose of this paper is to analyze the accounting and tax practices related to these activities so different from the rest of the exploitation activities but also determined by the fact that they are exposed to a high level of tax evasion. JEL: M 41, H26
Lately, gambling activity attracts an increasing number of users, which inevitably leads to a growing turnover for these operators. The purpose of this paper is to analyze the accounting and tax practices related to these activities so different from the rest of the exploitation activities but also determined by the fact that they are exposed to a high level of tax evasion. JEL: M 41, H26
Keywords
gambling, tax evasion, accounting policies