The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters
Number 2, February 2023 » Financial accounting and reporting
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.
Keywords:
mining royalty; exploitation of geothermal waters; financial guarantee for restoration of the environment; exploitation licence
Classification JEL: M41, K34 | Pages: 21-28
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