The Accounting and Tax Regime Regarding Sponsorship

The Accounting and Tax Regime Regarding Sponsorship

Number 2, February 2020  »  Financial accounting and reporting

Professor Lucian Cernușca, PhD
"Aurel Vlaicu" University of Arad

Abstract: In the present article, we aim to present the accounting and tax regime regarding sponsorship. The tax regime will be described from the perspective of corporate tax, income tax for micro-enterprises and income tax for natural authorised persons, individual enterprises and family-owned enterprises. In the final part, we describe the implications of the VAT for the situations when the sponsorship consists of goods.
Classification JEL: M41, K34 | Pages: 19-29

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