ASPECTE CONTABILE ŞI FISCALE ÎN ACTIVITĂŢILE DE TRANSPORT
ACCOUNTING AND TAX ISSUES IN TRANSPORT ACTIVITIES

Summary/Abstract: The transport, being an activity with distinctive peculiarities, besides the technical aspects which are involved in, reveals a series of particular elements in what it concerns the accounting of different operations of this process. The fiscal implications in the capital accounting, in assessment of specific inventories of transportation companies, taxes, duties and contributions of transporters to public budgets are some relevant aspects, whose analyze is important in optimization of fiscal duty level.

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