PARTICULARITĂŢI CONTABILE ŞI FISCALE ÎN COMPANIILE AERIENE
ACCOUNTING AND TAX PARTICULARS IN AIRLINE COMPANIES

Summary/Abstract: Features of the activities in air transport enterprises determine some peculiarities of accounting and tax treatments of these types of companies. The organization of airlines, the types of benefits achieved by them, their specific costs, infrastructure management, are some determinant elements for accounting and taxation of air transport companies.

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