The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters

The Accounting and Fiscal Treatment of Mining Royalties in the Case of Entities that Carry Out Exploitation Activities of Geothermal Waters

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 ca...

Full description

Bibliographic Details
Main Authors: Delia DAVID, Ștefania Amalia NICOARĂ, Luminița PĂIUȘAN
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2023-03-01
Series:CECCAR Business Review
Subjects:
mining royalty
exploitation of geothermal waters
financial guarantee for restoration of the environment
exploitation licence
Online Access: https://www.ceccarbusinessreview.ro/the-accounting-and-fiscal-treatment-of-mining-royalties-in-the-case-of-entities-that-carry-out-exploitation-activities-of-geothermal-waters-a284d/download-PDF/

Internet

https://www.ceccarbusinessreview.ro/the-accounting-and-fiscal-treatment-of-mining-royalties-in-the-case-of-entities-that-carry-out-exploitation-activities-of-geothermal-waters-a284d/download-PDF/

Similar Items