دورية أكاديمية
E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment
| العنوان: | E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment |
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| المؤلفون: | Elena STĂNCIULESCU |
| المصدر: | CECCAR Business Review, Vol 5, Iss 4, Pp 15-26 (2024) |
| بيانات النشر: | The Body of Expert and Licensed Accountants of Romania, 2024. |
| سنة النشر: | 2024 |
| المجموعة: | LCC:Economic history and conditions LCC:Finance |
| مصطلحات موضوعية: | e-commerce, authorized natural persons, single-entry bookkeeping, double-entry bookkeeping, Economic history and conditions, HC10-1085, Finance, HG1-9999 |
| الوصف: | Nowadays, more and more Romanians do their shopping online, accessing various websites where individual persons/legal entities display the products they want to sell. Thus, it can be seen that the field of electronic commerce is gaining more and more ground, to the detriment of the traditional one. In this article we aim to present the accounting and tax treatment of online trading activities carried out by authorized natural persons and how to proceed when deciding to switch from single-entry bookkeeping to double-entry bookkeeping. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Romanian; Moldavian; Moldovan |
| تدمد: | 2668-8921 |
| Relation: | https://www.ceccarbusinessreview.ro/e-commerce-activities-carried-out-by-natural-persons-accounting-and-tax-treatment-a381d/download-PDF/; https://doaj.org/toc/2668-8921 |
| DOI: | 10.37945/cbr.2024.04.02 |
| URL الوصول: | https://doaj.org/article/c07a2a5394924fd18b757a537a7cfd0e |
| رقم الأكسشن: | edsdoj.07a2a5394924fd18b757a537a7cfd0e |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 26688921 |
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| DOI: | 10.37945/cbr.2024.04.02 |