TAXATION AND ACCOUNTANCY OF INCOMES FROM REAL ESTATE LEASES

MARCELA BENGESCU BENGESCU, DIANA BRINZA BRINZA

Abstract


This paper aims to synthesize the accounting and tax aspects concerning the lease of real estate properties.  The cases analyzed herein refer both to natural and legal persons

Keywords


lease agreement; income from; leases, tax; single-entry bookkeeping; double-entry bookkeeping

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Copyright (c) 2015 MARCELA BENGESCU BENGESCU, DIANA BRINZA BRINZA

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania

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