Fiscal and Accounting Aspects Regarding the Gambling

Abstract

The purpose of the paper is to analyse the main fiscal and accounting aspects of gambling. The main objectives considered were the presentation from a theoretical point of view of the concept of gambling, the classification of gambling, the presentation of fees for the issuance of organization licenses and authorizations for the operation of gambling. It then continues with the presentation from a fiscal point of view of the aspects regarding the taxation and the declaration of the tax resulting from the development of these activities. Accounting for gambling operations is the next issue.

Keywords

• gambling
• accounting
• fiscality