?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.relation=https%3A%2F%2Fmpra.ub.uni-muenchen.de%2F12189%2F&rft.title=Fiscal+and+Book-Keeping+Issues+Regarding+Financing+Through+Leasing+System+in+European+Context&rft.creator=Paliu-Popa%2C+Lucia&rft.subject=O23+-+Fiscal+and+Monetary+Policy+in+Development&rft.subject=M41+-+Accounting&rft.subject=H87+-+International+Fiscal+Issues+%3B+International+Public+Goods&rft.subject=H3+-+Fiscal+Policies+and+Behavior+of+Economic+Agents&rft.description=The+legislative+modifications%2C+both+in+accounting%2Fbook-keeping+and+fiscal++manner%2C+influenced+the+leasing+which+is+known+in+our+country+as+a+modern+financing+technique+for+investments%2C+beeing+thus+an+alternative+of+economical+entities+financing.%0AStarting+from+the+rules+imposed+to+nobanking+financial+institutions+which+evolve+the+credit+activity+through+leasing%2C+related+to+organization+and+their+operation%2C+in+this+work+i+will+try+to+do+a+parallel+between+the+topic+registration+accounting+system+and+the+system+used+before+the+1+st+january+2006%2C+both+to+lodger+and+to+owner%2C+by+studing+the+influence+made+on+the+balance+sheet+situations+and+the+account+of+profit+and+loss%2C+pointing+also+the+taxing+dificulties+appeared+same+time+with++Romania+adherence+to+European+Union%2C+related+to+profit+taxation%2C+value+added+tax%2C+and+the+local+duties%2C+to+the+entities+level+which+achieve+leasing+operations+or+acquire+fixed+assets+in+leasing+conditions.&rft.date=2008-03-05&rft.type=MPRA+Paper&rft.type=NonPeerReviewed&rft.format=application%2Fpdf&rft.language=en&rft.identifier=https%3A%2F%2Fmpra.ub.uni-muenchen.de%2F12189%2F1%2FMPRA_paper_12189.pdf&rft.identifier=++Paliu-Popa%2C+Lucia++(2008)%3A+Fiscal+and+Book-Keeping+Issues+Regarding+Financing+Through+Leasing+System+in+European+Context.++Published+in%3A+Annals+of+the+%E2%80%9EConstantin+Br%C3%A2ncu%C5%9Fi%E2%80%9D+University+from+T%C3%A2rgu+Jiu%2C+Economy+Series++No.+1++(17+March+2008)%3A+pp.+271-284.++&rft.language=en