Home Volumul 2 PARTICULARITĂłI CONTABILE SI FISCALE ÎN COMPANIILE AERIENE

PARTICULARITĂłI CONTABILE SI FISCALE ÎN COMPANIILE AERIENE


Mihaela SteŃ
Universitatea de Vest “Vasile Goldis” – filiala Baia Mare, mihaelastet @yahoo.com
Abstract
Features of the activities in air transport enterprises determine some peculiarities of
accounting and tax treatments of these types of companies. The organization of airlines, the
types of benefits achieved by them, their specific costs, infrastructure management, are
some determinant elements for accounting and taxation of air transport companies.
Keywords: accounting, air transport, taxation

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