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Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources

Author

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  • Cristina NICOLAESCU

    ("Aurel Vlaicu" University of Arad)

Abstract
Considering the particular and special nature of the activity of exploitation of mineral resources undertaken both underground (mines) and on the surface (ballasts/quarries), this article aims is to analyse the specific legal and fiscal aspects related to this activity, as well as the specific accounting procedures involved. To this end, the article summarizes the main regulatory acts governing the activity of exploration and exploitation of mineral resources from a legal and fiscal point of view. Another purpose of the paper is to provide solutions to account for the economic operations specific to these activities based on an international experience in this field.

Suggested Citation

  • Cristina NICOLAESCU, 2021. "Study Regarding the Accounting and Taxation of Exploration for and Evaluation of Mineral Resources," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(1), pages 11-19, January.
    • Handle: RePEc:ahd:journl:v:2:y:2021:i:1:p:11-19
    DOI: 10.37945/cbr.2021.01.02
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    More about this item

    Keywords

    accounting; exploitation of mineral resources; taxation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • L72 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - Mining, Extraction, and Refining: Other Nonrenewable Resources

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