%0 Journal Article
%T PARTICULAR CASES REGARDING THE ACCOUNTING AND FISCALITY OF INCOME
%A MARCELA BENGESCU
%J Lucr£¿ri £¿tiin£¿ifice : Management Agricol
%D 2009
%I 
%X This paper addresses the accounting and fiscal aspects of the sole associate¡¯s allowance conferred during holidays. With a view to arguing the settlement of the issue addressed herein, in this paper we have made references to the legislative texts currently in force.
%K Allowance
%K sole-associate
%K social contributions
%K tax
%K statement
%U HTTP://WWW.USAB-TM.RO/PDF/2009/XI3/FINANTE09_01.PDF