THE FISCAL IMPLICATIONS REGARDING THE GRANTING OF GIFT VOUCHERS WITHIN THE MARKETING ACTIONS
Autor (i): Boiţă, Marius1 Păiuşan, Luminiţa
JEL: M31, M41, M51
Cuvinte cheie: gift vouchers, marketing, salary contributions, income tax, budget
Abstract:
The present paper aims through a study, to highlight the type of method of evading taxes and duties to the consolidated state budget, by granting gift vouchers, as part of a marketing and product promotion campaign, to individuals who they did not have the quality of employees of the company. The purpose of this research is to identify and study the reasons for granting gift vouchers, in marketing actions and the consequences of incorrect interpretation / application of legislation. Through the research carried out, it was found that the phenomenon of granting gift vouchers currently has a significant impact on the Romanian economic and social reality. In order to reduce the phenomenon of circumvention, a monitoring, surveillance and control mechanism should be more firmly established, as well as the amendment of legislation, which is a consequence of inaccuracies or imperfections of laws. Non-taxation by withholding and transferring contributions to the consolidated state budget is a violation of legislation and a decrease in the consolidated state budget. Following the study, it resulted that the granting of gift vouchers is in fact an additional remuneration granted to employees of distributors strictly for carrying out the activities for which they are employed by them, being a disguised form of payment of salary rights.
The present paper aims through a study, to highlight the type of method of evading taxes and duties to the consolidated state budget, by granting gift vouchers, as part of a marketing and product promotion campaign, to individuals who they did not have the quality of employees of the company. The purpose of this research is to identify and study the reasons for granting gift vouchers, in marketing actions and the consequences of incorrect interpretation / application of legislation. Through the research carried out, it was found that the phenomenon of granting gift vouchers currently has a significant impact on the Romanian economic and social reality. In order to reduce the phenomenon of circumvention, a monitoring, surveillance and control mechanism should be more firmly established, as well as the amendment of legislation, which is a consequence of inaccuracies or imperfections of laws. Non-taxation by withholding and transferring contributions to the consolidated state budget is a violation of legislation and a decrease in the consolidated state budget. Following the study, it resulted that the granting of gift vouchers is in fact an additional remuneration granted to employees of distributors strictly for carrying out the activities for which they are employed by them, being a disguised form of payment of salary rights.
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