Impozitarea veniturilor persoanelor fizice pe bază de norme de venit
Taxation of the Natural Persons’ Incomes Based on Income Rules
Author(s): Delia David, Luminiţa Păiuşan, Ștefania Amalia JimonSubject(s): Economy, Public Law, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, Human Resources in Economy
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: self-employed person; tax based on income rules; estimated income; single statement;
Summary/Abstract: The purpose of this paper is to present the specific features of income taxation of the self-employed population, based on income thresholds. Income thresholds are a fixed amount established by the General Regional Directorates of Public Finances for several economic activities performed by self-employed population and represent the taxation base for the income tax of self-employed persons. Our objective is to provide some guidelines on this method of taxation, given the increase of self-employment in recent years in Romania.
Journal: CECCAR Business Review
- Issue Year: 3/2022
- Issue No: 1
- Page Range: 37-43
- Page Count: 7
- Language: Romanian