Analiză sintetică asupra modificărilor fiscale privind impozitul pe venitul microîntreprinderilor
Synthetic analysis of fiscal changes regarding the income tax of microenterprises
Author(s): Maria Laiu-TincuSubject(s): Constitutional Law, Law on Economics, Court case, Administrative Law
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: microenterprises; legal qualifications; microenterprise income tax; tax optimization;
Summary/Abstract: A veritable "legislative package" has recently been put in place, with several measurable changes to tax provisions introduced by Law no. 370/2022 regarding the approval of Ordinance of Government no. 16/2022, with a significant impact for taxpayers from 1 January 2023. This paper aims to analyze the changes to the income tax on microenterprises by attempting to capture the tax legislator's viewpoint and its "diligence" in adapting tax rules to the dynamics of social relations. Another question that prompts this study and which we have sought to answer is to what extent the taxpayer's right to choose between applying corporation tax or income tax on microenterprises is still an instrument of tax optimization in this context of new changes.
Journal: Analele Științifice ale Universităţii Alexandru Ioan Cuza din Iași, seria Ştiinţe Juridice
- Issue Year: LXIX/2023
- Issue No: 1
- Page Range: 175-185
- Page Count: 11
- Language: Romanian