IMPOZITUL PE VENITURILE MICROINTREPRINDERILOR
MICRO-ENTERPRISE INCOME TAX

Summary/Abstract: The drafting of this article started from the need to correctly determine the result of exercise of microenterprises in our country. The result of the exercise is one of the most important indicators of the performance of economic entities. The tax regime of micro-enterprises is advantageous for the economic entities that fall within its scope. It is therefore very important to know the criteria that must be met for an economic entity to fall into this category, as well as how to get out of this category. At the same time, we need to consider the taxation mechanism in the framework of the micro-enterprise income tax in order to be able to determine correctly, from a tax point of view, the tax due and the result for the year.

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