Impozitarea veniturilor din activitatea de formare profesională
Taxation of Income from Professional Training Activities

Summary/Abstract: The present article discusses a series of conceptual and applied aspects regarding the taxation of income for those tax payers who undertake professional training activities as trainers. The trainers can perform their activities as registered freelancers or individual enterprises or they can be employed on a full or part-time contract. If they perform their activities as a registered freelancer/individual enterprise, the annual income can be determined in the actual income system, based on the accounting data, or based on the income bracket. The case studies present the taxation mechanism for the income obtained from independent activities for tax payers that perform professional training activities as trainers.

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