Exemptions from the Payment of the Income Tax

Exemptions from the Payment of the Income Tax

Number 4, April 2021  »  Taxation

Associate Professor Mirela Păunescu, PhD
Associate Professor Adriana Florina Popa, PhD
Lecturer Radu Ciobanu, PhD
Bucharest University of Economic Studies

Abstract: Those who benefit from income obtained through salaries owe a final monthly tax that is calculated and deducted at source by the income payers. In this article, we present aspects regarding exemptions from the payment of income tax according to the Fiscal Code and the related Implementing Rules, alongside a series of examples, in order to provide the best understanding as possible.
Classification JEL: K34 | Pages: 57-62

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