Impozitarea veniturilor persoanelor fizice pe bază de norme de venit
Numărul 1, ianuarie 2022 » Fiscalitate
Rezumat: 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.
Termeni-cheie:
persoană fizică autorizată; impozit pe bază de norme de venit; venit estimat; declarația unică
Clasificare JEL: K34 | Pagini: 37-43
Statistică:
vizualizări rezumat 186 |
descărcări PDF 722 |
vizualizări PDF 84
