Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions

Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions

Number 3, March 2021  »  Taxation

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

Abstract: In this article we present income tax matters regarding the reporting of tax losses and tax redemptions through the reinvestment of profit or deduction of the acquisition cost of electronic cash registers, according to the Fiscal Code and the related Implementing rules.
Classification JEL: K34, M41 | Pages: 15-23

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