Fiscal-Budgetary Measures with Impact on the Social Health Insurance System Introduced by Law No. 141/2025
Pages: 57-68
DOI: dx.doi.org/10.37945/cbr.2025.08.05
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Taxation
Particularities Regarding the Taxation of Cultural Workers
Pages: 46-56
DOI: dx.doi.org/10.37945/cbr.2025.07.05
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Comparative Analysis of the Amendments to VAT Rates Under Law No. 141/2025. VAT Accounting and Tax Treatment
Pages: 36-45
DOI: dx.doi.org/10.37945/cbr.2025.07.04
Statistics: views 77 / PDF DL 100 / PDF views 30
Income Taxation from Activity Provision in the Field of Medical/Dental Care
Pages: 41-53
DOI: dx.doi.org/10.37945/cbr.2025.06.05
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Accounting and Tax Treatment of Uncollected Receivables
Pages: 15-26
DOI: dx.doi.org/10.37945/cbr.2025.05.03
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Accounting and Tax Treatment of Management and Consulting Expenses
Pages: 27-36
DOI: dx.doi.org/10.37945/cbr.2025.05.04
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Tax Reductions Applicable to Corporate Income Tax in Romania
Pages: 35-43
DOI: dx.doi.org/10.37945/cbr.2025.04.04
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Tax Treatment of Income from Intellectual Property Rights
Pages: 44-53
DOI: dx.doi.org/10.37945/cbr.2025.04.05
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Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals
Pages: 60-72
DOI: dx.doi.org/10.37945/cbr.2025.03.06
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Single Return for 2025
Pages: 39-49
DOI: dx.doi.org/10.37945/cbr.2025.02.05
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Reporting in the Single Return of Income from Independent Activities Obtained in 2024 by Natural Persons
Pages: 37-48
DOI: dx.doi.org/10.37945/cbr.2025.01.05
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Forms, Methods and Tools for Conducting Tax Control
Pages: 49-58
DOI: dx.doi.org/10.37945/cbr.2025.01.06
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Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025
Pages: 46-58
DOI: dx.doi.org/10.37945/cbr.2024.12.06
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Clarifications on the Taxation of Micro-enterprises’ Income in the Context of the Amendment to the Methodological Norms for the Application of the Fiscal Code
Pages: 36-46
DOI: dx.doi.org/10.37945/cbr.2024.11.05
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Standard Audit File for Tax – SAF-T
Pages: 47-57
DOI: dx.doi.org/10.37945/cbr.2024.11.06
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The Impact of “Troubled Times” on Economic and Financial Legislation in Romania
Pages: 7-17
DOI: dx.doi.org/10.37945/cbr.2024.10.02
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Redirecting Amounts from Tax Owed by Companies for Sponsorships
Pages: 41-49
DOI: dx.doi.org/10.37945/cbr.2024.10.05
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The Influence of Income Tax Law on the Relationship Between Demographic Factors and Income Tax Compliance in Uganda
Pages: 64-73
DOI: dx.doi.org/10.37945/cbr.2024.10.07
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RO e-VAT, the IT System of National Strategic Interest for Combating Tax Evasion and Fraud
Pages: 33-38
DOI: dx.doi.org/10.37945/cbr.2024.09.04
Statistics: views 59 / PDF DL 165 / PDF views 40
Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System
Pages: 39-48
DOI: dx.doi.org/10.37945/cbr.2024.09.05
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The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper
Pages: 49-64
DOI: dx.doi.org/10.37945/cbr.2024.09.06
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Travel Allowances and Benefits under the Mobility Clause. Their Tax Treatment
Pages: 31-39
DOI: dx.doi.org/10.37945/cbr.2024.08.04
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Determinants of the Effective Tax Rate
Pages: 40-45
DOI: dx.doi.org/10.37945/cbr.2024.08.05
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Declarative and Payment Obligations for Social Health Insurance Contribution on Income from Independent Activities Carried Out by Natural Persons
Pages: 46-55
DOI: dx.doi.org/10.37945/cbr.2024.08.06
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Offences Removed from the Scope of the Prevention Law
Pages: 27-35
DOI: dx.doi.org/10.37945/cbr.2024.07.04
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Declarative and Payment Obligations Regarding the Taxation of Income from Independent Activities Carried Out Under Sports Activity Contracts
Pages: 30-40
DOI: dx.doi.org/10.37945/cbr.2024.06.04
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Comparative Analysis of the Notion of Related Enterprise by Reference to the Old and New Legislative Provisions Applicable to Micro-Enterprises
Pages: 36-47
DOI: dx.doi.org/10.37945/cbr.2024.04.04
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New Developments in the Taxation of the Income from Independent Activities for Which the Net Income is Determined on a Real Basis
Pages: 48-55
DOI: dx.doi.org/10.37945/cbr.2024.04.05
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Aspects Regarding the Related Enterprises
Pages: 42-49
DOI: dx.doi.org/10.37945/cbr.2024.03.05
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Rules for the Transition from the Income Taxation System of Micro-Enterprises to the Profit Tax
Pages: 50-61
DOI: dx.doi.org/10.37945/cbr.2024.03.06
Statistics: views 233 / PDF DL 378 / PDF views 151
Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices
Pages: 48-57
DOI: dx.doi.org/10.37945/cbr.2024.02.06
Statistics: views 337 / PDF DL 295 / PDF views 148
Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence
Pages: 2-10
DOI: dx.doi.org/10.37945/cbr.2024.01.01
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Single Return Corresponding to 2024
Pages: 31-42
DOI: dx.doi.org/10.37945/cbr.2024.01.04
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Non-Taxable Salary Benefits Granted to Employees in 2024
Pages: 43-48
DOI: dx.doi.org/10.37945/cbr.2024.01.05
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The Relationship Between Tax Pressure and Economic Crime
Pages: 49-58
DOI: dx.doi.org/10.37945/cbr.2024.01.06
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The Relationship Between Tax Pressure and Economic Crime
Pages: 6-15
DOI: dx.doi.org/10.37945/cbr.2023.12.02
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RO e-Factura National System, an Important Step for the Digital Transformation of the Relationship Between the Entrepreneur and the State
Pages: 45-53
DOI: dx.doi.org/10.37945/cbr.2023.12.06
Statistics: views 86 / PDF DL 204 / PDF views 51
New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024
Pages: 54-63
DOI: dx.doi.org/10.37945/cbr.2023.12.07
Statistics: views 436 / PDF DL 405 / PDF views 144
Taxation of Activities in the IT Field
Pages: 31-39
DOI: dx.doi.org/10.37945/cbr.2023.11.04
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Fiscal-Budgetary Measures for Providing Romania’s Financial Sustainability. The Impact on Limited Liability Companies/ Certified Natural Persons
Pages: 40-48
DOI: dx.doi.org/10.37945/cbr.2023.11.05
Statistics: views 304 / PDF DL 312 / PDF views 141
New Regulations Concerning the Social Health Insurance Contribution in Accordance with the Provisions of Law No. 296/2023
Pages: 42-48
DOI: dx.doi.org/10.37945/cbr.2023.10.05
Statistics: views 312 / PDF DL 365 / PDF views 112
Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights
Pages: 31-40
DOI: dx.doi.org/10.37945/cbr.2023.09.04
Statistics: views 110 / PDF DL 318 / PDF views 98
Declarative and Payment Obligations Regarding the Taxation of the Income Made by Independent Persons from Intellectual Property Rights
Pages: 23-31
DOI: dx.doi.org/10.37945/cbr.2023.08.04
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Declarative and Payment Obligations Regarding the Taxation of Income from the Lease of Agricultural Products from Personal Patrimony
Pages: 34-43
DOI: dx.doi.org/10.37945/cbr.2023.07.04
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Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year
Pages: 37-46
DOI: dx.doi.org/10.37945/cbr.2023.06.05
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News Regarding the Taxation of Authorized Natural Persons in 2023
Pages: 56-64
DOI: dx.doi.org/10.37945/cbr.2023.05.06
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The Taxation Mechanism of the Incomes Achieved by Exercising the Profession of Notary Public
Pages: 51-58
DOI: dx.doi.org/10.37945/cbr.2023.04.06
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Updates on the Taxation of Lease Income in 2023
Pages: 53-61
DOI: dx.doi.org/10.37945/cbr.2023.03.06
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Single Statement Corresponding to 2023
Pages: 50-61
DOI: dx.doi.org/10.37945/cbr.2023.02.06
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The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions
Pages: 42-49
DOI: dx.doi.org/10.37945/cbr.2023.01.05
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Analysis of the Decisive Factors of the VAT Gap
Pages: 50-57
DOI: dx.doi.org/10.37945/cbr.2023.01.06
Statistics: views 124 / PDF DL 284 / PDF views 88
The VAT Regime Regarding the Trading of Lands and Buildings
Pages: 43-54
DOI: dx.doi.org/10.37945/cbr.2022.12.05
Statistics: views 928 / PDF DL 718 / PDF views 361
Redirecting the Corporate Tax/the Microenterprises Income Tax for Making Sponsorships
Pages: 39-50
DOI: dx.doi.org/10.37945/cbr.2022.11.05
Statistics: views 318 / PDF DL 287 / PDF views 133
Study Regarding Certain Convergences and Divergences in the Communication Between Public Institutions and the Private Environment with Regard to the Tax Obligations and Statements
Pages: 51-64
DOI: dx.doi.org/10.37945/cbr.2022.11.06
Statistics: views 69 / PDF DL 202 / PDF views 25
New Regulations Regarding the Annual Calculation Basis of the Social Contributions Due by the Natural Persons who Earn a Non-Salary Income According to GO No. 16/2022
Pages: 23-33
DOI: dx.doi.org/10.37945/cbr.2022.10.04
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Analysis of the Decisive Factors of the VAT Gap
Pages: 34-41
DOI: dx.doi.org/10.37945/cbr.2022.10.05
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The New Method of Real Estate Properties Taxation – A Sustainable or Non-Sustainable Measure for the Romanian Business Environment
Pages: 42-47
DOI: dx.doi.org/10.37945/cbr.2022.10.06
Statistics: views 63 / PDF DL 161 / PDF views 27
Accounting and Fiscal Treatment Regarding the Travel Expenses
Pages: 44-54
DOI: dx.doi.org/10.37945/cbr.2022.09.05
Statistics: views 360 / PDF DL 439 / PDF views 161
New Regulations Regarding the Taxation of the Micro-Enterprises Incomes Starting with the Year 2023
Pages: 34-44
DOI: dx.doi.org/10.37945/cbr.2022.08.04
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Adjustment of Value-Added Tax
Pages: 24-34
DOI: dx.doi.org/10.37945/cbr.2022.07.03
Statistics: views 258 / PDF DL 522 / PDF views 157
Taxation of Revenues from Independent Activities Obtained by Performing Beauty/ Fitness Treatments Services
Pages: 21-29
DOI: dx.doi.org/10.37945/cbr.2022.06.03
Statistics: views 80 / PDF DL 198 / PDF views 41
Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers
Pages: 39-48
DOI: dx.doi.org/10.37945/cbr.2022.05.05
Statistics: views 74 / PDF DL 213 / PDF views 42
Aspects Regarding the Support of Non-Profit Entities/Places of Worship
Pages: 52-60
DOI: dx.doi.org/10.37945/cbr.2022.04.06
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Fiscal Obligations of the Associations Without Legal Personality Set Up Between Natural Persons
Pages: 37-47
DOI: dx.doi.org/10.37945/cbr.2022.03.05
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Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term
Pages: 42-49
DOI: dx.doi.org/10.37945/cbr.2022.02.05
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The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities
Pages: 58-66
DOI: dx.doi.org/10.37945/cbr.2022.02.07
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The Single Statement Corresponding to the Year 2022
Pages: 25-36
DOI: dx.doi.org/10.37945/cbr.2022.01.04
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Taxation of the Natural Persons’ Incomes Based on Income Rules
Pages: 37-43
DOI: dx.doi.org/10.37945/cbr.2022.01.05
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Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules
Pages: 53-60
DOI: dx.doi.org/10.37945/cbr.2022.01.07
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Input and Output in/from the VAT upon Collection System
Pages: 34-43
DOI: dx.doi.org/10.37945/cbr.2021.12.04
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Joint Venture and Value Added Tax Regime. Common Law Norms versus Fiscal Law Norms
Pages: 44-51
DOI: dx.doi.org/10.37945/cbr.2021.12.05
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SAF-T – The Reporting that Will Improve the Collection?
Pages: 52-56
DOI: dx.doi.org/10.37945/cbr.2021.12.06
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The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession
Pages: 33-41
DOI: dx.doi.org/10.37945/cbr.2021.11.05
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Business Digitalization, a Challenge for Taxation
Pages: 29-34
DOI: dx.doi.org/10.37945/cbr.2021.10.04
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Single Tax Rectifying Statement
Pages: 35-44
DOI: dx.doi.org/10.37945/cbr.2021.10.05
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Adjusting the Tax Base of the Value Added Tax
Pages: 22-32
DOI: dx.doi.org/10.37945/cbr.2021.09.03
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Tax Inspection
Pages: 33-44
DOI: dx.doi.org/10.37945/cbr.2021.09.04
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Direct Taxation in the European Union Countries (II)
Pages: 63-72
DOI: dx.doi.org/10.37945/cbr.2021.09.07
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The Taxation Mechanism for the Income Obtained Through Practice of the Lawyer Profession
Pages: 28-36
DOI: dx.doi.org/10.37945/cbr.2021.08.04
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The Taxation Regime of Enterprises: Income Tax vs. Revenue Tax
Pages: 37-44
DOI: dx.doi.org/10.37945/cbr.2021.08.05
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Direct Taxation in the European Union Countries (I)
Pages: 65-72
DOI: dx.doi.org/10.37945/cbr.2021.08.08
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Social Security Contribution (CAS) Owed by Natural Persons that Obtain Revenues from Independent Activities
Pages: 35-43
DOI: dx.doi.org/10.37945/cbr.2021.07.04
Statistics: views 119 / PDF DL 445 / PDF views 72
The Impact of COVID-19 on the Tax Policy in the European Union
Pages: 44-56
DOI: dx.doi.org/10.37945/cbr.2021.07.05
Statistics: views 80 / PDF DL 545 / PDF views 50
Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011
Pages: 46-53
DOI: dx.doi.org/10.37945/cbr.2021.06.06
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Comparative Analysis of Direct Taxation Rules from Different European Union Countries
Pages: 62-72
DOI: dx.doi.org/10.37945/cbr.2021.06.08
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The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology
Pages: 49-57
DOI: dx.doi.org/10.37945/cbr.2021.05.06
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Supporting the Non-Profit/Cult Organizations
Pages: 47-56
DOI: dx.doi.org/10.37945/cbr.2021.04.06
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Exemptions from the Payment of the Income Tax
Pages: 57-62
DOI: dx.doi.org/10.37945/cbr.2021.04.07
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Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions
Pages: 15-23
DOI: dx.doi.org/10.37945/cbr.2021.03.02
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The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities
Pages: 24-30
DOI: dx.doi.org/10.37945/cbr.2021.03.03
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The Consequences for the Romanian State Budget Generated Through the Inappropriate Interpretation/ Evading of the Civil and Tax Legislation in Relation to the Sale of Second-Hand Vehicles
Pages: 31-39
DOI: dx.doi.org/10.37945/cbr.2021.03.04
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Single Return for 2021
Pages: 44-52
DOI: dx.doi.org/10.37945/cbr.2021.02.05
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Quantitative Research Regarding the Impact of Amending the VAT Legislation on the Business Environment and on the Population
Pages: 53-63
DOI: dx.doi.org/10.37945/cbr.2021.02.06
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Statement 311
Pages: 39-48
DOI: dx.doi.org/10.37945/cbr.2021.01.05
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The Taxation of Income from Consultancy Activities Regarding the Accessing and Implementation of the Projects Financed by European Funds
Pages: 29-36
DOI: dx.doi.org/10.37945/cbr.2020.12.04
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The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures
Pages: 37-47
DOI: dx.doi.org/10.37945/cbr.2020.12.05
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National and International Fiscal Regulations on Value Added Tax (II)
Pages: 64-72
DOI: dx.doi.org/10.37945/cbr.2020.11.08
Statistics: views 131 / PDF DL 386 / PDF views 68
The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers
Pages: 27-37
DOI: dx.doi.org/10.37945/cbr.2020.10.04
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Taxation of Income from Professional Training Activities
Pages: 38-45
DOI: dx.doi.org/10.37945/cbr.2020.10.05
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National and International Fiscal Regulations on Value Added Tax (I)
Pages: 61-72
DOI: dx.doi.org/10.37945/cbr.2020.10.08
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International Double Taxation. Content, Consequences and Avoidance (II)
Pages: 61-72
DOI: dx.doi.org/10.37945/cbr.2020.09.07
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The Reverse Charge Mechanism
Pages: 45-52
DOI: dx.doi.org/10.37945/cbr.2020.08.06
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International Double Taxation. Content, Consequences and Avoidance (I)
Pages: 62-72
DOI: dx.doi.org/10.37945/cbr.2020.08.08
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Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System
Pages: 48-55
DOI: dx.doi.org/10.37945/cbr.2020.07.06
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The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts
Pages: 54-62
DOI: dx.doi.org/10.37945/cbr.2020.06.07
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Tax Measures Adopted in the Context of the Coronavirus Crisis
Pages: 44-52
DOI: dx.doi.org/10.37945/cbr.2020.05.05
Statistics: views 95 / PDF DL 409 / PDF views 42
The Mechanism for the Taxation of Investment Incomes
Pages: 53-62
DOI: dx.doi.org/10.37945/cbr.2020.05.06
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Form 230
Pages: 56-63
DOI: dx.doi.org/10.37945/cbr.2020.04.07
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The Single Return for the Year 2020
Pages: 43-53
DOI: dx.doi.org/10.37945/cbr.2020.03.05
Statistics: views 349 / PDF DL 763 / PDF views 85
The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights
Pages: 54-64
DOI: dx.doi.org/10.37945/cbr.2020.03.06
Statistics: views 114 / PDF DL 1334 / PDF views 94
The Taxation of Income Obtained from Practicing the Expert Accountant and Licensed Accountant Profession
Pages: 47-57
DOI: dx.doi.org/10.37945/cbr.2020.02.06
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The Tax Regime of Non-Profit Organisations
Pages: 58-66
DOI: dx.doi.org/10.37945/cbr.2020.02.07
Statistics: views 281 / PDF DL 3000 / PDF views 46
The Fiscal Burden in Relation to Income from Salaries. European Union Case Study
Pages: 42-47
Statistics: views 406 / PDF DL 686 / PDF views 179
Taxation for Individual Part-Time Contracts
Pages: 48-59
Statistics: views 283 / PDF DL 2583 / PDF views 60
