Taxation / CECCAR Business Review

Pages: 27-40

Number 12, December 2025

DOI: dx.doi.org/10.37945/cbr.2025.12.04

Statistics: views 20 / PDF DL 21 / PDF views 7

Abstract | PDF (285.04 KB)

Amendments Regarding Income Tax and Mandatory Social Contributions Made to the Fiscal Code by Law No. 239/2025 and GEO No. 89/2025

Pages: 41-51

Number 12, December 2025

DOI: dx.doi.org/10.37945/cbr.2025.12.05

Statistics: views 85 / PDF DL 1133 / PDF views 48

Abstract | PDF (248.80 KB)

VAT Treatment for Intra-Community Purchases of Used Vehicles

Pages: 38-49

Number 11, November 2025

DOI: dx.doi.org/10.37945/cbr.2025.11.04

Statistics: views 74 / PDF DL 1100 / PDF views 55

Abstract | PDF (228.01 KB)

Fiscal-Budgetary Measures with an Impact on Income Tax Introduced by Law No. 141/2025

Pages: 40-51

Number 10, October 2025

DOI: dx.doi.org/10.37945/cbr.2025.10.05

Statistics: views 62 / PDF DL 117 / PDF views 46

Abstract | PDF (263.77 KB)

Fiscal-Budgetary Measures with Impact on the Social Health Insurance System Introduced by Law No. 141/2025

Pages: 57-68

Number 8, August 2025

DOI: dx.doi.org/10.37945/cbr.2025.08.05

Statistics: views 119 / PDF DL 1230 / PDF views 78

Abstract | PDF (248.78 KB)

Particularities Regarding the Taxation of Cultural Workers

Pages: 46-56

Number 7, July 2025

DOI: dx.doi.org/10.37945/cbr.2025.07.05

Statistics: views 88 / PDF DL 697 / PDF views 44

Abstract | PDF (252.05 KB)

Comparative Analysis of the Amendments to VAT Rates Under Law No. 141/2025. VAT Accounting and Tax Treatment

Pages: 36-45

Number 7, July 2025

DOI: dx.doi.org/10.37945/cbr.2025.07.04

Statistics: views 101 / PDF DL 182 / PDF views 36

Abstract | PDF (213.27 KB)

Income Taxation from Activity Provision in the Field of Medical/Dental Care

Pages: 41-53

Number 6, June 2025

DOI: dx.doi.org/10.37945/cbr.2025.06.05

Statistics: views 76 / PDF DL 562 / PDF views 40

Abstract | PDF (238.23 KB)

Accounting and Tax Treatment of Uncollected Receivables

Pages: 15-26

Number 5, May 2025

DOI: dx.doi.org/10.37945/cbr.2025.05.03

Statistics: views 97 / PDF DL 1125 / PDF views 193

Abstract | PDF (226.85 KB)

Accounting and Tax Treatment of Management and Consulting Expenses

Delia David

Pages: 27-36

Number 5, May 2025

DOI: dx.doi.org/10.37945/cbr.2025.05.04

Statistics: views 59 / PDF DL 272 / PDF views 85

Abstract | PDF (248.89 KB)

Tax Reductions Applicable to Corporate Income Tax in Romania

Pages: 35-43

Number 4, April 2025

DOI: dx.doi.org/10.37945/cbr.2025.04.04

Statistics: views 90 / PDF DL 233 / PDF views 43

Abstract | PDF (201.09 KB)

Tax Treatment of Income from Intellectual Property Rights

Pages: 44-53

Number 4, April 2025

DOI: dx.doi.org/10.37945/cbr.2025.04.05

Statistics: views 49 / PDF DL 449 / PDF views 32

Abstract | PDF (210.07 KB)

Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals

Pages: 60-72

Number 3, March 2025

DOI: dx.doi.org/10.37945/cbr.2025.03.06

Statistics: views 97 / PDF DL 647 / PDF views 48

Abstract | PDF (221.24 KB)

Single Return for 2025

Pages: 39-49

Number 2, February 2025

DOI: dx.doi.org/10.37945/cbr.2025.02.05

Statistics: views 113 / PDF DL 994 / PDF views 90

Abstract | PDF (217.52 KB)

Reporting in the Single Return of Income from Independent Activities Obtained in 2024 by Natural Persons

Pages: 37-48

Number 1, January 2025

DOI: dx.doi.org/10.37945/cbr.2025.01.05

Statistics: views 116 / PDF DL 937 / PDF views 68

Abstract | PDF (202.85 KB)

Forms, Methods and Tools for Conducting Tax Control

Pages: 49-58

Number 1, January 2025

DOI: dx.doi.org/10.37945/cbr.2025.01.06

Statistics: views 57 / PDF DL 205 / PDF views 28

Abstract | PDF (223.51 KB)

Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025

Pages: 46-58

Number 12, December 2024

DOI: dx.doi.org/10.37945/cbr.2024.12.06

Statistics: views 155 / PDF DL 1718 / PDF views 210

Abstract | PDF (235.85 KB)

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

Number 11, November 2024

DOI: dx.doi.org/10.37945/cbr.2024.11.05

Statistics: views 116 / PDF DL 448 / PDF views 112

Abstract | PDF (257.55 KB)

Standard Audit File for Tax – SAF-T

Claudia-Florina Botar

Pages: 47-57

Number 11, November 2024

DOI: dx.doi.org/10.37945/cbr.2024.11.06

Statistics: views 66 / PDF DL 453 / PDF views 255

Abstract | PDF (220.32 KB)

The Impact of “Troubled Times” on Economic and Financial Legislation in Romania

Pages: 7-17

Number 10, October 2024

DOI: dx.doi.org/10.37945/cbr.2024.10.02

Statistics: views 41 / PDF DL 211 / PDF views 23

Abstract | PDF (240.96 KB)

Redirecting Amounts from Tax Owed by Companies for Sponsorships

Pages: 41-49

Number 10, October 2024

DOI: dx.doi.org/10.37945/cbr.2024.10.05

Statistics: views 82 / PDF DL 237 / PDF views 61

Abstract | PDF (210.33 KB)

The Influence of Income Tax Law on the Relationship Between Demographic Factors and Income Tax Compliance in Uganda

Isaac Peter Otai

Pages: 64-73

Number 10, October 2024

DOI: dx.doi.org/10.37945/cbr.2024.10.07

Statistics: views 26 / PDF DL 247 / PDF views 7

Abstract | PDF (254.68 KB)

RO e-VAT, the IT System of National Strategic Interest for Combating Tax Evasion and Fraud

Daniela-Nicoleta Sahlian, Silviu Cornel Virgil Chiriac, Radu Ciobanu, Maria Teodora Vuță

Pages: 33-38

Number 9, September 2024

DOI: dx.doi.org/10.37945/cbr.2024.09.04

Statistics: views 66 / PDF DL 219 / PDF views 44

Abstract | PDF (189.35 KB)

Luxury Tax and Wealth Tax – Between Transparency and Sustainability of the Tax System

Faustine Juma Masunga

Pages: 39-48

Number 9, September 2024

DOI: dx.doi.org/10.37945/cbr.2024.09.05

Statistics: views 58 / PDF DL 232 / PDF views 33

Abstract | PDF (262.86 KB)

The Nexus of Quality of the e-Tax System, Taxpayers’ Attitude, Multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper

Pages: 49-64

Number 9, September 2024

DOI: dx.doi.org/10.37945/cbr.2024.09.06

Statistics: views 29 / PDF DL 228 / PDF views 11

Abstract | PDF (349.94 KB)

Travel Allowances and Benefits under the Mobility Clause. Their Tax Treatment

Radu Ciobanu, Adriana Florina Popa, Daniela-Nicoleta Sahlian

Pages: 31-39

Number 8, August 2024

DOI: dx.doi.org/10.37945/cbr.2024.08.04

Statistics: views 88 / PDF DL 474 / PDF views 215

Abstract | PDF (204.89 KB)

Determinants of the Effective Tax Rate

Pages: 40-45

Number 8, August 2024

DOI: dx.doi.org/10.37945/cbr.2024.08.05

Statistics: views 87 / PDF DL 280 / PDF views 61

Abstract | PDF (200.77 KB)

Declarative and Payment Obligations for Social Health Insurance Contribution on Income from Independent Activities Carried Out by Natural Persons

Pages: 46-55

Number 8, August 2024

DOI: dx.doi.org/10.37945/cbr.2024.08.06

Statistics: views 73 / PDF DL 300 / PDF views 37

Abstract | PDF (220.49 KB)

Offences Removed from the Scope of the Prevention Law

Pages: 27-35

Number 7, July 2024

DOI: dx.doi.org/10.37945/cbr.2024.07.04

Statistics: views 37 / PDF DL 219 / PDF views 67

Abstract | PDF (212.19 KB)

Declarative and Payment Obligations Regarding the Taxation of Income from Independent Activities Carried Out Under Sports Activity Contracts

Pages: 30-40

Number 6, June 2024

DOI: dx.doi.org/10.37945/cbr.2024.06.04

Statistics: views 214 / PDF DL 299 / PDF views 84

Abstract | PDF (239.89 KB)

Comparative Analysis of the Notion of Related Enterprise by Reference to the Old and New Legislative Provisions Applicable to Micro-Enterprises

Mirela Păunescu

Pages: 36-47

Number 4, April 2024

DOI: dx.doi.org/10.37945/cbr.2024.04.04

Statistics: views 93 / PDF DL 248 / PDF views 36

Abstract | PDF (270.63 KB)

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

Number 4, April 2024

DOI: dx.doi.org/10.37945/cbr.2024.04.05

Statistics: views 242 / PDF DL 308 / PDF views 83

Abstract | PDF (206.44 KB)

Aspects Regarding the Related Enterprises

Diana-Gabriela Pohață

Pages: 42-49

Number 3, March 2024

DOI: dx.doi.org/10.37945/cbr.2024.03.05

Statistics: views 320 / PDF DL 919 / PDF views 104

Abstract | PDF (206.09 KB)

Rules for the Transition from the Income Taxation System of Micro-Enterprises to the Profit Tax

Pages: 50-61

Number 3, March 2024

DOI: dx.doi.org/10.37945/cbr.2024.03.06

Statistics: views 242 / PDF DL 422 / PDF views 156

Abstract | PDF (260.11 KB)

Taxing the Incomes Obtained by Expert Accountants and Licensed Accountants Within Their Own Accounting Offices

Adriana Florina Popa, Gabriel Viorel Raita

Pages: 48-57

Number 2, February 2024

DOI: dx.doi.org/10.37945/cbr.2024.02.06

Statistics: views 351 / PDF DL 353 / PDF views 153

Abstract | PDF (215.27 KB)

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

Statistics: views 274 / PDF DL 382 / PDF views 166

Abstract | PDF (253.14 KB)

Single Return Corresponding to 2024

Pages: 31-42

DOI: dx.doi.org/10.37945/cbr.2024.01.04

Statistics: views 140 / PDF DL 285 / PDF views 42

Abstract | PDF (227.50 KB)

Non-Taxable Salary Benefits Granted to Employees in 2024

Pages: 43-48

Gabriela Anghel (Constantin), Cristina-Elena Poenaru (Florea)

DOI: dx.doi.org/10.37945/cbr.2024.01.05

Statistics: views 238 / PDF DL 374 / PDF views 134

Abstract | PDF (196.11 KB)

The Relationship Between Tax Pressure and Economic Crime

Pages: 49-58

Gabriela Anghel (Constantin), Cristina-Elena Poenaru (Florea)

DOI: dx.doi.org/10.37945/cbr.2024.01.06

Statistics: views 82 / PDF DL 216 / PDF views 26

Abstract | PDF (229.26 KB)

The Relationship Between Tax Pressure and Economic Crime

Pages: 6-15

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.02

Statistics: views 89 / PDF DL 292 / PDF views 84

Abstract | PDF (242.67 KB)

RO e-Factura National System, an Important Step for the Digital Transformation of the Relationship Between the Entrepreneur and the State

Pages: 45-53

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.06

Statistics: views 91 / PDF DL 244 / PDF views 54

Abstract | PDF (232.65 KB)

New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024

Pages: 54-63

Number 12, December 2023

DOI: dx.doi.org/10.37945/cbr.2023.12.07

Statistics: views 441 / PDF DL 446 / PDF views 145

Abstract | PDF (225.47 KB)

Taxation of Activities in the IT Field

Pages: 31-39

Number 11, November 2023

DOI: dx.doi.org/10.37945/cbr.2023.11.04

Statistics: views 168 / PDF DL 299 / PDF views 62

Abstract | PDF (215.09 KB)

Fiscal-Budgetary Measures for Providing Romania’s Financial Sustainability. The Impact on Limited Liability Companies/ Certified Natural Persons

Pages: 40-48

Number 11, November 2023

DOI: dx.doi.org/10.37945/cbr.2023.11.05

Statistics: views 308 / PDF DL 366 / PDF views 143

Abstract | PDF (223.11 KB)

New Regulations Concerning the Social Health Insurance Contribution in Accordance with the Provisions of Law No. 296/2023

Pages: 42-48

Number 10, October 2023

DOI: dx.doi.org/10.37945/cbr.2023.10.05

Statistics: views 315 / PDF DL 429 / PDF views 112

Abstract | PDF (205.50 KB)

Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights

Pages: 31-40

Number 9, September 2023

DOI: dx.doi.org/10.37945/cbr.2023.09.04

Statistics: views 117 / PDF DL 371 / PDF views 98

Abstract | PDF (212.12 KB)

Declarative and Payment Obligations Regarding the Taxation of the Income Made by Independent Persons from Intellectual Property Rights

Pages: 23-31

Number 8, August 2023

DOI: dx.doi.org/10.37945/cbr.2023.08.04

Statistics: views 181 / PDF DL 310 / PDF views 79

Abstract | PDF (211.54 KB)

Declarative and Payment Obligations Regarding the Taxation of Income from the Lease of Agricultural Products from Personal Patrimony

Pages: 34-43

Number 7, July 2023

DOI: dx.doi.org/10.37945/cbr.2023.07.04

Statistics: views 121 / PDF DL 250 / PDF views 56

Abstract | PDF (213.45 KB)

Rules Regarding the Exit from the Microenterprises Income Taxation System During the Tax Year

Pages: 37-46

Number 6, June 2023

DOI: dx.doi.org/10.37945/cbr.2023.06.05

Statistics: views 132 / PDF DL 290 / PDF views 60

Abstract | PDF (222.26 KB)

News Regarding the Taxation of Authorized Natural Persons in 2023

Pages: 56-64

Number 5, May 2023

DOI: dx.doi.org/10.37945/cbr.2023.05.06

Statistics: views 131 / PDF DL 189 / PDF views 50

Abstract | PDF (203.97 KB)

The Taxation Mechanism of the Incomes Achieved by Exercising the Profession of Notary Public

Pages: 51-58

Number 4, April 2023

DOI: dx.doi.org/10.37945/cbr.2023.04.06

Statistics: views 76 / PDF DL 238 / PDF views 36

Abstract | PDF (230.40 KB)

Updates on the Taxation of Lease Income in 2023

Pages: 53-61

Number 3, March 2023

DOI: dx.doi.org/10.37945/cbr.2023.03.06

Statistics: views 309 / PDF DL 341 / PDF views 135

Abstract | PDF (218.09 KB)

Single Statement Corresponding to 2023

Antonia-Cătălina Horvat

Pages: 50-61

Number 2, February 2023

DOI: dx.doi.org/10.37945/cbr.2023.02.06

Statistics: views 152 / PDF DL 285 / PDF views 46

Abstract | PDF (415.54 KB)

The Impact of Additional Taxation of Part-Time Employment Contracts in the Romanian Economy Against the Background of an Accumulation of Recessions

Radu Ciobanu, Adriana Florina Popa, Daniela-Nicoleta Sahlian

Pages: 42-49

Number 1, January 2023

DOI: dx.doi.org/10.37945/cbr.2023.01.05

Statistics: views 94 / PDF DL 240 / PDF views 86

Abstract | PDF (231.40 KB)

Analysis of the Decisive Factors of the VAT Gap

Pages: 50-57

Number 1, January 2023

DOI: dx.doi.org/10.37945/cbr.2023.01.06

Statistics: views 134 / PDF DL 342 / PDF views 90

Abstract | PDF (211.24 KB)

The VAT Regime Regarding the Trading of Lands and Buildings

Pages: 43-54

Number 12, December 2022

DOI: dx.doi.org/10.37945/cbr.2022.12.05

Statistics: views 952 / PDF DL 772 / PDF views 374

Abstract | PDF (223.96 KB)

Redirecting the Corporate Tax/the Microenterprises Income Tax for Making Sponsorships

Pages: 39-50

Number 11, November 2022

DOI: dx.doi.org/10.37945/cbr.2022.11.05

Statistics: views 321 / PDF DL 319 / PDF views 137

Abstract | PDF (231.55 KB)

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

Number 11, November 2022

DOI: dx.doi.org/10.37945/cbr.2022.11.06

Statistics: views 71 / PDF DL 262 / PDF views 26

Abstract | PDF (254.18 KB)

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

Radu Ciobanu, Adriana Florina Popa, Daniela-Nicoleta Sahlian

Pages: 23-33

Number 10, October 2022

DOI: dx.doi.org/10.37945/cbr.2022.10.04

Statistics: views 147 / PDF DL 374 / PDF views 73

Abstract | PDF (226.04 KB)

Analysis of the Decisive Factors of the VAT Gap

Silviu Cornel Virgil Chiriac

Pages: 34-41

Number 10, October 2022

DOI: dx.doi.org/10.37945/cbr.2022.10.05

Statistics: views 130 / PDF DL 315 / PDF views 111

Abstract | PDF (216.70 KB)

The New Method of Real Estate Properties Taxation – A Sustainable or Non-Sustainable Measure for the Romanian Business Environment

Pages: 42-47

Number 10, October 2022

DOI: dx.doi.org/10.37945/cbr.2022.10.06

Statistics: views 65 / PDF DL 208 / PDF views 27

Abstract | PDF (197.41 KB)

Accounting and Fiscal Treatment Regarding the Travel Expenses

Pages: 44-54

Number 9, September 2022

DOI: dx.doi.org/10.37945/cbr.2022.09.05

Statistics: views 367 / PDF DL 480 / PDF views 163

Abstract | PDF (216.52 KB)

New Regulations Regarding the Taxation of the Micro-Enterprises Incomes Starting with the Year 2023

Pages: 34-44

Number 8, August 2022

DOI: dx.doi.org/10.37945/cbr.2022.08.04

Statistics: views 209 / PDF DL 383 / PDF views 102

Abstract | PDF (226.04 KB)

Adjustment of Value-Added Tax

Pages: 24-34

Number 7, July 2022

DOI: dx.doi.org/10.37945/cbr.2022.07.03

Statistics: views 261 / PDF DL 565 / PDF views 157

Abstract | PDF (210.03 KB)

Taxation of Revenues from Independent Activities Obtained by Performing Beauty/ Fitness Treatments Services

Pages: 21-29

Number 6, June 2022

DOI: dx.doi.org/10.37945/cbr.2022.06.03

Statistics: views 85 / PDF DL 245 / PDF views 42

Abstract | PDF (222.34 KB)

Taxation of Incomes from Independent Activities Obtained by Tutoring Teachers

Pages: 39-48

Number 5, May 2022

DOI: dx.doi.org/10.37945/cbr.2022.05.05

Statistics: views 80 / PDF DL 261 / PDF views 43

Abstract | PDF (231.39 KB)

Aspects Regarding the Support of Non-Profit Entities/Places of Worship

Pages: 52-60

Number 4, April 2022

DOI: dx.doi.org/10.37945/cbr.2022.04.06

Statistics: views 83 / PDF DL 242 / PDF views 33

Abstract | PDF (211.66 KB)

Fiscal Obligations of the Associations Without Legal Personality Set Up Between Natural Persons

Gavril Chiș, Adrian Rareș Ciuce

Pages: 37-47

Number 3, March 2022

DOI: dx.doi.org/10.37945/cbr.2022.03.05

Statistics: views 220 / PDF DL 360 / PDF views 107

Abstract | PDF (207.87 KB)

Stimulating the Maintenance/ Increase of Equity Capitals by Measures of a Fiscal Nature, Applicable on Fixed-Term

Pages: 42-49

Number 2, February 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.05

Statistics: views 123 / PDF DL 275 / PDF views 60

Abstract | PDF (219.58 KB)

The Health Insurance Contribution Due by Natural Persons Earning Incomes from Independent Activities

Pages: 58-66

Number 2, February 2022

DOI: dx.doi.org/10.37945/cbr.2022.02.07

Statistics: views 140 / PDF DL 382 / PDF views 71

Abstract | PDF (208.08 KB)

The Single Statement Corresponding to the Year 2022

Delia David, Luminița Păiușan, Ștefania Amalia Jimon

Pages: 25-36

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.04

Statistics: views 166 / PDF DL 313 / PDF views 82

Abstract | PDF (277.42 KB)

Taxation of the Natural Persons’ Incomes Based on Income Rules

Pages: 37-43

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.05

Statistics: views 199 / PDF DL 877 / PDF views 91

Abstract | PDF (223.18 KB)

Joint Venture and Value Added Tax Regime. Common Law Rules versus Tax Law Rules

Doru Pleșea

Pages: 53-60

Number 1, January 2022

DOI: dx.doi.org/10.37945/cbr.2022.01.07

Statistics: views 127 / PDF DL 264 / PDF views 49

Abstract | PDF (240.23 KB)

Input and Output in/from the VAT upon Collection System

Pages: 34-43

Number 12, December 2021

DOI: dx.doi.org/10.37945/cbr.2021.12.04

Statistics: views 184 / PDF DL 586 / PDF views 92

Abstract | PDF (224.43 KB)

Joint Venture and Value Added Tax Regime. Common Law Norms versus Fiscal Law Norms

Doru Pleșea

Florin Andrei, Alina Petraș

Pages: 44-51

Number 12, December 2021

DOI: dx.doi.org/10.37945/cbr.2021.12.05

Statistics: views 129 / PDF DL 336 / PDF views 54

Abstract | PDF (255.77 KB)

SAF-T – The Reporting that Will Improve the Collection?

Lucian Cernușca, Ronela-Manuela Lascu

Pages: 52-56

Number 12, December 2021

DOI: dx.doi.org/10.37945/cbr.2021.12.06

Statistics: views 130 / PDF DL 423 / PDF views 104

Abstract | PDF (207.50 KB)

The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession

Robert-Aurelian Șova, Adriana Florina Popa

Pages: 33-41

Number 11, November 2021

DOI: dx.doi.org/10.37945/cbr.2021.11.05

Statistics: views 143 / PDF DL 526 / PDF views 54

Abstract | PDF (241.65 KB)

Business Digitalization, a Challenge for Taxation

Pages: 29-34

Number 10, October 2021

DOI: dx.doi.org/10.37945/cbr.2021.10.04

Statistics: views 141 / PDF DL 409 / PDF views 94

Abstract | PDF (426.26 KB)

Single Tax Rectifying Statement

Pages: 35-44

Number 10, October 2021

DOI: dx.doi.org/10.37945/cbr.2021.10.05

Statistics: views 103 / PDF DL 894 / PDF views 57

Abstract | PDF (229.73 KB)

Adjusting the Tax Base of the Value Added Tax

Raluca Cristina Andrei

Pages: 22-32

Number 9, September 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.03

Statistics: views 212 / PDF DL 1570 / PDF views 144

Abstract | PDF (408.29 KB)

Tax Inspection

Pages: 33-44

Number 9, September 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.04

Statistics: views 113 / PDF DL 1328 / PDF views 61

Abstract | PDF (374.36 KB)

Direct Taxation in the European Union Countries (II)

Maria-Cosmina Pințea

Lucian Cernușca, Vanina Adoriana Trifan

Pages: 63-72

Number 9, September 2021

DOI: dx.doi.org/10.37945/cbr.2021.09.07

Statistics: views 99 / PDF DL 326 / PDF views 41

Abstract | PDF (375.76 KB)

The Taxation Mechanism for the Income Obtained Through Practice of the Lawyer Profession

Pages: 28-36

Number 8, August 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.04

Statistics: views 92 / PDF DL 755 / PDF views 26

Abstract | PDF (334.29 KB)

The Taxation Regime of Enterprises: Income Tax vs. Revenue Tax

Pages: 37-44

Number 8, August 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.05

Statistics: views 287 / PDF DL 607 / PDF views 207

Abstract | PDF (306.47 KB)

Direct Taxation in the European Union Countries (I)

Maria-Cosmina Pințea

Pages: 65-72

Number 8, August 2021

DOI: dx.doi.org/10.37945/cbr.2021.08.08

Statistics: views 67 / PDF DL 292 / PDF views 34

Abstract | PDF (335.28 KB)

Social Security Contribution (CAS) Owed by Natural Persons that Obtain Revenues from Independent Activities

Radu Ciobanu, Adriana Florina Popa, Mirela Păunescu

Pages: 35-43

Number 7, July 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.04

Statistics: views 121 / PDF DL 485 / PDF views 74

Abstract | PDF (312.39 KB)

The Impact of COVID-19 on the Tax Policy in the European Union

Pages: 44-56

Number 7, July 2021

DOI: dx.doi.org/10.37945/cbr.2021.07.05

Statistics: views 82 / PDF DL 578 / PDF views 53

Abstract | PDF (523.14 KB)

Taxation of Income Obtained by Natural Persons from Lease Contracts in 2011

Pages: 46-53

Number 6, June 2021

DOI: dx.doi.org/10.37945/cbr.2021.06.06

Statistics: views 119 / PDF DL 1112 / PDF views 71

Abstract | PDF (300.27 KB)

Comparative Analysis of Direct Taxation Rules from Different European Union Countries

Maria-Cosmina Pințea

Pages: 62-72

Number 6, June 2021

DOI: dx.doi.org/10.37945/cbr.2021.06.08

Statistics: views 76 / PDF DL 304 / PDF views 50

Abstract | PDF (457.86 KB)

The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology

Pages: 49-57

Number 5, May 2021

DOI: dx.doi.org/10.37945/cbr.2021.05.06

Statistics: views 220 / PDF DL 418 / PDF views 150

Abstract | PDF (315.56 KB)

Supporting the Non-Profit/Cult Organizations

Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu

Pages: 47-56

Number 4, April 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.06

Statistics: views 93 / PDF DL 338 / PDF views 34

Abstract | PDF (353.40 KB)

Exemptions from the Payment of the Income Tax

Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu

Pages: 57-62

Number 4, April 2021

DOI: dx.doi.org/10.37945/cbr.2021.04.07

Statistics: views 148 / PDF DL 739 / PDF views 66

Abstract | PDF (301.55 KB)

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

Pages: 15-23

Number 3, March 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.02

Statistics: views 338 / PDF DL 1753 / PDF views 169

Abstract | PDF (389.47 KB)

The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities

Pages: 24-30

Number 3, March 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.03

Statistics: views 194 / PDF DL 1661 / PDF views 80

Abstract | PDF (292.70 KB)

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

Gabriel Goicea

Pages: 31-39

Number 3, March 2021

DOI: dx.doi.org/10.37945/cbr.2021.03.04

Statistics: views 111 / PDF DL 320 / PDF views 34

Abstract | PDF (328.47 KB)

Single Return for 2021

George-Adrian Stanciu

Pages: 44-52

Number 2, February 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.05

Statistics: views 207 / PDF DL 794 / PDF views 97

Abstract | PDF (324.30 KB)

Quantitative Research Regarding the Impact of Amending the VAT Legislation on the Business Environment and on the Population

Pages: 53-63

Number 2, February 2021

DOI: dx.doi.org/10.37945/cbr.2021.02.06

Statistics: views 58 / PDF DL 175 / PDF views 31

Abstract | PDF (386.84 KB)

Statement 311

Ramona Lile, Teodor-Florin Cilan, Grigorie Sanda, Robert Cristian Almași, Silviu Ilie Săplăcan

Pages: 39-48

Number 1, January 2021

DOI: dx.doi.org/10.37945/cbr.2021.01.05

Statistics: views 242 / PDF DL 2357 / PDF views 200

Abstract | PDF (299.42 KB)

The Taxation of Income from Consultancy Activities Regarding the Accessing and Implementation of the Projects Financed by European Funds

Raluca Cristina Andrei

Pages: 29-36

Number 12, December 2020

DOI: dx.doi.org/10.37945/cbr.2020.12.04

Statistics: views 111 / PDF DL 383 / PDF views 49

Abstract | PDF (8.89 MB)

The Contest and Suspension of the Administrative Tax Provisions. The Notification of the Prosecuting Authorities and Consequences Regarding the Ongoing Procedures

George-Adrian Stanciu

Pages: 37-47

Number 12, December 2020

DOI: dx.doi.org/10.37945/cbr.2020.12.05

Statistics: views 184 / PDF DL 477 / PDF views 62

Abstract | PDF (8.92 MB)

National and International Fiscal Regulations on Value Added Tax (II)

Pages: 64-72

Number 11, November 2020

DOI: dx.doi.org/10.37945/cbr.2020.11.08

Statistics: views 136 / PDF DL 453 / PDF views 70

Abstract | PDF (8.92 MB)

The Fiscal Treatment of the Acquisition Expenses for the Electronic Cash Registers

Pages: 27-37

Number 10, October 2020

DOI: dx.doi.org/10.37945/cbr.2020.10.04

Statistics: views 684 / PDF DL 5352 / PDF views 131

Abstract | PDF (8.73 MB)

Taxation of Income from Professional Training Activities

George-Adrian Stanciu

Pages: 38-45

Number 10, October 2020

DOI: dx.doi.org/10.37945/cbr.2020.10.05

Statistics: views 219 / PDF DL 889 / PDF views 58

Abstract | PDF (8.57 MB)

National and International Fiscal Regulations on Value Added Tax (I)

Pages: 61-72

Number 10, October 2020

DOI: dx.doi.org/10.37945/cbr.2020.10.08

Statistics: views 134 / PDF DL 433 / PDF views 66

Abstract | PDF (8.60 MB)

International Double Taxation. Content, Consequences and Avoidance (II)

Adriana Cazacu

Pages: 61-72

Number 9, September 2020

DOI: dx.doi.org/10.37945/cbr.2020.09.07

Statistics: views 99 / PDF DL 473 / PDF views 33

Abstract | PDF (8.49 MB)

The Reverse Charge Mechanism

Pages: 45-52

Number 8, August 2020

DOI: dx.doi.org/10.37945/cbr.2020.08.06

Statistics: views 1187 / PDF DL 3870 / PDF views 419

Abstract | PDF (8.31 MB)

International Double Taxation. Content, Consequences and Avoidance (I)

Adriana Cazacu

Pages: 62-72

Number 8, August 2020

DOI: dx.doi.org/10.37945/cbr.2020.08.08

Statistics: views 104 / PDF DL 540 / PDF views 48

Abstract | PDF (8.35 MB)

Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System

Pages: 48-55

Number 7, July 2020

DOI: dx.doi.org/10.37945/cbr.2020.07.06

Statistics: views 187 / PDF DL 469 / PDF views 49

Abstract | PDF (8.41 MB)

The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts

Adriana Florina Popa, Radu Ciobanu

Pages: 54-62

Number 6, June 2020

DOI: dx.doi.org/10.37945/cbr.2020.06.07

Statistics: views 70 / PDF DL 415 / PDF views 43

Abstract | PDF (8.31 MB)

Tax Measures Adopted in the Context of the Coronavirus Crisis

Pages: 44-52

Number 5, May 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.05

Statistics: views 99 / PDF DL 447 / PDF views 43

Abstract | PDF (8.31 MB)

The Mechanism for the Taxation of Investment Incomes

Pages: 53-62

Number 5, May 2020

DOI: dx.doi.org/10.37945/cbr.2020.05.06

Statistics: views 117 / PDF DL 574 / PDF views 105

Abstract | PDF (8.21 MB)

Form 230

Pages: 56-63

Number 4, April 2020

DOI: dx.doi.org/10.37945/cbr.2020.04.07

Statistics: views 119 / PDF DL 428 / PDF views 40

Abstract | PDF (8.14 MB)

The Single Return for the Year 2020

Pages: 43-53

Number 3, March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.05

Statistics: views 363 / PDF DL 812 / PDF views 89

Abstract | PDF (8.04 MB)

The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights

Pages: 54-64

Number 3, March 2020

DOI: dx.doi.org/10.37945/cbr.2020.03.06

Statistics: views 117 / PDF DL 1394 / PDF views 96

Abstract | PDF (8.03 MB)

The Taxation of Income Obtained from Practicing the Expert Accountant and Licensed Accountant Profession

Pages: 47-57

Number 2, February 2020

DOI: dx.doi.org/10.37945/cbr.2020.02.06

Statistics: views 579 / PDF DL 1178 / PDF views 114

Abstract | PDF (8.02 MB)

The Tax Regime of Non-Profit Organisations

Radu Ciobanu, Daniela-Nicoleta Sahlian, Mihai Vuță

Pages: 58-66

Number 2, February 2020

DOI: dx.doi.org/10.37945/cbr.2020.02.07

Statistics: views 285 / PDF DL 3033 / PDF views 47

Abstract | PDF (7.98 MB)

The Fiscal Burden in Relation to Income from Salaries. European Union Case Study