Taxation

Business Digitalization, a Challenge for Taxation

Business Digitalization, a Challenge for Taxation

Robert-Aurelian Șova, Adriana Florina Popa

Taxation

Pages: 29-34

Number 10, October 2021

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

Statistics: views 11 / PDF DL 12 / PDF views 7

Abstract | PDF (426.26 KB)

Single Tax Rectifying Statement

Single Tax Rectifying Statement

Lucian Cernușca

Taxation

Pages: 35-44

Number 10, October 2021

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

Statistics: views 15 / PDF DL 23 / PDF views 12

Abstract | PDF (229.73 KB)

Adjusting the Tax Base of the Value Added Tax

Adjusting the Tax Base of the Value Added Tax

Lucian Cernușca

Taxation

Pages: 22-32

Number 9, September 2021

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

Statistics: views 44 / PDF DL 100 / PDF views 75

Abstract | PDF (408.29 KB)

Tax Inspection

Tax Inspection

Raluca Cristina Andrei

Taxation

Pages: 33-44

Number 9, September 2021

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

Statistics: views 28 / PDF DL 29 / PDF views 14

Abstract | PDF (374.36 KB)

Direct Taxation in the European Union Countries (II)

Direct Taxation in the European Union Countries (II)

Maria-Cosmina Pințea

Taxation

Pages: 63-72

Number 9, September 2021

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

Statistics: views 20 / PDF DL 26 / PDF views 11

Abstract | PDF (375.76 KB)

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

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

Lucian Cernușca, Vanina Adoriana Trifan

Taxation

Pages: 28-36

Number 8, August 2021

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

Statistics: views 40 / PDF DL 47 / PDF views 14

Abstract | PDF (334.29 KB)

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

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

Elena Stănciulescu

Taxation

Pages: 37-44

Number 8, August 2021

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

Statistics: views 87 / PDF DL 85 / PDF views 41

Abstract | PDF (306.47 KB)

Direct Taxation in the European Union Countries (I)

Direct Taxation in the European Union Countries (I)

Maria-Cosmina Pințea

Taxation

Pages: 65-72

Number 8, August 2021

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

Statistics: views 19 / PDF DL 26 / PDF views 8

Abstract | PDF (335.28 KB)

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

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

Lucian Cernușca

Taxation

Pages: 35-43

Number 7, July 2021

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

Statistics: views 68 / PDF DL 87 / PDF views 60

Abstract | PDF (312.39 KB)

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

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

Radu Ciobanu, Adriana Florina Popa, Mirela Păunescu

Taxation

Pages: 44-56

Number 7, July 2021

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

Statistics: views 29 / PDF DL 37 / PDF views 11

Abstract | PDF (523.14 KB)

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

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

Lucian Cernușca

Taxation

Pages: 46-53

Number 6, June 2021

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

Statistics: views 68 / PDF DL 238 / PDF views 59

Abstract | PDF (300.27 KB)

Comparative Analysis of Direct Taxation Rules from Different European Union Countries

Comparative Analysis of Direct Taxation Rules from Different European Union Countries

Maria-Cosmina Pințea

Taxation

Pages: 62-72

Number 6, June 2021

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

Statistics: views 36 / PDF DL 38 / PDF views 16

Abstract | PDF (457.86 KB)

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

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

Lucian Cernușca

Taxation

Pages: 49-57

Number 5, May 2021

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

Statistics: views 53 / PDF DL 69 / PDF views 28

Abstract | PDF (315.56 KB)

Supporting the Non-Profit/Cult Organizations

Supporting the Non-Profit/Cult Organizations

Lucian Cernușca

Taxation

Pages: 47-56

Number 4, April 2021

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

Statistics: views 46 / PDF DL 68 / PDF views 22

Abstract | PDF (353.40 KB)

Exemptions from the Payment of the Income Tax

Exemptions from the Payment of the Income Tax

Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu

Taxation

Pages: 57-62

Number 4, April 2021

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

Statistics: views 67 / PDF DL 176 / PDF views 30

Abstract | PDF (301.55 KB)

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

Mirela Păunescu, Adriana Florina Popa, Radu Ciobanu

Taxation

Pages: 15-23

Number 3, March 2021

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

Statistics: views 154 / PDF DL 392 / PDF views 59

Abstract | PDF (389.47 KB)

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

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

Lucian Cernușca

Taxation

Pages: 24-30

Number 3, March 2021

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

Statistics: views 47 / PDF DL 339 / PDF views 24

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

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

Taxation

Pages: 31-39

Number 3, March 2021

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

Statistics: views 50 / PDF DL 49 / PDF views 17

Abstract | PDF (328.47 KB)

Single Return for 2021

Single Return for 2021

Lucian Cernușca

Taxation

Pages: 44-52

Number 2, February 2021

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

Statistics: views 121 / PDF DL 540 / PDF views 89

Abstract | PDF (324.30 KB)

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

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

George-Adrian Stanciu

Taxation

Pages: 53-63

Number 2, February 2021

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

Statistics: views 30 / PDF DL 37 / PDF views 13

Abstract | PDF (386.84 KB)

Statement 311

Statement 311

Lucian Cernușca

Taxation

Pages: 39-48

Number 1, January 2021

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

Statistics: views 112 / PDF DL 578 / PDF views 97

Abstract | PDF (299.42 KB)

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

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

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

Taxation

Pages: 29-36

Number 12, December 2020

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

Statistics: views 61 / PDF DL 62 / PDF views 23

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

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

Raluca Cristina Andrei

Taxation

Pages: 37-47

Number 12, December 2020

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

Statistics: views 75 / PDF DL 78 / PDF views 39

Abstract | PDF (8.92 MB)

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

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

George-Adrian Stanciu

Taxation

Pages: 64-72

Number 11, November 2020

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

Statistics: views 80 / PDF DL 103 / PDF views 38

Abstract | PDF (8.92 MB)

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

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

Lucian Cernușca

Taxation

Pages: 27-37

Number 10, October 2020

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

Statistics: views 234 / PDF DL 4026 / PDF views 58

Abstract | PDF (8.73 MB)

Taxation of Income from Professional Training Activities

Taxation of Income from Professional Training Activities

Bogdan Cosmin Gomoi

Taxation

Pages: 38-45

Number 10, October 2020

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

Statistics: views 96 / PDF DL 301 / PDF views 32

Abstract | PDF (8.57 MB)

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

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

George-Adrian Stanciu

Taxation

Pages: 61-72

Number 10, October 2020

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

Statistics: views 78 / PDF DL 93 / PDF views 37

Abstract | PDF (8.60 MB)

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

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

Adriana Cazacu

Taxation

Pages: 61-72

Number 9, September 2020

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

Statistics: views 49 / PDF DL 83 / PDF views 16

Abstract | PDF (8.49 MB)

The Reverse Charge Mechanism

The Reverse Charge Mechanism

Elena Stănciulescu

Taxation

Pages: 45-52

Number 8, August 2020

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

Statistics: views 379 / PDF DL 3157 / PDF views 152

Abstract | PDF (8.31 MB)

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

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

Adriana Cazacu

Taxation

Pages: 62-72

Number 8, August 2020

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

Statistics: views 52 / PDF DL 120 / PDF views 20

Abstract | PDF (8.35 MB)

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

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

Lucian Cernușca

Taxation

Pages: 48-55

Number 7, July 2020

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

Statistics: views 95 / PDF DL 128 / PDF views 36

Abstract | PDF (8.41 MB)

The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts

The Taxation Mechanism for Income Obtained from Foreign Currency Rental Contracts

Lucian Cernușca

Taxation

Pages: 54-62

Number 6, June 2020

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

Statistics: views 48 / PDF DL 103 / PDF views 37

Abstract | PDF (8.31 MB)

Tax Measures Adopted in the Context of the Coronavirus Crisis

Tax Measures Adopted in the Context of the Coronavirus Crisis

Adriana Florina Popa, Radu Ciobanu

Taxation

Pages: 44-52

Number 5, May 2020

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

Statistics: views 68 / PDF DL 115 / PDF views 30

Abstract | PDF (8.31 MB)

The Mechanism for the Taxation of Investment Incomes

The Mechanism for the Taxation of Investment Incomes

Lucian Cernușca

Taxation

Pages: 53-62

Number 5, May 2020

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

Statistics: views 73 / PDF DL 184 / PDF views 75

Abstract | PDF (8.21 MB)

Form 230

Form 230

Lucian Cernușca

Taxation

Pages: 56-63

Number 4, April 2020

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

Statistics: views 85 / PDF DL 95 / PDF views 28

Abstract | PDF (8.14 MB)

The Single Return for the Year 2020

The Single Return for the Year 2020

Lucian Cernușca

Taxation

Pages: 43-53

Number 3, March 2020

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

Statistics: views 283 / PDF DL 453 / PDF views 82

Abstract | PDF (8.04 MB)

The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights

The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights

Bogdan Cosmin Gomoi

Taxation

Pages: 54-64

Number 3, March 2020

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

Statistics: views 75 / PDF DL 188 / PDF views 73

Abstract | PDF (8.03 MB)

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

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

Bogdan Cosmin Gomoi

Taxation

Pages: 47-57

Number 2, February 2020

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

Statistics: views 531 / PDF DL 873 / PDF views 108

Abstract | PDF (8.02 MB)

The Tax Regime of Non-Profit Organisations

The Tax Regime of Non-Profit Organisations

Elena Stănciulescu

Taxation

Pages: 58-66

Number 2, February 2020

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

Statistics: views 239 / PDF DL 1249 / PDF views 32

Abstract | PDF (7.98 MB)

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

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

Radu Ciobanu, Daniela-Nicoleta Sahlian, Mihai Vuță

Taxation

Pages: 42-47

Number 1, January 2020

Statistics: views 311 / PDF DL 353 / PDF views 75

Abstract | PDF (7.87 MB)

Taxation for Individual Part-Time Contracts

Taxation for Individual Part-Time Contracts

Bogdan Cosmin Gomoi

Taxation

Pages: 48-59

Number 1, January 2020

Statistics: views 237 / PDF DL 1131 / PDF views 44

Abstract | PDF (7.93 MB)


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