Taxation / CECCAR Business Review

Pages: 36-47

Number 4, April 2024

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

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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

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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

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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

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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

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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

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Abstract | PDF (253.14 KB)

Single Return Corresponding to 2024

Pages: 31-42

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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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Abstract | PDF (226.04 KB)

Analysis of the Decisive Factors of the VAT Gap

Silviu Cornel Chiriac

Pages: 34-41

Number 10, October 2022

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

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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

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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

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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

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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

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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 73 / PDF DL 101 / PDF views 39

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

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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 70 / PDF DL 107 / PDF views 26

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

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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 110 / PDF DL 132 / PDF views 54

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 133 / PDF DL 252 / PDF views 69

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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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Abstract | PDF (408.29 KB)

Tax Inspection

Pages: 33-44

Number 9, September 2021

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

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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

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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 77 / PDF DL 589 / PDF views 24

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 259 / PDF DL 443 / PDF views 170

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 56 / PDF DL 153 / PDF views 25

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 110 / PDF DL 342 / PDF views 71

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 72 / PDF DL 437 / PDF views 45

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 103 / PDF DL 957 / PDF views 68

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 69 / PDF DL 151 / PDF views 36

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 191 / PDF DL 269 / PDF views 130

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 78 / PDF DL 177 / PDF views 32

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 133 / PDF DL 603 / PDF views 57

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

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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 177 / PDF DL 1515 / PDF views 68

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 87 / PDF DL 173 / PDF views 30

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 166 / PDF DL 651 / PDF views 96

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 50 / PDF DL 131 / PDF views 27

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

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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 93 / PDF DL 236 / PDF views 39

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 138 / PDF DL 236 / PDF views 51

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 120 / PDF DL 285 / PDF views 64

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 576 / PDF DL 5259 / PDF views 119

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 171 / PDF DL 683 / PDF views 50

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 105 / PDF DL 261 / PDF views 57

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 77 / PDF DL 261 / PDF views 27

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 948 / PDF DL 3576 / PDF views 351

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 84 / PDF DL 317 / PDF views 43

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 151 / PDF DL 297 / PDF views 45

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 65 / PDF DL 257 / PDF views 42

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 88 / PDF DL 275 / PDF views 42

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 102 / PDF DL 361 / PDF views 93

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 100 / PDF DL 245 / PDF views 32

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 327 / PDF DL 602 / PDF views 85

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 105 / PDF DL 1176 / PDF views 87

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 557 / PDF DL 1024 / PDF views 113

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 270 / PDF DL 2902 / PDF views 43

Abstract | PDF (7.98 MB)

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