CHOOSING BETWEEN SMALL AND MIDDLE ENTERPRISES AND SELF-EMPLOYED PERSON IN TERMS OF TAXATION

Ispas Roxana
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Ispas Roxana: UNIVERSITY OF CRAIOVA

Annals - Economy Series, 2016, vol. 1, 58-61

Abstract: This paper presents the advantages and disadvantages of small and middle enterprises (SMEs) in relation with a registered sole trader (RST). This comparison is necessary since from the 1 st of January 2016, all registered sole traders are required to pay CAS (10.5% or 26.3% according to their option) calculated the net revenue gained, besides the CASS of 5.5% and the income tax of 16%. At the same time, a part of the private entrepreneurs will have to choose if they suspend or cease their activity under the form of registered sole trader or establish a small enterprise.

Keywords: small enterprise; taxation; registered sole trader; incomes (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2016:v:1:p:58-61

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