CHALLENGES FOR MICRO-ENTERPRISE AND INCOME TAXPAYERS IN 2023

Sorin-Constantin Deaconu
Additional contact information
Sorin-Constantin Deaconu: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, FACULTY OF ECONOMIC SCIENCES

Annals - Economy Series, 2023, vol. 2, 56-61

Abstract: Entities are registered in Romania in the fiscal vector in 2023 as income taxpayers or profit taxpayers. Due to the legislative changes, the execution of the financial year 2023 radically changes the status of the entities, and each economic agent must be separately analyzed to be included in the correct fiscal vector. The classification is made according to several criteria. One of the criteria is that of an employee or its equivalent. The quality of employees implies the conclusion of an administration contract, which is highlighted in REVISAL. The management contract only requires an act that refers to the entity's management. However, a minimum wage per economy is required, which in Romania at present is 3,000 lei.

Keywords: micro-enterprise; income tax; profit tax. (search for similar items in EconPapers)
Date: 2023
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.utgjiu.ro/revista/ec/pdf/2023-02/05_Deaconu.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2023:v:2:p:56-61

Access Statistics for this article

More articles in Annals - Economy Series from Constantin Brancusi University, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Ecobici Nicolae ( this e-mail address is bad, please contact ).