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

Bogdan Cosmin Gomoi
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Bogdan Cosmin Gomoi: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2020, vol. 1, issue 2, 47-57

Abstract: The present article discusses a series of theoretical and practical aspects regarding the taxation of income obtained from practicing the expert accountant and licensed accountant profession. The tax payers obtaining their income through independent activities have the obligation of estimating the annual net income for the fiscal year 2020 for the purpose of determining the estimated annual tax and the social security contributions, as appropriate. In order to do this, they will have to submit the unique statement to the qualified taxation body until the date set out by the Fiscal Code.

Keywords: expert accountant; licensed accountant; income tax; social security contributions; GO 65/1994; Fiscal Code (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:2:p:47-57

DOI: 10.37945/cbr.2020.02.06

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