The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights

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

CECCAR Business Review, 2020, vol. 1, issue 3, 54-64

Abstract: This article addresses a series of theoretical and practical aspects regarding the taxation mechanism of revenue obtained from intellectual property rights. In terms of tax filling and payment obligations, there are two types of beneficiaries of the intellectual property rights: dependent taxable persons and independent taxable persons. These two categories pay income tax and also have the obligation to pay social contributions under certain conditions stated by the Fiscal Code. The independent taxable persons can choose to calculate the tax according to the actual system or based on flat-rate expenses.

Keywords: intellectual property rights; net income; flat-rate; tax; social contributions (search for similar items in EconPapers)
JEL-codes: K34 M41 (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:3:p:54-64

DOI: 10.37945/cbr.2020.03.06

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