The Mechanism for the Taxation of Investment Incomes

Lucian Cernușca
Additional contact information
Lucian Cernușca: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2020, vol. 1, issue 5, 53-62

Abstract: The present article raises a series of theoretical and practical aspects regarding the mechanism for the taxation of investment incomes, including dividend incomes, interest incomes, earnings obtained from the transfer of securities and any other operations with financial instruments, including derivative financial instruments, earnings obtained from the transfer of financial gold, defined by law, and incomes obtained from the liquidation of a legal person.

Keywords: revenues from investments; dividends; interests; securities; single declaration (search for similar items in EconPapers)
JEL-codes: K34 M41 (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/the-mechanism- ... s-a38d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/the-mechanism- ... comes-a38a/abstract/ (text/html)

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:ahd:journl:v:1:y:2020:i:5:p:53-62

DOI: 10.37945/cbr.2020.05.06

Access Statistics for this article

CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA

More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().