The Taxation of Income from Consultancy Activities Regarding the Accessing and Implementation of the Projects Financed by European Funds

Ramona Lile, Teodor-Florin Cilan, Grigorie Sanda, Robert Cristian Almași and Silviu Ilie Săplăcan
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Ramona Lile: "Aurel Vlaicu" University of Arad
Teodor-Florin Cilan: "Aurel Vlaicu" University of Arad
Grigorie Sanda: "Aurel Vlaicu" University of Arad
Robert Cristian Almași: "Aurel Vlaicu" University of Arad
Silviu Ilie Săplăcan: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2021, vol. 1, issue 12, 29-36

Abstract: The present article aims to emphasize a number of conceptual and practical issues related to the taxation mechanism concerning the income tax and the social contributions related to taxpayers who conduct consultancy activities in the field of projects funded by European funds.

Keywords: European funds; the single tax return; income tax; social contributions; Virtual private space; discount; estimated annual income (search for similar items in EconPapers)
JEL-codes: H29 K34 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2021:i:12:p:29-36

DOI: 10.37945/cbr.2020.12.04

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