Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions

Mirela Păunescu, Adriana Florina Popa and Radu Ciobanu
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Mirela Păunescu: Bucharest University of Economic Studies
Adriana Florina Popa: Bucharest University of Economic Studies
Radu Ciobanu: Bucharest University of Economic Studies

CECCAR Business Review, 2021, vol. 2, issue 3, 15-23

Abstract: In this article we present income tax matters regarding the reporting of tax losses and tax redemptions through the reinvestment of profit or deduction of the acquisition cost of electronic cash registers, according to the Fiscal Code and the related Implementing rules.

Keywords: income tax; tax payer; tax loss; exemption; reinvested profit (search for similar items in EconPapers)
JEL-codes: K34 M41 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:2:y:2021:i:3:p:15-23

DOI: 10.37945/cbr.2021.03.02

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