The Tax Regime Regarding the Taxation of Revenues Obtained Through Contracts of Sport Activities

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

CECCAR Business Review, 2021, vol. 2, issue 3, 24-30

Abstract: This article presents a series of theoretical and practical aspects regarding the taxation of revenues obtained through independent activities conducted under contracts of sport activities. According to the effective legislation, the participants in sport activities can conclude sport activities contracts with sport facilities. The revenues obtained by them is taxed through collection at source and is included in the calculation of the cap used as reference to establish if the beneficiary pays social contributions or not. In order to provide a better understanding of the subject, all these aspects are rendered in this article alongside a case study.

Keywords: sport activities contract; filling obligations; single tax return; the Fiscal Code (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/the-tax-regime ... -a111d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/the-tax-regime ... ties-a111a/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:2:y:2021:i:3:p:24-30

DOI: 10.37945/cbr.2021.03.03

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 ().