Exemptions from the Payment of the Income Tax

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 4, 57-62

Abstract: Those who benefit from income obtained through salaries owe a final monthly tax that is calculated and deducted at source by the income payers. In this article, we present aspects regarding exemptions from the payment of income tax according to the Fiscal Code and the related Implementing Rules, alongside a series of examples, in order to provide the best understanding as possible.

Keywords: employee; employer; income tax; social contributions; relief; constructions (search for similar items in EconPapers)
JEL-codes: K34 (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:4:p:57-62

DOI: 10.37945/cbr.2021.04.07

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