The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology

Lucian Cernușca
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Lucian Cernușca: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2021, vol. 2, issue 5, 49-57

Abstract: The article discusses a series of conceptual and practical aspects regarding the taxation of the income obtained from advisory activity in the field of information technology. Individuals who perform independent advisory activities in the field of information technology prefer the CAEN code 6202, which comprises the planning and designing of the computer systems that include hardware, software and communication technologies. The advisory services can also include the activity of training the users. Practical examples highlight the way to determine the filling and payment obligations of the taxpayers who perform such an activity as certified natural persons.

Keywords: information technology; advice; CAEN code 6202; single tax return; income tax; social contributions (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:5:p:49-57

DOI: 10.37945/cbr.2021.05.06

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