Taxation of the Natural Persons’ Incomes Based on Income Rules

Delia David, Luminița Păiușan and Ștefania Amalia Jimon
Additional contact information
Delia David: "Vasile Goldiș" Western University of Arad
Luminița Păiușan: "Vasile Goldiș" Western University of Arad
Ștefania Amalia Jimon: "Vasile Goldiș" Western University of Arad

CECCAR Business Review, 2022, vol. 3, issue 1, 37-43

Abstract: The purpose of this paper is to present the specific features of income taxation of the self-employed population, based on income thresholds. Income thresholds are a fixed amount established by the General Regional Directorates of Public Finances for several economic activities performed by self-employed population and represent the taxation base for the income tax of self-employed persons. Our objective is to provide some guidelines on this method of taxation, given the increase of self-employment in recent years in Romania.

Keywords: self-employed person; tax based on income rules; estimated income; single statement (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/taxation-of-th ... -a190d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/taxation-of-th ... ules-a190a/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:3:y:2022:i:1:p:37-43

DOI: 10.37945/cbr.2022.01.05

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 ().