Zobrazeno 1 - 10
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pro vyhledávání: '"CIUMAG MARIN"'
Autor:
CIUMAG MARIN, COCONEŢU VASILICA RAMONA
Publikováno v:
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Vol 1, Iss 5, Pp 166-174 (2024)
Legal entities that carry out economic activities and earn income, from Romania and abroad, have the obligation to pay to the state budget profit tax or microenterprise income tax, as a form of taxation of profits [12]. Profit tax is due quarterly, c
Externí odkaz:
https://doaj.org/article/bece8885f0604a20b8c64c62c0e0e2ba
Autor:
CIUMAG MARIN, CIUMAG ANCA
Publikováno v:
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Vol 1, Iss 1, Pp 126-131 (2024)
Entities owe profit tax or microenterprise income tax, direct taxes applied on the income earned. A microenterprise income tax payer is a legal entity that opts and fulfills a series of conditions, the most important being the turnover, which must no
Externí odkaz:
https://doaj.org/article/79ba58a5429f4f289811bd7ada03c7a3
Autor:
CIUMAG MARIN, CIUMAG ANCA
Publikováno v:
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Iss 4, Pp 152-157 (2022)
Business units use property, plant and equipment and intangible. Property, plant and equipment are assets that generate future economic benefits and are held for more than one year. The accounts in group 21 "Property, plant and equipment" are used
Externí odkaz:
https://doaj.org/article/999b38d4384b43a4bbb486c69bcb15ec
Autor:
CIUMAG MARIN, CIUMAG ANCA
Publikováno v:
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Iss 1, Pp 117-126 (2022)
Economic entities may register, for VAT purposes, before or after the start of economic activity. In practice, for taxable persons registered for VAT purposes, situations may arise that lead to the cancellation of the VAT code. These taxpayers may
Externí odkaz:
https://doaj.org/article/1513773f0db14e81a6fcb27744c10385
Autor:
CIUMAG MARIN, CIUMAG ANCA
Publikováno v:
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Iss 6, Pp 62-68 (2021)
The profit tax, in Romania, is determined by applying the rate of 16% to the taxable profit. It is determined by deducting, from gross profit, non-taxable income and tax deductions, and adding non-deductible expenses from a tax point of view. For a
Externí odkaz:
https://doaj.org/article/d78350cf9e244dd0990d20c220f8992d
Autor:
CIUMAG MARIN, CIUMAG ANCA
Publikováno v:
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Iss 5, Pp 164-171 (2021)
Value added tax is an indirect tax, calculated on value added tax incurred by taxable persons registered for VAT purposes and borne by final consumers. At the end of each month, the deductible tax is offset by the tax collected. If the deductible t
Externí odkaz:
https://doaj.org/article/83f68d31d604436fac8709bfb2bfbf94
Autor:
CIUMAG MARIN, CIUMAG ANCA
Publikováno v:
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Vol 1, Iss 1, Pp 124-139 (2021)
The measures for combat the COVID-19 pandemic have caused financial difficulties for most economic entities due to the restriction of their activity or even the temporary suspension of activities in tourism, transport, hospitality and restaurants.
Externí odkaz:
https://doaj.org/article/25c6e365c9294e94810dfabd8807277f
Autor:
CIUMAG MARIN, CIUMAG ANCA
Publikováno v:
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Vol 1, Iss 1, Pp 271-276 (2021)
Value added tax is an indirect tax on supplies of goods, services and similar activities, generated by economic activities and paid for by taxable persons, regardless of their legal status, in an independent manner, which are three conditions, whic
Externí odkaz:
https://doaj.org/article/cd7266d3aee8432eb2ae19e568dc6873
Autor:
CIUMAG, MARIN1 mari_ciumag@yahoo.com
Publikováno v:
Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie. Feb2020, Issue 1, p55-60. 6p.
Autor:
CIUMAG, MARIN1 mari_ciumag@yahoo.com
Publikováno v:
Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie. 2019, Issue 6, p134-139. 6p.