Zobrazeno 1 - 10
of 230
pro vyhledávání: '"Social contributions"'
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 5, Iss 6, Pp 30-40 (2024)
This article presents a series of theoretical and practical aspects regarding the taxation of income from independent activities carried out under sports activity contracts. Participants in sports activities can enter into sports activity contracts w
Externí odkaz:
https://doaj.org/article/0651994ab94746228b43668e4b174645
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 5, Iss 4, Pp 48-55 (2024)
This article emphasizes a series of theoretical and practical aspects regarding the taxation of the income from independent activities for which the net income is determined on a real basis. Government Emergency Ordinance No. 115/2023 and Law No. 296
Externí odkaz:
https://doaj.org/article/212df63bd504456eae8c0edd41131bc0
Publikováno v:
Heliyon, Vol 10, Iss 13, Pp e33519- (2024)
Free movement of production factors in the enlarged EU has led to immigration flows from East to West and from South to North with a significant impact on EU labor markets. Fiscal federalism also determined large immigration flows into EU area and af
Externí odkaz:
https://doaj.org/article/1d4c79b1269940e6b51a9981db1f0368
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 4, Iss 11, Pp 31-39 (2023)
The Law No. 296/2023 regarding certain fiscal-budgetary measures for ensuring Romania’s financial sustainability on the long term brings a series of important modifications with regard to the taxation of activities in the IT field, which are applie
Externí odkaz:
https://doaj.org/article/f911db60d60345b3b14db33c32291105
COMPARATIVE ASPECTS OF THE FISCAL ADMINISTRATION IN ROMANIA COMPARED TO BULGARIA, POLAND AND HUNGARY
Autor:
CHIRCULESCU MARIA FELICIA
Publikováno v:
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Iss 4, Pp 138-142 (2023)
The role of the tax authorities is to collect sufficient revenue to cover expenditure and to ensure that all taxpayers contribute to the government's funds in accordance with the provisions of the Tax Code. The aim of this paper is oriented towards
Externí odkaz:
https://doaj.org/article/a9dc0104d470414485bca573cc2ddc8e
Autor:
Lucian CERNUȘCA
Publikováno v:
CECCAR Business Review, Vol 4, Iss 5, Pp 56-64 (2023)
Starting this year, the Government Ordinance No. 16/2022 brings a series of modifications to the tax regime applicable to the tax-payers who obtain income from independent activities within an authorized natural person. One of them consists in the ob
Externí odkaz:
https://doaj.org/article/d2c8325332114ef5b47f7cf04e3bb5cc
Autor:
Krtalić, Sandra, Peruško, Paula
Publikováno v:
EKONOMSKI VJESNIK / ECONVIEWS : REVIEW OF CONTEMPORARY BUSINESS, ENTREPRENEURSHIP AND ECONOMIC ISSUES. 36(1):1-14
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1131920
Autor:
Țîrlea, Mariana Rodica
Publikováno v:
Revista Univers Strategic / The Strategic Universe Journal. XIV(54):142-149
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1131631
Autor:
Ţop, Dan
Publikováno v:
Revue Européenne du Droit Social / European Journal of Social Law. 58(1):7-11
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1078846
Autor:
Sandra Krtalić, Paula Peruško
Publikováno v:
Ekonomski Vjesnik, Vol 36, Iss 1, Pp 1-14 (2023)
Purpose: Personal income tax (PIT) and social security contributions (SSC) play a significant role in tax systems. Since both of them affect employers and employees, it is important to analyse the labour costs paid by the employer (gross wage) and th
Externí odkaz:
https://doaj.org/article/2b720a5eea254ff99899abb3b3fbd1da