Exemptions from the Payment of the Income Tax

Autor: Mirela PĂUNESCU, Adriana Florina POPA, Radu CIOBANU
Jazyk: English<br />Romanian; Moldavian; Moldovan
Rok vydání: 2021
Předmět:
Zdroj: CECCAR Business Review, Vol 2, Iss 4, Pp 57-62 (2021)
Druh dokumentu: article
ISSN: 2668-8921
DOI: 10.37945/cbr.2021.04.07
Popis: 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.
Databáze: Directory of Open Access Journals