Results 11 to 20 of about 520,706 (249)
CECCAR Business Review, 2022 Individual taxpayers who obtain revenues individually or in association by performing beauty/fitness treatments activities are obliged to be authorised in accordance with the effective legal provisions and to fulfil their filling and payment obligations.
Lucian CERNUȘCA
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CECCAR Business Review, 2021 The article discusses a series of theoretical and practical aspects regarding the taxation of revenues from independent activities obtained from exercising the expert accountant profession.
Lucian CERNUȘCA, Ronela-Manuela LASCU
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Jurnal Akuntansi, 2021 This study examines the effect of understanding tax regulations, service quality, taxation, tax obligations, and application of e-filling on individual taxpayer compliance at KPP Pratama Kosambi.
Muhamad Sirojudin +3 more
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CECCAR Business Review, 2023 The article hereby brings into focus a series of theoretical and practical aspects regarding the taxation of incomes made of intellectual property rights in case the beneficiaries are independent taxable persons.
Lucian CERNUȘCA
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The Moral Status of Babies and Our Obligations to Them [PDF]
, 2012 This thesis explores who counts: who is part of the so-called moral community, and why. If personhood is the measure of full moral considerability—as many take it to be—then marginal humans will not count as fully morally considerable.
Porter, Lindsey
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Taxation of Income from Professional Training Activities
CECCAR Business Review, 2020 The present article discusses a series of conceptual and applied aspects regarding the taxation of income for those tax payers who undertake professional training activities as trainers. The trainers can perform their activities as registered freelancers
Bogdan Cosmin GOMOI
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CECCAR Business Review, 2021 Tax investigation is the mean through which tax authorities check how taxpayers fulfil their filling and payment obligations, determining the actual tax situation and identifying the appropriate fiscal treatment on the basis of the verifications carried ...
Raluca Cristina ANDREI
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Taxation Mechanism for Revenues from Independent Activities Based on the Income Tax Bracket System
CECCAR Business Review, 2020 This article discusses a series of conceptual and practical issues regarding taxation mechanism of revenues from independent activities based on the income tax bracket.
Lucian CERNUȘCA
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Deriving individual obligations from collective obligations [PDF]
, 2003 A collective obligation is an obligation directed to a group of agents so that the group, as a whole, is obliged to achieve a given task. The problem investigated here is the impact of collective obligations on individual obligations,i.e.
Laurence Cholvy +3 more
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The Taxation of Income Obtained from Advisory Activity in the Field of Information Technology
CECCAR Business Review, 2021 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.
Lucian CERNUȘCA
doaj +1 more source