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Examples Regarding the Reporting in the Single Return of Tax Obligations Owed by Individuals

CECCAR Business Review
The article discusses a series of practical issues regarding the reporting method in the single return of extra-wage income obtained in 2024 by individuals.
Lucian CERNUȘCA
doaj   +3 more sources

Single Tax Return for the Period 2025–2026. The Transition from Smart PDF to Web Form

CECCAR Business Review
The Order of the President of the National Agency for Fiscal Administration No. 2736/2025 provides for the model, content, and instructions for completing the single tax return on income tax and social contributions due by natural persons (form 212 ...
Lucian CERNUȘCA
doaj   +3 more sources

Examples Regarding the Reporting in the Single Tax Return of Tax Obligations Owed by Natural Persons for Income from Independent Activities

CECCAR Business Review
Natural person taxpayers who earn, individually and/or in association, income from independent activities are required to authorize themselves in accordance with the legal provisions in force and to fulfill their declaration and payment obligations.
Lucian CERNUȘCA
doaj   +3 more sources

Amended Single Tax Return

CECCAR Business Review
The paper discusses issues related to the amended single tax return and provides a series of examples regarding how non-wage income earned by individuals during 2025, as well as the resulting tax liabilities, should be reported therein.
Lucian CERNUȘCA
doaj   +2 more sources

The Single Return for the Year 2020

CECCAR Business Review, 2020
The Order of the President of the National Agency for Fiscal Administration 139/2020 presents the model, the content and the submission and management procedure for the single return for income tax and social contributions paid by natural persons. By the
Lucian CERNUȘCA
doaj   +2 more sources

Tax Policies for Housing Energy Efficiency in Italy: A Risk Analysis Model for Energy Service Companies

Buildings, 2023
The Superbonus is an Italian tax relief policy aimed at encouraging residential buildings’ energy and seismic efficiency. Only the energy part of the legislation is analyzed here.
Maria Macchiaroli, Luigi Dolores, Gianluigi De Mare, Luigi Nicodemo   +3 more
doaj   +2 more sources

Examples of Reporting in the Single Tax Return of Tax Obligations Owed by Natural Persons for Non-Wage Income

CECCAR Business Review
The paper provides a series of examples on the method of reporting in the single tax return of non-wage income obtained by natural persons in 2025 and the tax obligations due.
Lucian CERNUȘCA
doaj   +2 more sources

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
doaj   +2 more sources

An Alberta Guaranteed Basic Income: Issues and Options [PDF]

The School of Public Policy Publications, 2019
Poverty remains a persistent problem even in advanced economies, and Alberta is no exception despite robust long-term economic growth.  Serious discussion of poverty reduction through a basic or guaranteed income has reemerged at the federal level and ...
Wayne Simpson, Harvey Stevens
doaj   +4 more sources

Quarterly return monthly payment (QRMP) scheme under goods and service tax: Analysis and discussion

International Journal of Health Sciences, 2022
GST was implemented by Government of India as one indirect tax for whole nation as single tax on the supply of goods and services and was considered as biggest indirect tax reform of Independent India.
A. Shukla, Ravikesh Tripathi, Mano Ashish Tripathi   +2 more
semanticscholar   +1 more source