Results 11 to 20 of about 133,236 (289)

Single Return for 2025

CECCAR Business Review
The Order of the President of the National Agency for Fiscal Administration No. 7015/2024 provides the model, content, and instructions for completing the single return (form 212), by means of which individual taxpayers who earn extra-salary income ...
Lucian CERNUȘCA
doaj   +2 more sources

Single Return Corresponding to 2024

CECCAR Business Review
The Order of the President of the National Agency for Fiscal Administration No. 6/2024 provides the model, content and instructions for filling in the single return (Form 212), by means of which the taxpayers natural persons who achieve extra-salary ...
Lucian CERNUȘCA
doaj   +2 more sources

Accounting and Tax Regime of Income Obtained from Renting Real Estate in 2025

CECCAR Business Review
The end of 2024 brought a series of significant changes regarding the tax treatment of real estate renting. The news was included in the Government Emergency Ordinance No. 128/2024 and the Government Emergency Ordinance No.
Lucian CERNUȘCA
doaj   +2 more sources

The Taxation Revenue from Independent Activities Obtained from Exercising the Expert Accountant Profession

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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Social Security Contribution (CAS) Owed by Natural Persons that Obtain Revenues from Independent Activities

CECCAR Business Review, 2021
This article presents a series of theoretical and practical concepts regarding the social security contribution owed by natural persons that obtain revenues from independent activities (production, retail, rendering of services, liberal professions ...
Lucian CERNUȘCA
doaj   +1 more source

On the question of development of the institute of “tax obligation” in the conditions of the digitalization of the economy

Правоприменение, 2022
The subject. The analysis of trends in the development of the institution of tax liability, which arise as a result of digitalization of the economy.The purpose of the article is to identify trends in the development of the science of tax law and tax ...
O. I. Lyutova
doaj   +1 more source

Does Alberta have a Spending Problem? [PDF]

The School of Public Policy Publications, 2010
Alberta spent the better part of the last decade of the 20th century becoming the paragon of fiscal virtue.1 Following a 1993 election fought over the nature of Alberta’s spending, the Alberta government set the standard for having a clean and closely ...
Ken Boessenkool
doaj   +4 more sources

Risks of Regional Tax Systems and Their Portfolio Decomposition: The Case of Modern Russia

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2020
The purpose of this paper is an assessment of the risk of regional tax systems at different levels of the budget system (consolidated, federal, regional and local), decomposition of this risk by sources (various taxes and tax groups) and the isolation of
Marina Malkina, Rodion Balakin
doaj   +1 more source

Aspects Regarding the Support of Non-Profit Entities/Places of Worship

CECCAR Business Review, 2022
In accordance with the legal regulations in force, the tax payers natural persons may exercise the option to direct up to 3.5% of the tax related to the incomes achieved in the year 2021 for supporting non-profit entities that are established and operate
Lucian CERNUȘCA
doaj   +1 more source

Taxation of capital gains of companies from the alienation of shares [PDF]

Anali Pravnog Fakulteta u Beogradu, 2017
The paper deals with the tax treatment of capital gains on shares of companies both in national and tax treaty law. The authors indicate that the authentic interpretation of the Art.
Popović Dejan, Ilić-Popov Gordana
doaj   +1 more source