Results 11 to 20 of about 13,305 (214)

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

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   +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

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   +2 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   +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

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
doaj   +1 more source

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