Results 31 to 40 of about 1,148,652 (268)
Labour Taxation – A Comparative Study
In our paper we aim to analyze the tax wedge between labor costs and net wage, this being the main indicator for assessing the tax burden on labor. We analyze the components of the tax wedge and its evolution in time, in the OECD countries and in Romania.
Radu Claudia Florina +2 more
doaj +1 more source
The Single Return for the Year 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 +1 more source
News Regarding the Taxation of Authorized Natural Persons in 2023
Starting this year, the Government Ordinance No. 16/2022 brings a series of modifications to the tax regime applicable to the tax-payers who obtain income from independent activities within an authorized natural person.
Lucian CERNUȘCA
doaj +1 more source
COMPARATIVE ASPECTS OF THE FISCAL ADMINISTRATION IN ROMANIA COMPARED TO BULGARIA, POLAND AND HUNGARY [PDF]
The role of the tax authorities is to collect sufficient revenue to cover expenditure and to ensure that all taxpayers contribute to the government's funds in accordance with the provisions of the Tax Code.
CHIRCULESCU MARIA FELICIA
doaj
Social contribution of forensic odontology in Japan
Half a century has passed since the department for education and research on forensic odontology was established at dentistry-related universities in Japan in 1964. In order to meet the demands of society, the number of universities with a department of forensic odontology increased up until around 2005. In 2007, the Japanese Society of Forensic Dental
Toshinobu Komuro +7 more
openaire +3 more sources
Frontotemporal contributions to social and non‐social semantic judgements
Abstract Semantic judgements involve the use of general knowledge about the world in specific situations. Such judgements are typically associated with activity in a number of brain regions that include the left inferior frontal gyrus (IFG).
Joakim Norberg +3 more
openaire +3 more sources
The present article aims to emphasize a number of conceptual and practical issues related to the taxation mechanism concerning the income tax and the social contributions related to taxpayers who conduct consultancy activities in the field of projects ...
Ramona LILE +4 more
doaj +1 more source
BUDGET AMENDMENT – CAUSE AND EFFECT [PDF]
This paper analyzes both the causes and effects of budget amendment in Romania, taking into account the Fiscal Budget Responsibility Law. Reduction by 5% of the CSI payable by the employer from the 1st of October 2014 should be necessarily accompanied by
ROXANA ISPAS
doaj
ANALYSIS OF SOCIAL FORESTRY PROGRAMS ON COMMUNITY INCOME AROUND THE CONCESSION AREA AT PT. MUSI HUTAN PERSADA [PDF]
Forestry as one of the determinants of the natural life buffer system that has provided great benefits for humanity must be maintained, its existence and its sustainability.
Maryadi, Asmani N., Minha A., Sari N.S.
doaj +1 more source
ABSTRACT Background Combined oral contraceptive (COC) use in obese adult women dramatically increases the relative risk of developing a pulmonary embolism (PE). The risk of a PE in obese adolescent females taking contraceptives is currently unknown. The purpose of this investigation was to determine the effect of body mass index (BMI) and contraceptive
John Puetz, Joanne Salas
wiley +1 more source

